Once your goods trade with the EU crosses certain thresholds, STATEC expects an Intrastat declaration every month. The 2026 thresholds, the deadlines, the codes to prepare, and how a well-kept Odoo system saves you from rebuilding the figures by hand.
In short. Intrastat is the monthly statistical declaration of goods traded between Luxembourg and other EU member states, managed by STATEC. You are exempt as long as the annual value of your trade stays at or below €250,000 for arrivals and €200,000 for dispatches (thresholds in force as of February 2026). Above that, the declaration is filed online through IDEP.WEB by the 16th working day of the following month. The data required (commodity codes, partner country, values) already exists in your invoices: a system kept in Odoo means you never re-key it.
A Luxembourg trading company buying in Belgium and selling into France often crosses the Intrastat thresholds without noticing: it usually learns about it from a letter from STATEC. From then on, the obligation is monthly, quantified and codified, and it comes on top of the VAT return without replacing it. Here is what the Luxembourg Intrastat declaration requires, and how to organise so that it becomes a month-end report rather than a chore.
Who must file an Intrastat declaration in Luxembourg?
Any business established in Luxembourg that trades goods with other EU member states is in principle liable for Intrastat with STATEC. An exemption applies as long as the annual value of trade does not exceed €250,000 for arrivals (intra-EU purchases entering Luxembourg) and €200,000 for dispatches (sales leaving Luxembourg).
Two clarifications prevent unnecessary filings. Only goods that physically cross the Luxembourg border count: triangular transactions where the goods never pass through the country are not declared. And services (studies, software licences) are out of scope: Intrastat covers goods only.
2026 thresholds: which declaration type for which volume?
The level of detail required depends on the annual value of your flows, with separate thresholds per direction (as of February 2026, source STATEC / Guichet.lu):
| Annual trade value | Arrivals | Dispatches | Declaration type |
|---|---|---|---|
| Below thresholds | < €250,000 | < €200,000 | Exempt |
| Base threshold | ≥ €250,000 | ≥ €200,000 | Simplified declaration |
| Detailed threshold | ≥ €375,000 | ≥ €375,000 | Detailed declaration |
| Extended threshold | ≥ €4,000,000 | ≥ €8,000,000 | Extended detailed declaration |
An often-missed point: the two directions are independent. A business can be liable for arrivals and exempt for dispatches. And if your volumes fall back below the thresholds for good, an exemption request can be sent to STATEC for the following year.
What are the filing deadlines?
The Intrastat declaration is monthly and must be filed by the 6th working day of the following month on paper, or by the 16th working day online through STATEC's IDEP.WEB application. Online filing is recommended and buys you ten extra working days.
The IDEP.WEB account is opened on request with STATEC (with your VAT number and a contact person). Refusing to declare, or intentionally providing inaccurate information, exposes you to a fine, which does not waive the obligation to file afterwards. In other words, this is handled through organisation, not improvisation on the 15th of the month.
Just received a letter from STATEC and unsure where to start? Advena reviews your flows, thresholds and automation options free of charge.
Preparing Intrastat from Odoo: the data in the right place
Everything Intrastat asks for already exists in a well-kept management system: the value of the flows (your intra-EU purchase and sales invoices), the combined nomenclature commodity code, the partner and origin country, the nature of the transaction, the transport mode. The preparation work consists of structuring this data once, rather than reconstructing it every month in a spreadsheet.
In Odoo, this comes down to three configuration habits:
- Fill in the commodity code and country of origin on the product records concerned. That is the initial investment; it is not redone every month.
- Keep intra-EU fiscal positions clean: the same settings that make your intra-EU VAT reliable identify the flows to declare, a foundation we detail in Luxembourg VAT returns in Odoo.
- At month end, output the period's flow summary from the accounting, valued and broken down by code and country, to feed IDEP.WEB.
The gain is not cosmetic. A declaration rebuilt by hand from PDF invoices takes hours and produces gaps against the VAT return; a declaration generated from the system that issued those invoices is consistent by construction. It is the same principle as for the eCDF: Luxembourg compliance is won at initial configuration, as described in setting up Luxembourg accounting in Odoo.
Illustrative case (provided as an example; it does not correspond to a real client). An equipment distributor based in Contern imports €600,000 a year from Belgium and Germany: detailed declaration on arrivals. Before: half a day per month extracting invoices and hunting for nomenclature codes. After configuring the product records in Odoo (commodity code, country of origin), the monthly preparation shrinks to a review: the summary by code and country comes out of the system, ready to load into IDEP.WEB before the 16th working day.
Intrastat and VAT: two declarations, one source
Intrastat replaces neither the VAT return nor the EC sales list: all three feed on the same invoices, and the authorities can cross-check them. A persistent gap between your intra-EU VAT and your Intrastat figures eventually shows. That is the decisive argument for a single source: when the invoice is entered once, at the right rate and with the right fiscal position, every declaration follows from it.
FAQ
What are the Intrastat thresholds in Luxembourg in 2026?
The exemption applies up to €250,000 of arrivals and €200,000 of dispatches per year. Above that: simplified declaration, then detailed from €375,000, and extended detailed from €4M (arrivals) or €8M (dispatches). Thresholds in force as of February 2026.
What is the Intrastat filing deadline in Luxembourg?
The 6th working day of the following month for paper filing, the 16th working day for online filing through IDEP.WEB. The declaration is monthly once the threshold is crossed.
Are services declared in Intrastat?
No. Intrastat only covers goods that physically cross the Luxembourg border. Services and triangular transactions that never pass through Luxembourg are out of scope.
What happens if you don't file?
Refusing to provide the information, or intentionally providing inaccurate or incomplete data, exposes you to a fine, which does not waive the obligation to file afterwards.
Does Odoo generate the Intrastat declaration by itself?
Odoo structures and values the required data (commodity codes, countries, values per period) from your invoices. The final filing happens on IDEP.WEB, STATEC's portal. Correct initial configuration of products and fiscal positions makes all the difference.
Why Advena?
- Finance and digital under one roof: Intrastat is prepared in the same system as VAT and accounting, by the same team.
- Luxembourg grounding: STATEC thresholds, eCDF, PCN 2020: local compliance is our daily terrain.
- Clear packages, no hourly billing: a defined scope, a price known upfront.
- Direct access to the founders: the partners work with you, not a junior.
Going further: Luxembourg VAT returns in Odoo · Setting up Luxembourg accounting in Odoo · Odoo in Luxembourg: is it the right ERP for your SME?
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