Intrastat Declaration is about statistical information being declared.

It is about physical movements of goods in the EU. It still needs to be compliant with VAT Declaration, but with many Tax scenarios in the EU, it is not possible to declare Intrastat on the tax transaction basis.

One of those scenarios is Online-sales via provisions Models as Zalando ZFS or even Amazon (and more). With EU´s OSS Declaration we have following problems:

The scenario can be following:

• A german company has its VAT Number in Germany and is registered to declare OSS in Germany
• this company has its own VAT Number in another EU country, because the goods are being transferd from Germany to other Warehouse, where the goods are being transported from to the end-customer (the Warehouse is Zalando)
• When the goods are sold in the EU country, where the warehouse is in, the VAT ID of the country and VAT Declaration are done in there
• When the goods are sold to other EU country and crossed the borders, this will be declared in the OSS Declaration in Germany under the german VAT ID

And here we have discrepancies to Intrastat. Intrastat still needs to be declared in the country, where the goods are being send from.

So, intrastat cannot be tight strictly to Tax transactions on invoices or delivery notes. This should be more or less be tight to the address on a Warehouse, were the goods are send from.

This is right now pretty big gap in the Standard Tax Calculation and multiple VAT logic in D365fo.