If there are no transactions to be reported in a given period, a nil intrastat return must be filed in Germany.
Regarding corrective returns, data reported in the Intrastat return that was incorrect at the time when the return was submitted must be corrected.
Small corrections are not required. If the change in the mass amount reported is below 10% of the originally reported mass, there’s no need for a corrective return. Similarly, if the value amended is below €5,000, a corrective Intrastat return is not required.
Corrective Intrastat returns are filed electronically using Idev.