In many organisations, Intrastat data still arrives via extractions, intermediate files and manual adjustments in an Excel workbook. That reflects the fact that Intrastat rarely receives the same attention in system design as financial close, billing or VAT returns.
The result is a process that works, but is fragile. Commodity codes, partner countries, corrections, threshold monitoring and exceptions live scattered across systems and local knowledge. Excel becomes the place where everything comes together. The consequence is that the monthly close remains dependent on experienced staff, and explaining things after the fact often takes more time than the reporting itself.