Intrastat applies to Imports and Exports within the E.U. only. EU traders with imports or exports exceeding certain thresholds are required to submit bi-monthly intrastat reports. Under these thresholds, summary data is required to be reported, as in the case of Ireland, all VAT registered traders operating within the EU must complete Boxes E1 and E2 on their VAT 3 returns regardless of the value of their imports / exports. Up to the end of 1992, all imports and exports of goods between EU (European Unoin) countries were recorded on the SAD (Single Administrative Document). This had to be completed by companies for every consignment of goods they imported or exported to and from other EU countries. In 1993, with the introduction of Single Market in the EU, and the removal of barriers to trade resulted in the removal of the SAD document requirement. The SAD was a key statistics and Sales Tax tracking document, so to replace it the concepts of Intrastat and VIES (more lately) were introduced. Companies, whose exports or imports exceed a certain threshold, must submit bi-monthly returns detailing their movement of goods within the EU. This is called the Intrastat return.