If you export and/or import within the EU of more than a certain value, you will have to provide a statistical report on your intra-EU trade flows (Intrastat system - summary).
The thresholds above which you must report are set every year by each of the EU Member States (usually in the last quarter) and they apply for the whole of the following calendar year. Separate thresholds exist (that might differ) for exports (dispatches) and imports (arrivals).
|INTRASTAT: Exemption threshold (per country)||2015 - Arrival - Euro||2015 - Arrival - National Currency||2015 - Dispatch - Euro||2015 - Dispatch - National Currency|
|AT||750 000||750 000||750 000||750 000|
|BE||1 500 000||1 500 000||1 000 000||1 000 000|
|BG||189 178||370 000||112 484||220 000|
|CY||100 000||100 000||55 000||55 000|
|CZ||320 000||8 000 000||320 000||8 000 000|
|DE||500 000||500 000||500 000||500 000|
|DK||805 000||6 000 000||671 000||5 000 000|
|EE||200 000||200 000||130 000||130 000|
|GR||150 000||150 000||90 000||90 000|
|ES||400 000||400 000||400 000||400 000|
|FI||500 000||500 000||500 000||500 000|
|FR||460 000||460 000||460 000||460 000|
|HR||235 000||1 800 000||130 600||1 000 000|
|HU||337 000||100 000 000||337 000||100 000 000|
|IE||191 000||191 000||635 000||635 000|
|IT||200 000||200 000||200 000||200 000|
|LT||290 000||1 001 312||215 000||742 352|
|LU||200 000||200 000||150 000||150 000|
|LV||170 000||170 000||130 000||130 000|
|NL||1 500 000||1 500 000||1 500 000||1 500 000|
|PL||714 711||3 000 000||357 355||1 500 000|
|PT||300 000||300 000||250 000||250 000|
|RO||113 379||500 000||204 082||900 000|
|SE||900 000||9 000 000||450 000||4 500 000|
|SI||120 000||120 000||200 000||200 000|
|SK||200 000||200 000||400 000||400 000|
|UK||1 873 800||1 500 000||312 300||250 000|
Where does your reporting obligation start?
'Your' Member State sets a threshold which is applicable for a given calendar year.
- If your imports/exports of the previous year exceeded that threshold then you must report from January of this given year onwards
Example: 'your' Member State sets the import threshold for 2016 to EUR 100 000. If, in 2015 you imported more than EUR 100 000, you must report from January 2016 onwards.
- Your previous year's imports/exports did not exceed the threshold, but during the course of the current year they do so, you will then have to start reporting from the month in which the threshold was exceeded.
Example: 'your' Member State has set the import threshold for 2015 to EUR 100 000. From January to June 2015 your accumulated imports amounted to EUR 90 000. In July, you import goods of another EUR 15 000. As you have exceeded the threshold in July 2015 you must report from this month onwards. Your first Intrastat declaration would then relate to the July imports of EUR 15 000.
Who has to report?
Businesses and private individuals which are registered for VAT and who dispatch or receive goods — if the dispatches or arrivals exceed the respective yearly threshold.
You may ask a specialised company to represent you and to provide the report on your behalf
When do you have to report?
- At least once every month on your trade flows for the previous month.
- The deadline for submission is set by the relevant national authority in each Member State.
Which trade flows must be reported?
Physical movements of goods from the Member State of dispatch to the Member State of arrival (and vice versa).
If you have authorisation for the customs procedure of inward processing - and the unprocessed/processed goods move between Member States - you are obliged to report these movements (since May 2014).
Note: Trade in services - which does not include any cross-border movement of goods - does not require reporting under the Intrastat system.
What data to report?
Your monthly Intrastat reports should include the following:
- your VAT ID number
- the period (month) you are reporting on
- the direction of the trade flow: dispatch or arrival
- the 8-digit product code of the Combined Nomenclature (CN) (The CN is published each year in the Official Journal of the EU)
- the code of the EU country of dispatch/destination
- the value of the goods - excluding VAT and excise duties
(If the value relates to processing activities, you would need to obtain the value of the processed goods, and then work out the value of the unprocessed goods plus any value added during the processing, e.g. for materials and wages).
Example: you have a contract to coat metal tubes which are sent to you from another Member State. The value to report for your imports would be the value of the unprocessed tubes; for your exports you would need to report the value of the processed, coated tubes (which would then consist of the value of the unprocessed tubes plus any additional costs: service charges and materials).
- the quantity of goods in net mass (gross weight minus the weight of the packaging)
- the unit of measurement according to CN (for example litre, number of items. square metres)
- the code for the nature of transaction (which identifies the buying, selling or processing activity).
You may also be required to provide additional information such as delivery terms as specified in your contractual arrangement (e.g. EXW, CIF, FOB) or the mode of transport (e.g. sea/road/rail transport).
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