Intrastat
Intrastat (short for intra-Community trade statistics, even ICTS ) is based on the EC Regulation No. 638/2004 on Community statistics relating to the trading of goods between Member States, which the former EEC Regulation No 3330/91 replaced on 1 January 2005. These and the EC Regulation No 1901/2000 and No 1917/2000 regulate EU-wide minimum standards of the trade statistics collection.
Intrastat declarations are used to capture the actual movement of goods between the Member States of the European Community. Companies must report dispatches and arrivals centrally in Germany to the Federal Statistical Office. From the reporting requirement VAT registered companies in Germany are free, whose dispatches have not exceeded the value of 500,000 euros in the previous year in other EU member states or inputs. If this value is exceeded in the current calendar year, the reporting requirement begins with the month in which the threshold was exceeded. The delivery of these messages is binding in all EU Member States.
Purpose of Intrastat declarations
Intrastat reports are summarized in the so-called trade statistics. From her current data on intra-Community trade of Germany can be provided. This happened before the age of European internal market from the data of customs clearance. With the removal of such processing at the dispatch of Community goods from one to the other Member States the introduction of Intrastat declarations became necessary. Information on trade in goods are useful for answering questions about trade policy, development policy, among other things
Reportable
In dispatches, it is generally for the person reporting the tax obligation of performing an intra -Community supply according to Value Added Tax Act ( UStG). Conversely, it is basically the one required to report who is making an intra-Community acquisition within the meaning of the Sales Tax Act. Who is notifiable, learns the Federal Office via the competent tax office by the VAT returns of the company. Based on the figures can be both coordinate their messages.
Reportable goods movements
Not only the classic goods are recorded, but the entire movement. So basically all subject from a Member State carried in a Member State other products of Intrastat statistics. This also includes transactions without transfer of ownership, such as rent and leases. By 2006, repairs were in Germany also reported. From January 2007, repairs and maintenance of the registration are exempted from Intrastat.
Method of Entry
Intrastat declarations are submitted after the end of the month to the Federal Statistical Office in Wiesbaden until the 10th working day. This can be done by computer, in writing or printed form. The messages are randomly checked by the Federal Statistical Office for accuracy. Here, the export reports from other countries and the VAT return of the company are used.
From a delivery volume, caused by compensation or dispatches, 500,000 EUR Intrastat reports must be submitted to the Federal Statistical Office.
Exemption
Exempt from the reporting requirement for the direction of trade in Germany are companies whose made in intra-trade annual dispatches or arrivals have not been exceeded in other Member States 500,000 euros in the current year or the previous year. If the above amount is exceeded in the current year, statistical reports using the form N must be submitted from the following month. Freed also are individuals and the information providers that are exempt from the levy of a periodic tax return.
In Austria the corresponding assimilation threshold for statistics on trade in goods between Member States at 500,000 euros per year.
In Italy, since 2011 each business transaction with overseas Intrastat reporting obligation ( micro-payments ). Every company wants to make that purchases and / or sales abroad must also make a declaration to the Revenue Agency 30 days prior to execution.