The Intrastat is a statistical statement that collects data on freight traffic between the Member States of the European Union. That is, it obtains real and reliable data on all movements of the flow of goods in all intra-community operations. Since the abolition of customs between these countries, after the constitution of the European Single Market, it became necessary to continue collecting data on the exchange of goods in some way and, for this reason, the Intrastat was born.
Who is required to declare the Intrastat?
All those individuals or legal entities that are subject to VAT in any of the Member States and carry out intra-community operations of goods (both introductions and expeditions) that exceed the threshold of €400,000, are required to submit the Intrastat. It is worth mentioning that, from the moment it starts, it is necessary to present it every month, even though there is a month in which there are no operations. Therefore, not all those that carry out operations below the established threshold nor those operations that are due to the provision of services and do not involve merchandise traffic will not be obliged. In addition, there are some exceptions for certain movements, such as samples and advertising material.
Frequently asked questions:
Is it necessary that the Intrastat and the 349 model match?
Model 349 is the formalised VAT declaration, for all types of intra-community operations (whether goods or services). If we remember what we have explained above about who are required to present the Instrast, the operations that are due to the provision of Services should not be contemplated. Therefore, the Intrastat and the 349 model will coincide as long as the operations are only of merchandise traffic.
Did the new Order HFP / 36/2018 change the minimum threshold for the fact of being obliged to submit the declaration?
In 2018, a new order entered into force and some conditions were modified, but the minimum threshold for the Intrastat to be mandatory remains € 400,000.
Does filing the declaration late imply any administrative penalty?
Presenting it after the deadline is considered a serious administrative infraction and is a penalty that will depend on the value of the operations that should have been declared.
If a freight traffic operation takes place between two Member States, but the supplier is outside the European Union, should it be stated in the Intrastat declaration?
Indeed it must be reflected, because it travels between two European countries and is considered community merchandise.
If you require further information on Intrastat documentation, please don’t hesitate to contact us at +353 1 858 0000