INTRASTAT Reporting: Essential Compliance for EU Trade

Understanding INTRASTAT: EU Trade Reporting

INTRASTAT is the system used by the EU to record trade between member countries, as customs borders were abolished with the creation of the single European market in 1993. AEO companies must declare their trade activities to their national customs authority.

EU Goods Classification

• 1. Goods fully obtained in the customs territory of the community without the participation of goods from third countries.
• 2. Goods from outside the EU that have been released for free circulation within a member state.
• 3. Goods obtained in the customs territory of the community from the goods referred to above.

Scope of Application

INTRASTAT applies to:

• All goods moving between EU member countries.
• All goods that cross EU borders during their movement between member states.
• Shipments where the sending country has goods under inward processing or customs control.
• Arrivals of goods where the member state has remained in the inward procedure or customs control procedure.

Statistical Territory is equivalent to the Customs Territory (e.g., Spain includes the Spanish Customs Territory, excluding the Canary Islands).

Obligation to Provide Information

The obligation applies to:

• Any VAT taxpayer who ships goods from Spanish territory to another EU country.
• Any VAT taxpayer receiving goods into Spanish territory from another EU country.
• Foreign companies operating in Spanish territory that have reached the exemption threshold.

Filing obligations depend on:

1. The nature of the operator.
2. The volume of intra-community trade.

Statistical Obligator Requirements

Any company that is a VAT taxpayer, carries out introductions or shipments within the Spanish Customs Territory, and exceeds 400,000€ must file. The frequency is monthly, due by the 12th day of the month. Late filing limit: Returns may not be submitted after April 30th of the following year.

Exclusions

• Companies whose shipments during the prior calendar year had a statistical value below the annual exemption threshold.
• Companies whose introductions during the calendar year had a statistical value below the annual exemption threshold.

Note: If an excluded company exceeds the exemption threshold during the year, they become obligated to file starting from the month the threshold was exceeded.

Types of INTRASTAT Declarations

• Normal: Standard monthly return covering all transactions in the reference period.
• Supplementary Declaration: Filed to report transactions not included in the original normal declaration.
• Declaration Without Transactions: Mandatory when the responsible party has not carried out any intra-community transactions in the reference period.
• Amending: Filed to correct errors in a previous declaration; must reference the original return.
• Annual: Cancels a previous declaration (totally or partially).