Intrastat Threshold Monitoring

Following on from our Intrastat Filing & Compliance page, how you complete your Intrastate return is subject to whether your Dispatches (sales or exports) or your Arrivals (purchase or imports) with another European Union (EU) Member State are above or below the thresholds for the calendar month.

Instrastat filings call for details of all Dispatches of goods to other EU countries, plus the Arrivals. Details required of each transaction include:

• The description of the goods;
• The commodity code of the goods;
• The quantity and value of the goods;
• The delivery terms;
• The country of departure and arrival (using the country codes);
• Any shipping costs.

There are yearly reporting thresholds for each EU country, see our EU VAT Rates, the Format & the Thresholds page for the information. There can be variances between Dispatches and Arrivals within the same country. These thresholds are much greater than VAT registration thresholds.

Intrastat reporting is virtually always monthly across the EU Member States. With filings commonly carried out at the same time as the VAT return, and are sent to the proper statistical office for the country concerned.

When a reporting unit is being dissolved, taken over, merged, divided or changed, you must immediately disclose this information in writing to the customs office to which it transfers the Intrastat statements or to which it has registered for electronic transmission of these declarations. You should complete inside the same closing date that relates to Intrastat statement compliance to the customs office comprising of the information about this dispatch or receipt of goods in the last month of the business activity or a negative report. This is the month in which the last consignment of goods was sent from that EU country or received from another EU Member State, there is no set format how to report this detail. The reporting unit from a legal perspective must comply for Intrastat, its cancellation is associated with the end of the use of the VAT number (VAT De-Registration).

The reporting unit, which was allocated a new VAT number based on its transformation (merger, division, etc.), is now considered a new entity and should not report to Intrastat until the reporting threshold has been achieved, the amount of which will begin to count on the date of the Tax Area Identification (TAID).

If you merge two or more reporting units, the reporting responsibility for Intrastat data is administered by the VAT number that the new merged entity will use.

The reporting unit with a new VAT number will only initiate reporting once the reporting threshold has been achieved.

If taking over a VAT number, some of the merging entities will establish a new merged entity to count the threshold of the reporting unit that previously used the given VAT number, or continues reporting if the obligation to enter the data into Intrastat has previously been tied to this VAT number.

It is mandatory that the reporting unit notifies its local customs office, in writing, without delay regarding the following:

• The change of legal entity;
• The change of name;
• The change of address;
• If VAT De-Registered.

As you can see below from the screenshot, amavat^® produce reports that keep you up to date monthly, and yearly. Thus, we are tracking and monitoring assimilation and specific thresholds.

Understanding Instrastat is crucial to the success of your enterprise, this is where amavat^® and our experts can assist.

We aim to become the partner of choice for all online businesses providing them with a full range of VAT related services and advisory.

There are various reasons why it is beneficial to engage amavat^® in your Intrastat processing:

You will save time and money on training and keeping up to date with the regulations in order to be able to process and report to Intrastat appropriately. amavat^® staff are extremely qualified and keep well-informed of all regulatory changes that could affect your online business. Our continuous professional development and experience allows us to be your working partner.

You will not have to spend money on expensive licences or software equipment in order to be able to process and submit Intrastat reports correctly yourself.

To discover more about how amavat^® can support and assist your online business, while making it thrive feel free to contact us.

Being compliant is a top priority, this is why amavat^® offer further assistance to keep you on track.

We can help you monitor your sales with regards to thresholds in each EU country, after separate order: for deliveries to the EU countries that are not covered by an existing amavat^® mandate agreement, we can set this up at €15.00 per month.

With regards to VAT De-Registration, amavat^® can arrange this at €500.00 per country.

The creation of an Intrastat return or notification, after separate order is €125.00 per statement.