Intrastat Guide 2017: Deloitte Global Tax Center (Europe)

Intrastat guide 2017
Deloitte Global Tax Center (Europe)

Table of contents
Introduction 3
Intrastat 4
Austria 13
Belgium 19
Bulgaria 25
Croatia 30
Cyprus 34
Czech Republic 38
Denmark 42
Estonia 46
Finland 52
France 56
Germany 64
Greece 69
Hungary 73
Ireland 77
Italy 80
Latvia 85
Lithuania 88
Luxembourg 95
Malta 99
Netherlands 103
Poland 107
Portugal 112
Romania 117
Slovak Republic 122
Slovenia 126
Spain 130
Sweden 134
United Kingdom 138
Appendix I 144
Intrastat guide 2017
Deloitte GTC – Global Tax Center (Europe)

Gateway Building,
Luchthaven Nationaal 1 J
B-1930 Zaventem
Belgium
begtcknowledge@deloitte.com
http://www.deloitte.com
1 Deloitte – Global Tax Center (Europe)

Introduction
A business engaged in international trade across the European Union may be subject
to reporting requirements in addition to the requirements to file periodic VAT returns
and/or European Sales Listings (ESL). Intrastat is a statistical declaration that must be
submitted by certain traders, which measures the movement of goods between the EU
member states. Although the Intrastat filing obligation is based on an EU Regulation,
there are some differences in how the member states have implemented the rule. As a
result, affected traders need to understand the rules for each member state. The
Intrastat Guide 2017 sets out the filing requirements and procedures for all 28 EU
member states.
If you have any questions or comments, please contact one of the following
individuals:
Olivier Hody Partner ohody@deloitte.com + 32 2 600 66 49

Sandeep Shinde Assistant Manager sandshinde@deloitte.com + 32 2 600 65 89
Or contact our general contact/email address is begtcknowledge@deloitte.com.
The preparation, review and coordination of the 2017 edition of the Intrastat guide was
carried out by Deloitte – Global Tax Center (Europe), with the assistance of the
Deloitte network.
This publication contains general information only, and none of Deloitte Touche
Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte
Network”) is, by means of this publication, rendering professional advice or services.
Before making any decision or taking any action that may affect your finances or your
business, you should consult a qualified professional.

Intrastat
What is Intrastat?
Creation of Intrastat
When the EU was created in 1993 and the original member states became part of the
EU Single Market, customs and border formalities were removed. The dismantling of
customs clearances and controls within the EU meant it no longer was possible to
obtain information about the movement of goods (i.e. dispatches and arrivals) between
EU member states from customs documents.
To fill this gap, a statistical system—Intrastat—was developed to replace the customs

declarations and collect information directly from traders about dispatches and arrivals
of goods among the 28 member states. Intrastat is used to collect statistics on trade in
goods between the member states; trade in services is not a subject of foreign trade in
goods statistics, so an Intrastat declaration is not required.
Intrastat today
The Intrastat system is based on EU Regulation No. 638/2004 (EU Regulation),
supplemented by rules in Commission Regulation (EC) No. 1982/2004, which
implements the EU Regulation. Since the main Intrastat rules are provided in the EU
Regulation—which is directly applicable in all EU member states—in theory, the rules
should be uniformly applied in all member states. However, there are differences in
implementation because some member states provide guidelines on how the general
principles in the regulation should be applied in specific situations (e.g. commercial
samples, return of goods, etc.). These guidelines may produce different results for
various situations in EU member states.
Additionally, the authorities responsible for Intrastat reporting differ from country to
country. Some member states delegate oversight of Intrastat to their tax or customs
authorities, others to their statistics office and still others to their national bank.
Summary
In the EU, foreign trade statistics are collected through various sources:
 Extrastat system: This system records data on trade in goods with non-EU
countries with the data based on customs documents; and
 Intrastat system: This system records data on trade in goods within the EU
(intra EU trade).

Why is information on trade among EU member states necessary?
Use of trade statistics

Statistics on foreign trade is of vital interest to government departments and to EU
institutions, and are important sources of information for businesses. For example,
such statistics are used by governments to monitor industrial performance and to
design economic policy. They provide traders with a basis for identifying markets and
assessing market shares, as well as determining the degree of import substitution for
home manufactured goods, market penetration by competitors, etc.
Important users of the statistics include ministries of finance, the European

Commission, the European Central Bank, national banks, export councils,
confederations of enterprises, transport and finance businesses, industrial
organizations, mass media, national economic research institutions and research
institutions.
Eurostat
Eurostat, the statistical office of the EU, collects and compiles all data received from
the statistical offices of the member states. Eurostat offers free access to nearly all of
its data and electronic publications.
Movement of goods reported in Intrastat
EU goods
Information is required on most transactions that lead to a physical movement of EU
goods from one EU member state to another.
EU goods are defined as:
 Goods obtained entirely within the EU;

 Goods from countries outside the EU that are put into free circulation in the
EU; or
 Goods that are a combination of the above.

Intrastat exclusions
Exclusions
The following goods enumerated in Annex I of the Commission Regulation (EC) No.
1982/2004 are excluded from the statistics relating to the trading of goods between
member states and, therefore, need not be reported in the Intrastat declaration:
 Means of payment that are legal tender, and securities;

 Monetary gold;
 Goods moving between EU member states and certain territorial enclaves in
other EU member states, including embassies and national armed forces
stationed outside the territory of the country of origin;
 Goods for temporary use (or following temporary use), provided all of the
following conditions are fulfilled:
- No processing is planned or actually takes place;
- The expected duration of the temporary use does not exceed 24 months;
and
- The dispatch/arrival is not declared as an intra-Community
delivery/acquisition for VAT purposes.
 Goods used as carriers of customized information, including software;
 Software downloaded from the internet;
 Goods supplied free of charge that are not the subject of a commercial
transaction, where the movement of the goods is only for the purpose of
preparing or supporting an intended subsequent trade transaction by
demonstrating the characteristics of goods or services (e.g. advertising
materials or commercial samples;
 Goods for repair and after repair and replacement parts that are incorporated
into the framework of the repair and replacement of defective parts; and
 Sales of new means of transport and spacecraft launchers on dispatch and on
arrival pending launching into space.
Countries of reporting, traders and thresholds
Countries of reporting
Intrastat declarations generally must be submitted in the member state from which the
goods are physically dispatched and in the member state in which the goods
physically enter. Suppliers submit the dispatches declarations and purchasers submit
arrivals declarations.

Thresholds
The thresholds that trigger an Intrastat declaration requirement depend on the
annual/quarterly amount of a trader’s movement of intra-EU goods. EU member states
are free to set their own thresholds for arrivals and dispatches.
Thresholds exist to define the requirement for Intrastat reporting and, in certain EU
member states, for allowing simplified Intrastat declarations. Thresholds apply per
flow, e.g. a declaration is required if only the threshold for dispatches is exceeded, but
not the threshold for arrivals (and vice versa).
A trader is responsible for monitoring its trade within the EU to determine in which
countries and when it must submit Intrastat declarations. However, the local
authorities may check the value of EU trade reported in the periodic VAT returns and
may inform traders about their filing obligations.
Intrastat periods and submission deadlines
Monthly obligations
Intrastat declarations are submitted on a monthly basis throughout the EU. The
submission deadline varies from country to country, although many countries set the
due date around the 10th business day following the end of the month to which the
declaration relates.
Paper Intrastat declarations
Obtaining forms
Traders can obtain the relevant Intrastat forms from the national Intrastat authorities.
Many countries require declarations to be submitted electronically.
Types of forms
There are three types of forms at the EU level:
 Forms N and R (extended content) are used by traders that do not qualify to
submit simplified declarations set by each member state. Form R is used by
traders that have been granted an exemption by the competent national
authorities from providing a description of the goods; and
 Form S (reduced content) is used by traders that qualify to submit simplified

declarations.

Electronic Intrastat declarations
Software and web uploading

Traders are encouraged to submit declarations electronically (where electronic
submissions are not mandatory). Electronic submission is implemented in many EU
member states through interactive internet facilities where the data is uploaded to a
website.
Software vendors have developed Intrastat submission software, and Eurostat has
developed software (IDEP/CN8) that is provided free of charge by the Intrastat
authorities of several countries.
CN8 codes
Finding the correct codes for goods that are imported or exported is one of the most
time-consuming aspects of producing a statistical declaration. For this purpose, the
CN8 part of the package contains the complete nomenclature (over 10,000 items) for
the description of goods on the Intrastat declaration.
Each entry consists of an eight-digit code, an accompanying official text and further
text describing the product.
Links between Intrastat and the VAT system
Intrastat versus VAT

Intrastat is reporting for statistical purposes, not for VAT purposes. Intrastat, therefore,
is not guided by domestic tax legislation, but rather by national statistical legislation.
Nevertheless, the Intrastat system has been developed on the basis of a close link to
the VAT reporting system.
Reconciling VAT and Intrastat data

Because Intrastat declarations are submitted to the tax authorities (customs or VAT) in
several member states, these authorities have detailed data on intra-EU trade, which
also must be reported in the VAT declaration.
Intrastat data is often used to reconcile VAT figures and to detect insufficiently
reported intra-EU transactions in VAT returns or ESL. Therefore, it is important that
traders reconcile their intra-EU VAT figures with Intrastat figures on a monthly basis.
Some organizations automate this reconciliation through their ERP systems, given the
large numbers of flows to compare.

Overview of data elements reported in Intrastat
Commodity codes and CN8s

The commodity codes are identification codes for goods. These unique eight-digit
product codes are called the “CN8” or combined nomenclature (CN) code.
CN is the method designed by the EU for designating goods and merchandise. It was
created to meet both the requirements of the Common Customs Tariff and the external
EU trade statistics.
CN is comprised of the Harmonized System (HS) nomenclature with further EU

subdivisions. The Harmonized System was developed by the World Customs
Organization (WCO) and is used by most trading nations as the basis for customs
tariffs and international trade negotiations.
CN also includes preliminary provisions, additional sections or chapter notes, and

footnotes relating to CN subdivisions. Each CN subdivision has an eight-digit code
number, the CN code and a description.
Member state of arrival or dispatch

The following must be reported on the Intrastat declaration of arrivals and dispatches:
 Arrivals declarations:
The partner member state is the member state of consignment, i.e. the member state
of dispatch in cases where goods directly enter from another EU member state. In the
case where, before reaching the member state of arrival, goods have entered one or
more member states in transit and have been subject in those states to stops or legal
operations not inherent in their transport (e.g., change of ownership), the member
state of consignment will be deemed to be the last EU member state where such stops
or operations occurred.
 Dispatches declarations:
The partner member state is the EU member state of destination, i.e. the last EU
member state to which it is known, at the time of dispatch, that the goods are to be
dispatched.
Nature of transaction
The nature of the transaction is a two-digit code given to each type of transaction.
Examples:
Code 11 for direct sales/purchases
Code 13 for barter transactions
Code 21 for return of goods

Country of origin
The country where the goods are obtained or produced is considered the country of
origin. If the goods are manufactured in two or more countries, the country in which
the last significant and financially justified manufacturing or processing took place will
be considered the country of origin.
Description of the goods

Some countries require a description of the goods, particularly where paper
declarations are submitted. A full description is not required--a brief explanation of the
goods in the local language is sufficient.
Region of origin or destination

Dispatches: The region of origin means the region of an EU member state of dispatch
where the goods were produced or manufactured, assembled, processed, repaired or
maintained; failing that, the region of origin is the region where the goods were
dispatched, or the region where the commercial process took place.
Arrivals: The region of destination means the region of an EU member state of arrival
where the goods are to be consumed, assembled, processed, repaired, constructed or
maintained; failing that, the region of destination is the region to which the goods are
to be dispatched or the region where the commercial process is to take place.
Mode of transport
The mode of transport is defined according to the active vehicle that moves the goods
across the border. If the mode of transport is unknown, the most likely mode of
transport must be used. The mode of transport is a one-digit code. These are:
1. Sea transport
2. Rail transport
3. Road transport
4. Air transport
5. Postal consignment
6. Fixed transport installations
7. Inland waterway transport
8. Own propulsion

Delivery term
Contracts involving international transportation often contain abbreviated trade terms
that describe matters, such as the time and place of delivery and payment, when the
risk of loss shifts from the seller to the buyer, and who pays the costs of freight and
insurance.
The most commonly known trade terms are Incoterms, which are published by the
International Chamber of Commerce (ICC). These are often identical in form to
domestic terms, such as the American Uniform Commercial Code, but have different
meanings. As a result, parties to a contract must expressly indicate the law governing
their terms.
Statistical procedure
The statistical procedure distinguishes different types of arrivals/dispatches for
statistical purposes.
Quantity of the goods

The quantity of goods can be expressed in two ways:
 The net mass, which means the actual mass of the goods, excluding
packaging; and
 The supplementary units, which means the possible units measuring quantity
(m2) other than net mass.
Value of the goods

The value of the goods also can be expressed in two ways:
 The taxable amount or invoice value, which is the value to be determined for
tax purposes in accordance with the EU VAT directive (Directive
2006/112/EC).
 The statistical value, which is the value calculated at the national borders of
the EU member states. It is based on the taxable amount or, where
applicable, the value replacing the taxable amount. It includes incidental
expenses (freight, insurance) incurred in the case of dispatches for the part of
the journey located in the territory of the EU member state of dispatch. In the
case of arrivals, it is the part of the journey located outside the territory of the
EU member state of arrival. The statistical value is said to be a FOB value
(free on board) for dispatches, and CIF (cost, insurance, freight) for arrivals.
Period of reporting
In principle, a company must include transactions in the month in which the
transactions take place. However, in practice, a transaction frequently is reported in
the following month if an invoice is issued later.

Corrections
Companies that submitted Intrastat declarations with incomplete or incorrect figures
must file a corrective declaration. These corrective declarations should be completed
voluntarily, even though penalties normally are not imposed for submitting a corrective
declaration.
Nil declarations
In most member states, if a trader is required to file monthly Intrastat declarations, nil
declarations must be submitted for months in which no intra-community supplies or
intra-community acquisitions took place.
Penalties for not respecting the Intrastat ebligation

Local enforcement
Unlike tax legislation, which is subject to clear administrative penalty regimes in all
countries, Intrastat is subject to local legislation that is enforced through the local court
system.
Non-compliance with Intrastat requirements can result in criminal proceedings, with

liability on a company’s directors. The local Intrastat authorities can be strict in
enforcing reporting requirements.
Persistent non-compliance
There normally are no immediate administrative penalties for late or incorrect filing.
However, persistent non-compliance with the formalities may result in a difficult and
long discussion with the local Intrastat authorities. These authorities have the power to
initiate criminal proceedings, whereby a judge will determine the penalty.

Austria
General information and competent authorities

Intrastat declarations are monitored by the statistical authorities. The contact details of
the Austrian Intrastat Authorities are as follows:
Bundesanstalt Statistik Österreich

Guglgasse 13
A-1110 Wien
Tel.: +43 (1) 71128-0
FAX: +43 (1) 711 28- 8001
Email: info@statistik.gv.at (for general questions)
Email: helpdesk@statistik.gv.at (for technical questions)
Website: www.statistik.at
Filing periods and submission due dates

Intrastat declarations must be submitted on a monthly basis and are due by the 10th
business day of the month following the reporting period.
The Austrian tax authorities have published a calendar with the due dates for Intrastat
declarations:
http://www.statistik.at/web_de/frageboegen/unternehmen/aussenhandel_intrastat/eins
endetermine/index.html
13 Deloitte – GTC – Global Tax Center (Europe) - AUSTRIA

Intrastat thresholds
Austrian Intrastat declarations must be submitted as soon as the amount of intra-EU
transactions (supplies or acquisitions) reaches the threshold set by the authorities. If a
trader exceeds the threshold during the year, it must start filing Intrastat declarations in
the month in which the threshold was reached or exceeded.
The relevant thresholds in Austria are as follows:
Flow Type of declaration Thresholds (EUR)
Detailed 12 million
Dispatches
Simplified 750,000
Detailed 12 million
Arrivals
Simplified 750,000
Manner of filing
Paper filing
Intrastat declarations are provided free of charge and can be ordered by completing a
form, sending a letter to Statistik Austria or via the following website:
http://www.statistik.at/web_de/frageboegen/unternehmen/aussenhandel_intrastat/best
ellung_von_zugangsdaten_und_papierformularen/index.html
Paper declarations must be sent to the following address:
Statistik Austria
Direktion Unternehmen
Guglgasse 13
1110 Wien
Austria
Arrivals are declared on form, “Vordruck N – Eingang” and dispatches on form,

“Vordruck N – Versendung.”

Electronic filing (recommended)
A company may file its Intrastat form electronically using electronic data interchange
or via the internet.
Electronic filing is made using the IDEP software, which can be downloaded from the
following website:
http://www.statistik.at/web_de/frageboegen/unternehmen/aussenhandel_intrastat/dow
nload/index.html
A trader must apply for a username and password, which can obtained from the
following site:
http://www.statistik.at/web_de/frageboegen/unternehmen/aussenhandel_intrastat/best
ellung_von_zugangsdaten_und_papierformularen/index.html (“Online-Bestellung von
ATU Code”)
These log-in details are different from those used to file the VAT return.
The same password that is used for IDEP may be used for this web-based tool of the
Austrian authorities and it may be requested from Statistik Austria.
Corrective declaration
Corrective Intrastat declarations may be submitted electronically or on paper;
however, electronic corrections must include the phrase “corrective declaration” at the
beginning of the process. A corrective declaration is required only if there were
mistakes regarding supplied goods (e.g. the reported goods are not the same as the
delivered goods). Changes occurring at a later point in time (such as quantity rebates)
need not be reported.
Only “significant” errors must be reported, i.e. errors that involve more than EUR 1,000
(change in box 18 or 19) or if the units or weights (boxes 16 and 17) differ by more
than 5% from the originally reported units or weights. The other boxes must be
corrected only if the amount in box 19 exceeds EUR 1,000. A clearly marked copy of
the originally submitted declaration is used as the corrected form, and all changes
must be clearly indicated.
A corrective declaration also must be submitted if any additional incoming or outgoing

invoices for the particular reporting period were received after the end of the period.
Nil declaration
If a trader is required to file monthly Intrastat declarations, nil declarations must be
submitted for months in which no intra-community supplies or intra-community
acquisitions took place.

Required fields
The following fields must be completed in Austrian Intrastat declarations:
Dispatches Arrivals
Required fields
Detailed Simplified Detailed Simplified
Description of goods (1) X X X X
Member state of
X X X X
arrival/dispatch
Region of dispatch/arrival
Delivery term
Final destination
Nature of transaction (2) X X X X
Country of origin X X
Mode of transport X X
Port/airport
CN8 code (TARIC code) X X X X
Statistical procedure X X
Net mass in kg X X X X
Supplementary units (3) X X X X
Supplementary units type
Invoice value X X X X
Statistical value X X (4) X X (4)
VAT number customer/supplier
(1) The description is requested on the paper format

(2) The nature of transaction code has one digit. It no longer is necessary to report “repairs” on the Intrastat declaration, and transactions
that previously were reported under code 6 are reported under code 9
(3) Whether or not the supplementary units must be completed depends on the type of product
(4) For nature of transaction 1 and not exceeding the threshold of EUR 12 million, the invoice value
can be used as a statistical value. Otherwise, the statistical value must be indicated separately

The following information must be provided where the declaration is submitted in hard
copy:
 VAT ID number of the company (in case of e-filing, it is requested as access

information);
 Name and address of the company (in case of e-filing, it is recorded as basis
data);
 Relevant month/year (filing to be marked in case of e-filing);
 VAT ID number of the agent submitting the data (if applicable);
 Name and address of the agent submitting the data (if applicable); and
 Subsequent position numbering (automatic in case of electronic filing).
Special cases
Return of goods
A return of goods must be reported in the opposite flow. Therefore, transaction code 2
is used.
Incoming transactions
If a credit note relates to goods that have been sent back from Austria to another EU
member state, the credit note must be reported in the statistical “Versendung”
(Dispatches) form V (transaction code 2). When returning goods to another EU
member state, EUR 0 must be reported as the invoice value (box 18).
If a statistical value has to be reported on the Intrastat declaration, the statistical value
of the original declaration must be mentioned as the new value. This value is indicated
in whole Euro amounts and declared in box 19.
Outgoing transactions
If a credit note relates to goods that have been sent back to Austria from another EU
member state, the credit note must be reported in the statistical “Eingang” (Arrivals)
form E (transaction code 2). If goods are returned from Austria to another EU member
state, EUR 0 must be reported as the invoice value (box 18).
If a statistical value must be reported in the Intrastat declaration, the statistical value of
the original declaration must be mentioned as the new statistical value. This value is
indicated in whole Euro amounts and declared in box 19.
Sale of goods on consignment

In the case of consignment sales, the consignor remains owner of the goods until the
consignee calls off the goods for resale. In this case, an intra-community supply of
goods must be reported by the consignor and an intra-community acquisition must be
reported in Austria for Intrastat purposes.

The intra-community acquisition must be reported by the consignee (i.e. Austrian
company) at the time the goods were removed from inventory. The resale between the
Austrian consignee and its customer need not be reported for Intrastat purposes.
Credit notes without return of goods

A discount or price reduction need not be reported in the Intrastat declaration if the
original invoice was issued in a different month than the credit note. If the invoice and
the credit note were issued in the same month, the net value (see above) must be
taken into account. In case the discount is granted (e.g. for the turnover of one year
but not for single transactions), the discount does not have to be reported.
Transfer of own goods

Transaction code 9 must be used.
Penalties
Failure to comply with the statistical requirements may result in the imposition of a
penalty ranging from EUR 75 to EUR 1,090, depending on the circumstances.

Belgium

Belgian Intrastat declarations must be submitted to the National Bank of Belgium
(NBB), whose contact details are as follows:
National Bank of Belgium

Boulevard de Berlaimont 14
1000 Bruxelles
Belgium
Tel.: +32 2 221 40 99
Website: http://www.nbb.be/
Email: sxselect@nbb.be

Intrastat declarations must be submitted on a monthly basis and must reach the NBB
by the 20th day of the month following the reporting period.
Traders whose intra-community acquisitions in the current year exceed EUR 1.5
million or EUR 1 million for intra-community supplies must start declaring their
transactions from the month in which the threshold is exceeded. The trader must
continue to submit Intrastat declarations until the end of the year following the year in
which the threshold was exceeded.
Traders whose intra-community transactions exceed the above thresholds for arrival
or dispatches must submit a monthly standard Intrastat declaration of their
transactions with respect to the flows exceeding the threshold.
Traders that exceed the annual EUR 25 million threshold in intra-community

transactions for any flow must complete a monthly extended Intrastat declaration of
their transactions for the relevant flows.
19 Deloitte – GTC – Global Tax Center (Europe) - BELGIUM

The relevant thresholds in Belgium are as follows:
Flow Type of declaration Thresholds (EUR)
Detailed 25 million
Dispatches
Simplified 1 million
Detailed 25 million
Arrivals
Simplified 1.5 million
Manner of filing
Intrastat declarations must be submitted electronically.
 Via the internet (OneGate) (http://www.nbb.be/onegate). OneGate is the

successor of the CSSR (Central Server for Statistical Reporting) application.
OneGate is a secure application of the NBB and enables traders to complete
their statistical declarations. A user name and password must be obtained to
use OneGate. Information is available on the OneGate website
(http://www.nbb.be/DOC/DQ/onegate/en/login_en.html).
 For more information on e-filing Intrastat declarations via OneGate, the NBB
can be contacted at:
Tel: +32 2 221 54 86
Fax: + 32 2 221 32 99
http://www.nbb.be/DOC/DQ/onegate/nl/contact_nl.html
Email: access.onegate@nbb.be
Adjusting, replacing and completing returns in OneGate
A declaration may be submitted as follows:
1. Manual input: Data can be modified provided the Intrastat declaration has not
yet been submitted. Adjusting, replacing and completing by manual input
after closing is also possible, re-opening the declaration mentioning the
reason for re-opening. When the declaration is closed again, the new version
will be handled by the Intrastat file manager.
2. Csv-import: the same rules apply as those applicable with “manual input”. In
a declaration that has not been closed yet, it is still possible to import csv-
files. At the moment of import, lines can be added or all existing lines
replaced.
3. Xml-upload:
a. The applicable method depends on the content of the attribute
“action” in the XML-file. If it states “replace”, then existing data will be
replaced. If it states “append”, then data will be added.

b. With an XML-upload, reopening will happen automatically. The
closing will be determined by the attribute “close”. When “true” is
stated, the declaration will automatically be closed if all data is
correct. When “false” is stated, the declaration must be closed
manually under “Rapporten”.
Third party filing in OneGate
Intrastat declarations may be submitted by a third party by using the trader’s user
name and password, but submission of the declaration continues to be the
responsibility of the trader. In case the trader does not have login details for Onegate
and requested the assistance of the third party for obtaining the login details, a power
of attorney needs to be completed. The form can be downloaded at:
(https://www.nbb.be/doc/dq/onegate_help/onegate_deleg_en.pdf). The form must be
sent to the administration at the following address:
Toegangsbeheer OneGate
NBB - Dienst DQSI
de Berlaimontlaan 14
1000 Brussel
Email: access.onegate@nbb.be
If a trader does not receive the login details from OneGate, it should send an email to
access.onegate@nbb.be mentioning:
 Company name and number;

 Name and telephone number of a contact person;
 Domains to which access (if known) is requested; and
 Whether access is requested to the production or test environment.
Special rules apply for making corrections to Intrastat declarations. If a correction
relates to a previous month for which a declaration has been submitted, a corrective
declaration must be submitted via OneGate if the reported commodity code is
incorrect, the amount of the correction exceeds EUR 25,000 or if the units or weights
differ by more than 20% from the originally reported units or weights. In OneGate, it is
possible to re-open the return that was already closed. Afterwards it is possible to
correct it or, after re-initialization, to create a new one.
Nil declaration

Required fields
The following fields in the Intrastat declaration must be completed:
Dispatches Arrivals
Required fields
Description of goods
Member state of arrival/dispatch X X X X
Region of dispatch/arrival X X X X
Delivery term X X
CN8 code X X X X
Net mass X X X X
(1) The nature of transaction code has one digit

(2) Applicable to certain types of units such as liters, pieces, pairs

The following codes must be used for reporting the region of dispatch/arrival:
Code Region
01 Flanders
02 Wallonia
03 Brussels
Special cases
Return of goods
A return of goods must be reported under transaction code 2.
If goods are sent back to a supplier (e.g. due to quality problems or a wrong order) or
if the sales invoice has to be corrected (e.g. due to a price difference, discounts or
goods that are not supplied), the supplier must issue a credit note.
If a credit note relates to goods that have been shipped from one EU member state to
another and Intrastat declarations have been submitted, the credit note must be
reported for Intrastat purposes.
As a general rule, negative values are not reported on the Intrastat declaration.
If a credit note relates to a transaction of the same month, a net value must be
declared. If a credit note relates to a previous month for which a declaration already
has been submitted, two possibilities exist:
 If the goods were returned, the return must be declared as an arrival or a

dispatch under transaction code 2 if the trader is required to submit Intrastat
declarations for both flows.
 If the trader is not required to submit Intrastat declarations for both flows, the
return of goods must be declared under the special code 9960 000.

Sale of goods in consignment
Consignment stock refers to transferred goods that still are under the control and
ownership of the supplier. This normally concerns a future transfer of ownership.
The supplier must report the transfer of own goods in its Intrastat declaration. In
practice, the supplier will not know upfront whether a transfer of ownership will take
place because it does not know the location of the buyer.
If the supplier knows there will not be a transfer of ownership or that the goods are
sold to a buyer in the same member state as the supplier and the goods subsequently
will return to the EU member state of consignment, the original transactions in the
outgoing Intrastat declaration (indicated by transaction code 1) must be corrected (i.e.
transaction code 9 instead of transaction code 1). The return of these goods also must
be reported under transaction code 9 in the arrivals Intrastat declaration.

Discounts and reductions relating to intra-Community transactions that are granted
after invoicing must be included in the Intrastat declaration. This financial transaction
must be declared in the flow to which it relates.
Corrections are reported under the special code 9960 0000 in the month in which the
financial transaction is recorded.
The original Intrastat declaration must be amended if the amount of the correction
exceeds EUR 25,000.

The transfer of own goods in a view of a sale must be reported under transaction code
1. The transfer of own goods for logistical reasons with an intention that the goods are
sent back to the EU member state of dispatch must be reported under transaction
code 9.
Penalties
A penalty ranging from EUR 100 to EUR 10,000 can be imposed for late filing or
failure to submit an Intrastat declaration, and can be doubled if there is a repeat
offence within two years. Imprisonment of eight days up to one month is possible
where the offense is committed within the first five years after the earliest conviction
for fraud.

Bulgaria

Bulgarian Intrastat declarations must be submitted to the National Revenue Agency
(NRA), as follows:
National Revenue Agency

52 Dondukov Blvd,
1000 Sofia, Bulgaria
Tel. (+359) 0700 18 700
Email: prd@nra.bg
Website: http://www.nap.bg/

Intrastat declarations must be submitted by the 14th day of the month following the
reporting period, although when the filing obligation arises for the first time, the
declaration can be submitted by the 20th day of the month following the first reporting
period. If the due date falls on a weekend or bank holiday, the deadline is the next
business day.
Depending on the annual volume of intra-EU trade of goods, a trader may have
annual or current (monthly) declaration obligations. An annual obligation arises when,
during the previous year, the trader has engaged in an intra-EU trade of goods that
exceeds the threshold for the current year, separately for the two flows (arrivals and
dispatches). A monthly obligation arises when a trader does not have an annual
obligation but, in the current year, it realizes trade volume exceeding the threshold for
that year.
The relevant thresholds in Bulgaria are as follows:
Flow Type of declaration Threshold
Detailed BGN 11.7 million

Dispatches
Simplified BGN 240,000
Detailed BGN 5.6 million

Arrivals
Simplified BGN 410,000
25 Deloitte – GTC – Global Tax Center (Europe) - BULGARIA

Manner of filing
Intrastat declarations must be submitted electronically via the NRA’s website.
However, before submitting the declaration, the trader must submit a request for the
electronic submission of documents and information at the NRA’s office competent for
the place of registration, or via the internet.
If a trader is unable to file electronically, an Intrastat declaration may be submitted in

paper format to the competent NRA Territorial Directorate where VAT returns and
ledgers are submitted. In this case, the VAT return must be accompanied by a cover
letter (in a form prescribed by the tax authorities) explaining why the trader lacks the
technical capacity to file electronically. However, declarations also may be sent
through a licensed postal services operator; in this case, the trader must send the
Intrastat declaration in hard copy together with a technical carrier containing the entire
declaration in electronic format, which can be read and reproduced.
When errors and mistakes are discovered, corrections may be made for the six prior
periods by submitting a new declaration to replace the previous one(s).
Nil declaration
acquisitions took place. However, the trader can notify the executive director of the
NRA in writing and obtain an exemption from the declaration requirement.

Required fields
The following fields must be completed in the Bulgarian Intrastat declaration:
Dispatches Arrivals
Required fields
Description of goods (1)
Delivery term X X X X
Final destination
Mode of transport X X X X
Port/airport
CN8 code X X X X
Net mass X X X X
Supplementary units X X X X
Statistical value X X X X
(1) The description is requested when the submission is made on hard copy
The nationality of the freight forwarder / carrier must be indicated
(2) The nature of transaction code has two digits

The following codes are used for reporting the region of dispatch/arrival:
Code Region Code Region Code Region
BLG Blagoevgrad LOV Lovech SML Smolyan

Sofia (capital
BGS Bourgas MON Montana SOF
city)
VAR Varna PAZ Pazardzhik SFO Sofia (area)
VTR Veliko tarnovo PER Pernik SZR Stara zagora
VID Vidin PVN Pleven TGV Targovishte
VRC Vratsa PDV Plovdiv HKV Haskovo
GAB Gabrovo RAZ Razgrad SHU Shumen
DOB Dobrich RSE Rousse JAM Yambol
KRZ Kardzhali SLS Silistra XXX Whole country

Region of
KNL Kyustendil SLV Sliven ZZZ origin is not
Bulgarian
Special cases
Return of goods
Returned goods are reported as dispatches and arrivals. If the trader was not required
to declare the goods upon arrival (or dispatch), it will not be required to declare them if
the goods are returned.
If goods are returned for an exchange, the trader must declare a dispatch (i.e. goods
are transported from Bulgaria to an EU member state of the supplier). The goods
received after the exchange must be declared as an arrival (i.e. goods are transported
to Bulgaria). The transaction code is 22.
If goods are returned due to defects, damage, etc., the company must declare a
dispatch (as goods are transported from Bulgaria to another EU member state). The
transaction code is 21 or 29.
If an exchange of goods takes place within a warranty period, the company must
declare a dispatch (or an arrival) of the newly received goods. The transaction code is
23.

The transaction code to be used for such transactions is 12.

A corrective declaration must be submitted.

The transaction code is 11 or any other relevant code included in group 1.
Penalties
The penalty for failure to submit an Intrastat declaration, a late submission or
declaration with incorrect data ranges from BGN 500 to BGN 5,000.

Croatia

Croatian Intrastat declarations must be submitted to the Customs Administration,
whose contact details are as follows:
Croatian Customs Administration (“Carinska uprava”)

Zrinsko Frankopanska 9 40000 Čakovec Croatia
Telephone: +385 42 234 255
Fax: + 385 42 234 215
Email: intrastat.helpdesk@carina.hr
Website: http://www.dzs.hr/Hrv/intrastat/intrastat.htm

Intrastat declarations must be submitted on a monthly basis by the 15th day of the
month following the reporting period. If the due date fall on a non-business day, the
due date is the last business day before the 15th day of the month.
Traders that exceed the relevant thresholds for intra-community acquisitions or intra-
community supplies must begin reporting transactions in the month in which the
threshold was exceeded. The trader remains liable to submit Intrastat declarations at
least until the end of the reporting year, and the reporting liability is effective until the
trader receives a notice of cancellation from the Customs Administration.
The relevant thresholds in Croatia are as follows:
Flow Threshold
Dispatches HRK 750,000
Arrivals HRK 1.7 million
30 Deloitte – GTC – Global Tax Center (Europe) - CROATIA

Manner of filing
Intrastat declarations must be submitted electronically.
 An Intrastat declaration must be delivered as an electronic XML message.

 An XML message can be generated from:
o An Excel Intrastat form for traders with up to 100 monthly
transactions; the XML format is generated from the Excel Intrastat
form by clicking on the indicated button.
o User applications, i.e. a trader can use its own application to create
and submit an Intrastat declaration. All user applications must support
the defined structure fields of the form, formal controls for filing and
the default XML scheme for generating XML format.
 An Intrastat declaration must be submitted via the G2B Service of the
Customs Administration.
o The G2B service is used for the exchange of electronic documents,
using an electronic signature, between traders and the web-based
Information System of the Customs Administration (SOAP/HTTPS).
During the exchange via the G2B service, the business document,
which contains the trader’s information and corresponding metadata
and electronic signature, is saved in the system. The trader receives
the electronically signed G2B document, and the G2B service verifies
the document with its own (Customs) electronic signature before
returning it to the trader as confirmation of receipt.
A corrective declaration must be submitted when incorrect data has been reported.
The corrective declaration can be submitted until the end of the reporting year but no
later than the end of March of the following year. If the Customs Administration detects
an error in a declaration, it will request that the trader submit a corrective declaration.
Nil declaration

Required fields
The following fields must be completed in the Croatian Intrastat declaration:
Required fields Dispatches Arrivals

Description of goods X X
Member state of arrival/dispatch X X
Delivery term X X
Final destination
Nature of transaction (1) X X
Port/airport
CN8 code X X
Net mass X X
Supplementary units X X
Invoiced value X X
Statistical value X X
(1) The nature of transaction codes A + B both have one digit
Special cases
Return of goods
When a trader returns goods to a supplier, the trader must report their value in the
dispatches declaration, and if replacement goods are received, the receipt is reported
in the arrivals declaration.
Leasing
Goods acquired under an operating lease need not be reported if the lease does not
exceed two years. If the lease is for a period exceeding two years, the transaction
must be reported on the Intrastat declaration. The reporting period is the month in
which the goods are received or dispatched (at the beginning of the contract) or the
month in which it becomes apparent that the goods will be leased for a period longer
than two years.

Processing or repair of goods
The delivery of goods for processing and a subsequent return of processed goods
must be reported for Intrastat purposes, but the delivery of goods for after repair need
not be reported.

Traders are required to report the transfer of their own goods to other member states
in the dispatches declaration. A nonresident supplier that is registered for VAT in
Croatia and transfers its own goods from another EU member state to Croatia
declares the transaction in its arrivals declaration. However, if the goods are
dispatched directly to a Croatian customer and the nonresident is not registered for
VAT in Croatia, the customer reports the arrival of the goods.
If consignment goods are returned, the return is reported under code 21 in the
dispatches declaration with the same value that was reported in the arrivals
declaration.

Discounts regarding intra-EU transactions relating to methods of payment, payment
before the due date or simply agreed in the contract between the supplier and the
customer and that are granted after invoicing are not declared for Intrastat purposes.
Rebates, discounts and credit notes subsequently approved for an entire contract or
for several transactions together (which are not directly connected to a particular
supply) are not reported for Intrastat purposes.
If a credit note is issued due to an error in declared value, a trader typically must
correct the invoice and a statistical value in an Intrastat declaration for the reporting
period (when credit note is issued in the same reporting period as original invoice) or
file a corrective declaration (when the credit note is issued in a subsequent period).
Penalties
Penalties apply for failure to file, late filing or for filing an incorrect declaration. The
penalties range from HRK 2,000 to HRK 10,000. In addition, a penalty ranging from
HRK 1,000 to HRK 5,000 will be imposed on the responsible person in the trader’s
firm.

Cyprus

The contact details for each Tax office are as follows:
VAT Authorities - Nicosia District Office

39 Themistokli Dervis Street
1482 Nicosia
Cyprus
Tel. +357 22 404 615
Fax: +357 22 304 932
VAT Authorities - Larnaca District Office

10 Kyiakou Matsi Street
6015 Larnaca
Cyprus
Tel. +357 24 801 190
Fax: +357 24 650 417
VAT Authorities - Limassol District Office

76 Franglinou Roosvelt Ave., Building A, 3rd, 4th & 5th floor
P.O. Box 71083, 3840 Limassol
3011 Limassol, Cyprus
Tel. +357 25 848 752, +357 25 848 888
Fax: +357 25 848 877
VAT Authorities - Paphos District Office

Neofitos Nikolaidis Street, New Governmental Building
Building A, 8062, Paphos P.O Box 62269, 8062 Paphos
Cyprus
Tel.+357 26 804 309
Fax: +357 26 949 391
VAT Authorities - Famagusta District Office

2 Ippokratous Str., BLOCK NIPA, 5386 Dherynia Centre,
5380 Dherynia
Cyprus
Tel. +357 23 811 313
Fax: +357 23 811 831
34 Deloitte – GTC – Global Tax Center (Europe) – CYPRUS

Intrastat declarations must be submitted electronically on a monthly basis within 10th
day of the month following the end of the reporting period.
A trader becomes liable to submit Intrastat declarations if the relevant thresholds are
exceeded. Simplified Intrastat declarations must be submitted if a threshold of EUR
55,000 for dispatches and EUR 100,000 for arrivals is exceeded, and a detailed
declaration must be submitted if a threshold of EUR 1.85 million for arrivals and EUR
5.8 million for dispatches is exceeded.
The relevant thresholds in Cyprus are as follows:
Detailed EUR 5.8 million

Dispatches
Simplified EUR 55,000

Arrivals
Manner of filing
Intrastat declarations must be submitted electronically via the following website:

http://taxisnet.mof.gov.cy. The log-in details for submitting the declaration are the
same as those used to submit VAT returns and ESL declarations.
A corrective declaration must be submitted if there are errors in a previously submitted
declaration. If a person submits an Intrastat return containing substantial omissions
and/or inaccuracies about which he does not inform the VAT Commissioner within two
months of the end of the period, this person is liable to a penalty of EUR 15.
Nil declaration

Required fields
The following fields must be completed in the Cyprus Intrastat declaration:
Dispatches Arrivals
Required fields
Code/Description of goods X X X X
Member state of
X X X X
arrival/dispatch
Delivery term X X
Final destination
Country of origin X X X X
Port/airport
CN8 code X X X X
Net mass X X X X
VAT number
X X X X
customer/supplier
Special cases
Return of goods
A return of goods must be reported in the monthly declaration (provided the threshold
for dispatches or arrivals is exceeded) using the code for a return of goods.

A supplier must report consignment sales in Intrastat declarations. If an invoice is
issued, the value is the one shown on the invoice; if the goods are transferred without
the issuance of an invoice, the value is the fair market value of the goods.

Since there is no actual transfer of goods when a credit note is issued without a return
of goods, these transactions need not be reported in an Intrastat declaration.

The reporting of a transfer of own goods is the same as for any other sales. The value
to be included in an Intrastat declaration if an invoice is issued is the value on the
invoice; if the goods are transferred without the issuance of an invoice, the value is the
fair market value of the goods.
Penalties
A penalty of EUR 15 is imposed for failure to comply with Intrastat reporting
requirements. If a declaration is submitted with substantial omissions and/or
inaccuracies and the trader does not inform the VAT Commissioner within two months
of the end of the relevant period, the trader will be subject to a penalty of EUR
15.Noncompliance that last more than 31 business days constitutes an offence and a
convicted person may incur an additional fine of up to EUR 2,562.

Czech Republic

Czech Intrastat declarations must be submitted to the customs authorities. Non-
established entities without a fixed or permanent establishment in the Czech Republic
fall within the jurisdiction of the Customs Office for Prague, whose contact details are
as follows:
Celní úřad pro hlavní město Prahu (CZ510000)

Washingtonova 7
113 54 Praha 1
Czech Republic
Tel.: +420 261 334 303(449)
Email: podatelna510000@cs.mfcr.cz
Website: http://www.celnisprava.cz/cz/Stranky/default.aspx
The Customs authorities require a Czech speaking contact if an agent is used for
submitting Intrastat declarations.

Intrastat declarations must be submitted on a monthly basis and are due on the 10th
business day of the month following the reporting period in the case of paper filing, or
on the 12th business day of the month following the reporting period for electronic
filing.
The actual calendar days on which Intrastat declarations are due can be found at:
https://www.czso.cz/csu/czso/intrastat_deadlines.
38 Deloitte – GTC – Global Tax Center (Europe) – CZECH REPUBLIC

Once a trader exceeds the relevant the threshold during a year, it must start
submitting Intrastat declarations as from the month in which the threshold was
reached or exceeded. The trader must voluntarily start submitting declarations unless
the authorities determine otherwise.
A trader is exempt from a filing obligation if its dispatches/arrivals did not reach or
exceed the threshold value in the preceding year.
The relevant thresholds in the Czech Republic are as follows:
Flow Threshold
Dispatches CZK 8 million
Arrivals CZK 8 million
Manner of filing
Intrastat declarations may be submitted as follows:
 Electronically through the InstatDesk software or through the web-based

application InstatOnline. The software for electronic filing and the web-
application are free and available to download on the customs authorities’
website: www.celnisprava.cz. InstatOnline must be used for Intrastat
declarations containing up to 300 rows.
 Paper declarations are allowed only for one-off transactions. The forms can be
downloaded at http://www.czso.cz/eng/redakce.nsf/i/intrastat.
For non-established companies, a completed and signed Intrastat declaration

must be sent to the following address:
Celní úřad pro hlavní město Prahu

Washingtonova 7
113 54 Praha 1
Czech Republic
A corrective declaration for errors in declarations from the previous year must be
submitted by the 12th business day of July of the current year.
A corrective declaration is required when the difference between an invoiced value or

net mass of the goods and the initially reported data (per one code) exceeds 5%. The
5% deviation relates only to an incorrectly stated value or amount of goods on the
relevant line of the declaration, i.e. it does not relate to the aggregate value or amount
assigned to one code of the combined nomenclature.
Nil declaration
Required fields
The following fields must be completed in Czech Intrastat declarations:
Delivery term X X
Final destination
Country of origin X
Port/airport
CN8 code X X
Net mass X X
Supplementary units (3) X X
Invoiced value X X
(1) The description is required when using the paper format

(3) Supplementary units are required only for specific commodity codes
If a good weighs less than one kilogram, the value must be reported in kilograms and
specified in numeric form using three decimals (e.g. two grams will be reported as
0.002). For electricity and radioactive substances, the reported weight will be 0.001.
Exchange rates
For Intrastat reporting purposes, the exchange rate used is the rate applied by
reporting entities for conversion of the value of goods for VAT purposes (i.e. the
exchange rate of the Czech National Bank or the European Central Bank).

Special cases
Return of goods
A return of goods and a dispatch of replacement goods must be reported in the same
way in which the returned or replacement goods are dispatched. As a result, goods
arriving from another EU member state to the Czech Republic due to a return of goods
originally dispatched from the Czech Republic or goods arrived to the Czech Republic
as a replacement for originally arrived goods must be reported in the arrivals declaration.
Goods returned from the Czech Republic to another EU member state or dispatched to
another EU member state as a replacement for goods dispatched there originally must
be reported in the dispatches declaration.

The correction of originally declared transactions generally must be made when the
values or prices of goods are adjusted. This does not apply to price changes that are
not subject to corrections of the VAT taxable basis (e.g. a loyalty bonus considered to
be a gift and declared for income tax purposes, a loyalty rebate not connected to an
actual supply of goods, etc.).
Corrections are not required if the difference does not exceed 5% of the originally
reported taxable basis (per code).
Sale of goods on call-off / consignment stock arrangement

If a supplier of goods is not registered in the Czech Republic, it does not declare the
supply in a Czech Intrastat declaration. The acquisition must be reported by the recipient
of the goods under code “12”. The value of goods must be reported at a market price
when the goods enter the Czech Republic.
Transfer of own goods to consignment stock

A transfer of own goods to consignment stock must be reported in the declaration
under code “92”, using Incoterms code “N”.
Penalties
A penalty of up to CZK 1 million (per declaration) may be imposed for failure to file.
However, in practice, the maximum penalty will be imposed only in the case of serious
violations.

Denmark

Danish Intrastat declarations are submitted to the Statistics Office, whose contact
details are as follows:
Statistics Denmark, External Trade

Sejrogade 11
2100 Copenhagen
Denmark
Tel: + 45 / 3917 3917
Fax: + 45 3917 3999
Email: instrastatuh@dst.dk
Website: http://www.dst.dk/en/Indberet/oplysningssider/intrastat.aspx

business day of the following month.
The deadlines for 2017 can be found at:

http://www.dst.dk/en/Indberet/oplysningssider/intrastat.aspx
A trader becomes liable to file Intrastat declarations if its annual intra-community
acquisitions / supplies exceed the relevant thresholds. In this case, the trader will be
contacted by the Statistics Denmark, which will inform the trader when it must start
submitting Intrastat declarations.
The relevant thresholds in Denmark are as follows:
Flow Threshold
Dispatches DKK 4.5 million
Arrivals DKK 6 million
42 Deloitte – GTC – Global Tax Center (Europe) – DENMARK

Manner of filing
Electronic reporting is mandatory, although various methods may be used:
 Virk.dk: The Intrastat declaration may be submitted by using the electronic

declaration available at www.virk.dk. The declaration is found by entering
indberetninger – Intrastat. A “digital signature” is required to log in, and the
signature can be ordered at:
https://danid.dk/export/sites/dk.danid.oc/da/erhverv/bestil_digital_signatur/
 Virk.dk using IDEP.web: The program can be found at www.dst.dk/idepweb. A

digital signature is required to use the IDEP program. The signature can be
obtained from the above website.
If a trader does not have a digital signature, it can authorize another company/person
with a digital signature to submit Intrastat declarations on its behalf. An email must be
sent to idep@dst.dk to obtain approval to use an agent.
The submission of hard copy declarations is allowed in some cases if certain

conditions are fulfilled. If a trader obtains permission to use paper forms, it will receive
forms for each calendar month, as well as a corresponding number of postage-paid
envelopes (Statistics Denmark should be contacted for additional forms:
www.dst.dk/sos).
Statistics Denmark will partially complete the form for the trader, including the form
serial number, name and address of the trader, and the statistical period covered. The
original form must be sent to the following address:
Danmarks Statistik
Sejrøgade 11
2100 Copenhagen Ø
Denmark
If declarations are submitted using the e-filing method, a correction may be made to a
previously submitted declaration and the entire declaration re-submitted. If IDEP.web
is used to submit Intrastat declarations, a replacement declaration must be submitted.
If another option is used, External Trade (intrastat@dst.dk) must be contacted when
corrections are needed and the trader’s CVR number must be mentioned.
Nil declaration

Required fields
The following fields must be completed in Danish Intrastat declarations:
Member state of X X
arrival/dispatch
Delivery term
Final destination
Country of origin
Mode of transport
Port/airport
CN8 code X X
Net mass (2) X X
Invoice value X X
Statistical value
VAT number
customer/supplier

(2) For all CN product numbers where supplementary units must be stated, net weight
should also be provided.
(3) Supplementary units are requested only with respect to some CN8 codes

Special cases
Return of goods
A return of goods must be reported under code 21.

The sale of goods on consignment must be reported under transaction code 11. The
declaration must be corrected if there are errors in the stated prices.

Credit notes with a return of goods do not have to be reported.

A transfer of own goods is reported under code 11.
Penalties
A trader will receive a reminder if an Intrastat declaration is not submitted by the
deadline. If the trader thereafter fails to submit the declaration, a penalty of DKK 550
will be imposed, but the trader still must submit the declaration even if there were no
transactions during that month.
For serious transgressions, a trader will be reported to the police.

Estonia

Estonian Intrastat declarations must be submitted to Statistics Estonia, whose contact
Statistics Estonia
Tatari 51
10134 Tallinn
Estonia
Tel: +372 625 9100 and +372 625 9300
Email: klienditugi@stat.ee; stat@stat.ee
Website: https://www.stat.ee/foreign-trade

day of the month following the reporting period. If the due date falls on a weekend or
bank holiday, the deadline is the next business day.
A trader that is registered in Estonia for VAT purposes must start submitting Intrastat
declarations if it exceeds a relevant threshold during the year. The filing must start as
from the month in which the threshold was reached or exceeded and the trader should
commence filing on its own initiative unless the authorities decide otherwise. A trader
is exempt from submitting Intrastat declarations if its dispatches/arrivals did not reach
or exceed the threshold value in the preceding year.
The relevant thresholds in Estonia are as follows:
Detailed EUR 6 million

Dispatches

Arrivals
46 Deloitte – GTC – Global Tax Center (Europe) – ESTONIA

In the case of a VAT group, the head of the group is responsible for submitting
Intrastat declarations (the filing obligation for other members of the group is
suspended). The Intrastat declaration must be submitted by a VAT group if its turnover
of intra-EU trade exceeds a statistical threshold in a reporting period. For the previous
year, the VAT group members’ reported intra-EU trade values are consolidated.
Statistics Estonia must be notified if members of a VAT group wish to submit Intrastat
declarations separately. If a VAT group is cancelled by the Tax and Customs Board,
the Intrastat declaration obligation is transferred to the individual companies of the
group.
Statistics Estonia will not send letters about statistical reports to traders by mail.
Therefore, each VAT-registered trader that has dispatched goods to other EU member
states or that received goods during the previous year from other EU member states
and exceeded the statistical threshold for the relevant trade flow must check its status
on the Statistics Estonia website, under the heading “Andmete esitamise
kohustus/Obligation of data submission” (http://www.stat.ee/andmete-esitamise-
kohustus). When the trader’s registration code is inserted and the corresponding
period is selected, the relevant information will appear.
Manner of filing
Paper filing
Intrastat declarations can be submitted electronically or in paper format.
Paper forms can be found at http://www.stat.ee/17166, under the

heading ’Questionnaires and Instructions’ or can be printed (only in Estonian) from
eSTAT. Statistics Estonia suggests that paper forms be completed in capital letters.
The declaration must be sent to the following address:
Statistics Estonia
Tatari 51
10134 Tallinn
Estonia

Electronic filing
To submit Intrastat declarations electronically, software must be downloaded from the
Foreign Trade Statistics Service website (http://www.stat.ee/17166, under the
heading, ‘Questionnaires and Instructions’). An excel spreadsheet is then needed.
An electronic Intrastat declaration must be sent via the website

https://www.stat.ee/aruandevormi-esitamine. Statistics Estonia provides traders with a
password to submit the declaration. The Intrastat forms are updated regularly, so the
new version of the software should be downloaded at the beginning of each year. The
classification of currency exchange rates must be updated monthly. If a trader is
unable to use an electronic Intrastat form, it still can generate an electronic file by
itself. The file format description and sample files are available on the webpage.
eSTAT: An electronic Intrastat declaration may be submitted via eSTAT (a web form
that can be used for filing Intrastat declarations in an online system). A trader must
request Statistics Estonia to create a main user account. A pre-printed form for a
request can be found at http://www.stat.ee/estat-taotlus.
If Intrastat declarations are submitted on paper, a copy of the original declaration must
be sent with the necessary corrections properly marked.
When Intrastat declarations are submitted electronically, the corrections must be made
electronically in the previously submitted file. After making the corrections, the file
should be saved with the same name, and the revised declaration sent via the website
https://www.stat.ee/aruandevormi-esitamine (the comments’ cell should contain a
statement that the declaration has been corrected).
For declarations submitted via eSTAT, the file for the relevant month must be opened
and corrections made by clicking “Muuda” (“modify”). After the corrections are made,
the data should be saved by clicking “Kinnita” (“approve”) twice.
Nil declaration

Required fields
The following fields must be completed in Estonian Intrastat declarations:
Dispatches Arrivals
Required fields
Delivery term X X
Final destination
Country of origin (3) X X X X
Port/airport
CN8 code X X X X
Net mass X X X X
Supplementary units’ type X X X X
Currency X X X X
(1) The description is not mandatory, but is recommended. However, a CN8 code must be
mentioned
(3) If the country of origin is unknown, XX must be indicated as a code

Special cases
Return of goods
A return of goods must be reported in the opposite flow in the month in which the
goods were returned or replaced. Code 21 is used for a declaration of goods and code
22 for replacement deliveries as the “nature of transaction.” Code 23 is used for a
replacement of goods that are not returned.

The sale of goods on consignment must be declared in the declaration as a regular
purchase/sale.

If an Intrastat declaration has not yet been submitted or the credit is made for the
correction of an inaccurate invoice, the value must be changed in the declaration on
the basis of the credit note.
If a declaration already has been submitted, Statistics Estonia must be notified about
the corrections. A correction must be made in the declaration for the month in which
the goods actually were dispatched or had arrived even if the credit note was received
several months later. A corrective declaration is not required if the amount of the credit
is less than EUR 5,000. If the credit note covers the value of all dispatched or arrived
goods (financial compensation) and is not related to specific goods and a related
commodity code, no correction should be made.

If a trader dispatches goods to another EU member state’s warehouse with the
intention of a future sale, an Intrastat declaration must be submitted in both EU
member states, even if ownership does not change at the time of dispatch. Code 19 or
99 must be used for the nature of transaction. Code 19 is used for movements of
inventory between EU member states if a future transfer of ownership is anticipated or
intended (e.g. dispatch to warehouses and distribution centres in another EU member
state followed by a sale). Code 99 is used for inventory movements between EU
member states if a change of ownership does not take place or is not intended (e.g.
goods’ exchange between a parent company and its affiliated companies). Where
goods are sold to another party in the same country after warehousing, the transaction
is considered a domestic transaction and need not be reported for Intrastat purposes.
If the goods have not yet been sold, the estimated value should be shown. The
reporting period is the month of dispatch. A declaration is not required where a trader
dispatches goods to another EU member state’s warehouse with the intention that the
unchanged goods subsequently will be returned to the trader.

Processing
Materials purchased for processing must be reported as a normal purchase (code 11,
nature of transaction). The goods that were dispatched or that arrived for processing
must be reported at manufacturing cost. If an invoice is not available, the value is
estimated, e.g. using the market value of similar goods. The codes for the nature of
transaction are either 41 or 42, depending on the classification. Goods that were
dispatched or that arrived after processing must be reported as follows: manufacturing
cost before processing + the value of a provided service + the value of added
materials. Codes 51 or 52 are used, depending on the nature of the transaction.
Penalties
A penalty of up to EUR 2,000 may be imposed if a trader fails to submit data or
submits incorrect data.

Finland

Finnish Intrastat declarations must be submitted to the Customs Office, whose contact
Customs, Statistics
P.O. Box 512
00101 Helsinki
Finland
Tel: + 358 295 5200
Website: http://www.tulli.fi
English language information: http://www.tulli.fi/en/index.jsp

business day of the month following the reporting period. If the due date falls on a
public holiday or a weekend, the due date is shifted to next working day.
Finnish customs publishes a calendar with the due dates for the monthly declarations:
http://tulli.fi/en/statistics/the-due-dates-for-submitting-statistical-declarations
The authorities will send a notification of the commencement of the obligation to
submit Intrastat data to a trader, along with instructions. In practice, the obligation to
provide information usually starts in the month following the notification and continues
without interruption.
The relevant thresholds in Finland are as follows:
Flow Threshold
Dispatches EUR 500,000
Arrivals EUR 550,000
52 Deloitte – GTC – Global Tax Center (Europe) – FINLAND

Manner of filing
Paper filing
Paper filing is not permitted.
Electronic filing
As from 1 May 2016, Intrastat declarations must be submitted electronically. The data
provider or the agent can choose the most suitable declaration method. Electronic
declarations can be submitted via direct message, web declarations using the Tyvi
service or through EDIFACT statistical messages. However, after 30 April 2017,
Intrastat declarations no longer may be submitted by email. Finnish Customs intends
to introduce an Intrastat Declaration Service to submit declarations; this service should
be available sometime during 2017.
A Katso ID is required for electronic Intrastat filing. The Katso ID can be obtained at:
https://yritys.tunnistus.fi.
A large amount of data for Intrastat purposes can be submitted via Tyvi service in CSV
or ASCII-format or by an EDIFACT-message.
If a trader discovers errors in data submitted on an Intrastat declaration, the errors

must be separately reported by using the correction function in the electronic service
or by using the correction form (No. 657s).
Nil declaration

Required fields
The following fields must be completed in Finnish Intrastat declarations:

Delivery term
Final destination
Country of origin X
Port/airport
CN8 code X X
Net mass (2) X X

Supplementary units type in
X X
some cases (3)
Invoice value X X
Statistical (4)

(2) Not required for CN codes with mandatory supplementary units
(3) If required, depending on a CN code
(4) Optional
Special cases
Return of goods
A return of goods must be reported under transaction code 21, 22, 23 or 24 when the
original arrival or dispatch was made using transaction code 11, 12, 13, 14 or 19. If the
original transaction was made with codes 30, 70, 80, 91 or 99, the return of goods
must be made using the same transaction code.

Where goods are returned from Finland to another EU member state, the Finnish
entity must report the transaction using code 21 in its dispatches declaration.

Transaction code 12 is used to report such transaction.
Minor credit notes or supplementary invoices relating to deliveries of goods generally

do not require a corrective declaration. Annual discounts or other long-term changes
should be reported in certain cases (e.g. when there is only one commodity code).
Corrections are not required where a credit note or other compensation covers the full
value of a consignment and no goods are actually returned and/or no compensating
goods are transferred.

Transaction code 12 is also used for the reporting of transfer of own goods.
Penalties
A penalty ranging from EUR 50 to EUR 3,500 can be imposed for late filing, failure to
submit a declaration or for submitting an incorrect Intrastat declaration.

France

In France, Intrastat and ESL declarations are consolidated in a single report, the
“Déclaration d’Echanges de Biens” (DEB), where the trade of goods is reported.
Services are reported in a separate declaration, the “Déclaration Européenne de
Services” (DES). While both incoming and outgoing transactions must be reported in
the DEB declaration, in the DES declaration, only outgoing transactions must be
reported.
DEB and DES declarations must be submitted to the Customs Authorities.

DEB and DES declarations must be submitted by the 10th business day of the month
following the month in which the transaction takes place (reference is made to the
French tax point rules). The Customs Authorities set a calendar of due dates for these
declarations, which can be found at: http://www.douane.gouv.fr/articles/a10902-
calendrier-du-depot-des-declarations-d-echanges-de-biens-deb-et-services-des.
DEB/DES thresholds
A DEB EUR 460,000 threshold applies to arrivals transactions. No threshold applies to
dispatches transactions, so that intra-community supplies of goods (and deemed intra-
community supplies) must be reported regardless of their amount.
The relevant thresholds in France are as follows:
Detailed EUR 460,000

Dispatches
Simplified EUR 0
Arrivals Detailed EUR 460,000
There is no threshold for the DES declaration, so all intra-community supplies of

services must be reported, regardless of their amount, when VAT is assessed by the
recipient (i.e. the reverse charge mechanism applies).
56 Deloitte – GTC – Global Tax Center (Europe) – FRANCE

Manner of filing
DEB paper declarations must be sent to the relevant office for data collection (“Centre
Interregional de Saisie des Données” or CISD) depending on the department where
the company is located. A table with contact details can be found at:
http://www.douane.gouv.fr/Portals/0/fichiers/information/publication-douane/pour-les-
professionnels/carte-des-centres-interregionaux-de-saisie-des-donnees-(cisd).pdf
DEB paper declarations submitted by EU taxable persons not established in France

must be sent to the following address:
Centre Interrégional de Saisie des Données de Lille

Port fluvial de Lille
10 place Leroux de Fauquement
59040 Lille
France
Electronic filing of DEB is mandatory where a trader has performed arrivals/dispatches

in an amount equal to or more than EUR 2.3 million (excluding VAT) during the
previous calendar year or as from the month in which the amount reaches the
threshold for the first time. E-filing for DES is mandatory in all cases.
E-filing of DEB / DES must be done via the following customs’ website:
https://pro.douane.gouv.fr/.
Traders must correct errors reported in previous DEB declarations before the end of
the sixth year following the date of the submitted declaration concerned in specific
cases (e.g. DEB declarations for 2017 must be corrected by 31 December 2023).
Traders must file corrective declarations in the following cases:
 The error concerns a dispatches declaration and at least one of the following
elements: fiscal value, regime code, VAT number of the customer;
 The error (i) leads to a positive or negative variation of more than EUR 8,000 of the
value; or (ii) concerns an element other than value where this value exceeds EUR
16,000.
Corrections can be made on via the website of the Customs authorities:

https://pro.douane.gouv.fr/.

Nil declaration
If there are no transactions to be reported for the period on a DEB, a trader can file a
nil DEB declaration (paper filing) or it can activate the option “mois sans déclaration”
on the French customs website (e-filing). A nil DES is not required.
Required fields
DEB
Required fields Dispatches Dispatches

Detailed Simplified
Line number X(1) X
Commodity code – CN8 code X -
Member state of dispatch X -
Value X(1) X
Regime code X X(2)
Net mass X -
Supplementary units X -
Nature of transaction (3) X -
Mode of transport X -
Department X -
Country of origin - -
VAT number customer X(1) (4) X

Required fields Arrival
Detailed
Line number X
Commodity code – CN8 code X
Member state of arrival X
Value X
Regime code X
Net mass X
Supplementary units X
Nature of transaction (3) X
Mode of transport X
Department of origin X
Country of origin X
VAT number customer -
(1) In the case of codes 25, 26 and 31, only these sections must be filled in even if
the threshold of EUR 460,000 is reached
(2) Dispatches falling under code 29 do not have to be declared
(3) The nature of transaction is determined based on two different digits
(4) Except for code 29
Shipments to/from Monaco must be declared. Traders must use code “99” as the code
of the “department”.

Dispatch regime codes:
Regime
Nature of dispatches
code
21 Exempt EU deliveries
25 Commercial regularization leading to a reduction of value (rebate,

etc.)
26 Commercial regularization leading to an increase of value
29 Other deliveries (that have not been included in line 06 of the VAT
return)
31 Re-invoicing in the framework of a triangular transaction

Invoicing of goods to a customer established in another EU member
state, the goods being used for the provision of services in France
Only credit notes concerning EU deliveries from France must be reported under code
25, with other limited information.
Arrivals regime codes:
Regime
code Nature of arrivals
11 Intra-EU acquisitions of goods taxable in France (amounts reported

in line 03 of the VAT return)
19 Other arrivals (for tolling work, following tolling work or purchases
benefiting from the VAT-free purchase quota, etc.)

The following codes must be used:
Pyrénées-
01 Ain 32 Gers 64
Atlantiques
02 Aisne 33 Gironde 65 Hautes-Pyrénées
Pyrénées-
03 Allier 34 Hérault 66
Orientales
Alpes-de-Haute-
04 35 Ille-et-Vilaine 67 Bas-Rhin
Provence
05 Hautes-Alpes 36 Indre 68 Haut-Rhin
06 Alpes-Maritimes 37 Indre-et-Loire 69 Rhône
07 Ardèche 38 Isère 70 Haute-Saône
08 Ardennes 39 Jura 71 Saône-et-Loire
09 Ariège 40 Landes 72 Sarthe
10 Aube 41 Loir-et-Cher 73 Savoie
11 Aude 42 Loire 74 Haute-Savoie
12 Aveyron 43 Haute-Loire 75 Paris
13 Bouches-du-Rhône 44 Loire-Atlantique 76 Seine-Maritime
14 Calvados 45 Loiret 77 Seine-et-Marne
15 Cantal 46 Lot 78 Yvelines
16 Charente 47 Lot-et-Garonne 79 Deux-Sèvres
17 Charente-Maritime 48 Lozère 80 Somme
18 Cher 49 Maine-et-Loire 81 Tarn
19 Corrèze 50 Manche 82 Tarn-et-Garonne
2ª Corse-du-Sud 51 Marne 83 Var
2B Haute-Corse 52 Haute-Marne 84 Vaucluse

21 Côte-d'Or 53 Mayenne 85 Vendée
22 Côtes-d'Armor 54 Meurthe-et-Moselle 86 Vienne
23 Creuse 55 Meuse 87 Haute-Vienne
24 Dordogne 56 Morbihan 88 Vosges
25 Doubs 57 Moselle 89 Yonne
Territoire de
26 Drôme 58 Nièvre 90
Belfort
27 Eure 59 Nord 91 Essonne
28 Eure-et-Loir 60 Oise 92 Hauts-de-Seine
29 Finistère 61 Orne 93 Seine-Saint-Denis
30 Gard 62 Pas-de-Calais 94 Val-de-Marne
31 Haute-Garonne 63 Puy-de-Dôme 95 Val-d'Oise
DES
For a DES declaration, only a VAT number of a customer and the taxable basis of the
transaction must be reported.
Special cases
Return of goods
A return of goods generally must be mentioned in the DEB declaration, with the code
depending on the circumstances. However, a return of goods made during the month
the same goods are dispatched need not be reported.

Sales of goods on consignment exist when a supplier sends goods to its customer but
delays the transfer of ownership until a resale of the goods.
 Incoming transactions: The arrivals declaration must be submitted within three

months, using code 11 (code 12 is used for the nature of transaction).
 Outgoing transactions: The dispatches declaration must be submitted using code

21 when the goods are sent from France to another EU member state. The value is
the value on the pro forma invoice issued for the transfer of goods. The VAT
number of the customer also must be mentioned.

Only credit notes concerning EU deliveries from France must be reported using code
25.

This is a transfer by a taxable person, or on its behalf, of its own goods for the needs
of its business in another EU member state. Code 11 is used for an incoming transfer
and code 21 is used for an outgoing transfer.
Penalties
A penalty of EUR 750 will be imposed for the late filing of a DEB / DES declaration.
The penalty will be increased to EUR 1,500 if the declaration is not submitted within 30
days from a first notice. In the case of missing or incorrect data, the penalty is EUR 15
up to a maximum of EUR 1,500.
The tax authorities usually try to reconcile DEB / DES declarations and VAT
declarations to determine whether EU transactions are correctly declared.

Germany

German Intrastat declarations must be submitted to the Statistics Office, whose
contact details are as follows:
Statistisches Bundesamt
Aussenhandel
65180 Wiesbaden
Germany
Tel: + 49 611 75 2953
Fax: + 49 611 75 3934
Website: http://www.destatis.de/jetspeed/portal/cms/

weekend or a public holiday the date is shifted to next working day.
A trader becomes liable to file Intrastat declarations if the relevant threshold is
exceeded. If a trader exceeds a threshold of EUR 46 million relating to dispatches or a
threshold of EUR 38 million relating to arrivals, a statistical value must be reported for
certain transactions.
If a trader exceeds a relevant threshold during a year, it must start filing Intrastat
declarations as from the month in which the threshold was exceeded. However, a
declaration is not required if the trader’s dispatches/arrivals did not reach or exceed
the threshold of EUR 500,000/EUR 800,000 in the preceding year.
The relevant thresholds in Germany are as follows:
Dispatches Simplified EUR 500,000
Arrivals Simplified EUR 800,000
64 Deloitte – GTC – Global Tax Center (Europe) – GERMANY

Manner of filing
Electronic filing
Intrastat declarations generally must be submitted via one of the electronic formats
accepted by the Statistics Office:
 Web form: IDEV: https://www-idev.destatis.de/idev/.

A username and password are required. A trader can register online by following
specific instructions. Once the tax authorities verify the registration, the trader will
receive an initial password and login at the address linked with the trader’s VAT
number. The first Intrastat declaration can be submitted using this password. The
trader subsequently will receive a final password.
 Web form: eSTATISTIK.core (Common Online Rawdata Entry):

https://core.estatistik.de/core/
 Separate upload via software: IDES
Paper filing
Intrastat declarations may be submitted on paper only if it is not possible to submit the
declaration electronically. A written application for paper-based filing must be
submitted and approved.
Acquisitions or arrivals from other EU member states must be declared on form

“Vordruck N – Eingang”. Form “Vordruck N – Versendung” is used to declare supplies
or dispatches to other member states.
Intrastat declarations that contain errors must be corrected if they refer to a current or
preceding calendar year. Only information that was substantially incorrect at the time
the declaration was submitted must be corrected, namely:
 Data in box 18 (Invoiced amount) and box 19 (Statistical value) must be amended
if the correction results in a change of the original value of more than EUR 5,000;
 Data in box 16 (Net mass) and box 17 (Supplementary unit) must be amended if
the correction resulted in a change of the original quantity of more than 10%;
 Data in the other boxes must be corrected if the invoiced amount (box 18) or the
statistical value (box 19) of the item exceeded EUR 5,000.
Declarations submitted via the web-based IDEV may be corrected by amending the
original declaration, although it also is possible to delete the original declaration and
submit a new declaration with the correct figures.

Where the IDES software requires that a complete new file be created for uploading,
the German Federal Statistical Office (DESTATIS) must be contacted. The Statistics
Office will delete the reported data for the period. If only an incoming or outgoing side
must be corrected, only that part of the declaration will be deleted. The Statistics
Office will request an immediate upload of the correct data to fill the gaps. If the
Intrastat declaration was submitted on paper, corrections must be submitted in the
form of a copy of the submitted declaration and clearly labelled a corrective
declaration. All changes must be clearly marked.
Nil declaration
If no intra-EU transactions took place during a specific period, Intrastat declarations
generally do not have to be submitted. However, the trader must notify the statistical
office if the IDES software is used.
Required fields
There is only one type of Intrastat declaration in Germany, regardless of how the
declaration is submitted:
Description of goods X X
Region of dispatch/arrival X X
Delivery term
Final destination X X
CN8 code X X
Net mass X X
Invoice value X X
Statistical value (2) X X
VAT number customer/supplier (3) X

(2) If a trader exceeds a threshold of EUR 46,000,000 relating to dispatches or a threshold
of EUR 36,000,000 relating to arrivals, the Intrastat declaration must include a
declaration of the statistical value
(3) Completion not mandatory

The following codes must be used to report the German region of dispatch/arrival:
Code Region Code Region
01 Schleswig-Holstein 09 Bayern (Bavaria)
02 Hamburg 10 Saarland
03 Niedersachsen (Lower Saxony) 11 Berlin
04 Bremen 12 Brandenburg
Meklenburg-Vorpommern
Nordrhein-Westfalen (Northrhine-
05 13 (Mecklenburg-Western-
Westphalia)
Pomerania)
06 Hessen 14 Sachsen (Saxony)
Rheinland-Pfalz (Rhineland-
07 15 Sachsen-Anhalt (Saxony-Anhalt)
Palatinate)
08 Baden-Württemberg 16 Thüringen (Thuringia)
Special cases
Return of goods
A return of goods is reported in the opposite flow by selecting code “21 - Rücksendung
von Waren” as the “nature of transaction B” in box 10 (Type of transaction). The
credited amount must be mentioned in box 19 (Statistical value); box 18 (Invoiced
amount) is left blank.

Transactions carried out on a commission basis (including consignment stock) must
be reported by using code “12 – Ansichts- oder Probesendungen, Sendungen mit
Rückgaberecht und Kommissionsgeschäfte (einschließlich Konsignationslager)” in box
10.

Only data that was objectively incorrect at the time the original declaration was
submitted must be rectified. Changes that took place later (e.g. due to contractual
changes, cash or volume discounts at the end of a year) are not reported.

No specific code is required on the Intrastat declaration for a transfer of own goods.
Therefore, there is no separate reporting for intra-EU transfers in these cases, i.e.
transfers of own goods are reported the same as other intra-EU dispatches.
Penalties
Administrative penalties may be imposed for late filing or failure to file Intrastat
declarations.

Greece

Greek Intrastat declarations are submitted to the Hellenic Statistical Authority
(ELSTAT), whose contact details are as follows:
Hellenic Statistical Authority

Piraeus 46 & Eponiton
GR-185 10 Piraeus
Greece
Tel: +30 213 135 2000
Website: https://eurostat.statistics.gr/default_en

Intrastat declarations must be submitted on a monthly basis, with the due date being
the last day of the month following the reporting period. However, in practice, the last
business day of the month following the end of the relevant tax period is considered a
due date so that the deadline coincides with the deadline for the related VAT return. If
the due date falls on a weekend or a public holiday the due date is shifted to next
working day.
A trader becomes liable to file Intrastat declarations if the relevant threshold is
exceeded. If a trader exceeds the threshold during the year, it must start filing Intrastat
declarations in the month in which the threshold was reached or exceeded. A trader is
relieved from the obligation if the dispatches/arrivals did not reach or exceed the
threshold value in the preceding year.
The relevant thresholds in Greece are as follows:
Flow Threshold
69 Deloitte – GTC – Global Tax Center (Europe) – GREECE

Manner of filing
Intrastat declarations must be submitted electronically via the following website:
https://eurostat.statistics.gr/login_en
Corrective Intrastat declarations must include the necessary corrections and do not
differ from regular Intrastat declarations. Corrective declarations must be submitted
electronically, except for those relating to previous years, which must be submitted on
paper.
Nil declaration
Required fields
The following fields must be completed in the Greek Intrastat declarations:
Delivery term
Final destination
Country of origin
Port/airport
CN8 code X X
Net mass X X

Invoice value X X

(1) The description of goods is requested when using paper format
(3) The supplementary units are not required for all CN8 codes
Special cases
Return of goods
If a purchaser returns goods to a supplier, the treatment of the transaction depends on
when the goods are returned:
 If goods are returned in a tax period other than that in which the acquisition
took place (i.e. an original arrivals declaration was submitted in a previous
period), a dispatches declaration must be submitted. The trader must
complete (along with the other codes) the nature of transaction field with code
21 (i.e. return of goods) and submit the declaration within the tax period of
issuance of the relevant tax document.
 If goods are returned in the same tax period as the acquisition, an original
arrivals declaration is submitted with the final information relating to the
acquisition (i.e. quantity and value of the goods, decreased by the amount and
value of the returned goods); a corrective declaration is not required.
For the seller whose goods are returned, the treatment is the opposite. The “arrivals”
declaration must be submitted with the nature of transaction field completed, with box
21 (i.e. return of goods).

A dispatches declaration for the sale of goods on consignment must be submitted in
the tax period in which the delivery notes are issued. Together with other fields, the
following fields must be completed:
 Nature of transaction field: Code 12 (i.e. dispatches of goods for testing or

dispatches of samples, dispatches of goods on consignment or goods sold using
an intermediary or a commission agent).
 Invoice value field: The invoiced value should be stated. If only a delivery note is
issued without any value mentioned, “1” is inserted in a value field.
 Statistical value: The field is completed using the invoice value, taking into account
insurance and transport costs. If there is no invoice, an estimated value is used,
increased by insurance and transport costs.

When a credit note is issued for any reason (e.g. a price discount without a return of
goods), an Intrastat declaration is not required so there will not be a direct
reconciliation between the amounts in the Intrastat declaration and the VAT return.
In practice, the authorities have asked traders to submit amending declarations for
credit notes that grant price discounts in order to depict the final value (based on the
discount).
When a credit note correcting a value or quantity mentioned on an original invoice is

issued, a corrective Intrastat declaration must be submitted with all fields in the
original declaration completed and all information corrected.

When a trader transfers its own goods (e.g. for repair in another EU member state),
it must submit a dispatches declaration with the following completed:
 The nature of transaction with code 61 (i.e. Repair with commission);

 The invoice value with value “1”;
 The statistical value with the value of the goods (i.e. a real value of the
goods at the time of a transaction). When the goods are returned after being
repaired, the trader that sent the goods files an arrivals declaration
completing the following:
o The nature of transaction using code 62 (i.e. Repair with
commission);
o The invoice value with the value of the repairs; and
o The statistical value with the original value of the goods increased
by the value of the repairs.
The recipient of the goods (i.e. the repairer) submits an Intrastat declaration in an
opposite flow.
Penalties
An administrative penalty of EUR 102.40 may be imposed for failure to file an Intrastat
declaration or for late filing.

Hungary

Hungarian Intrastat declarations must be submitted to the Central Statistical Office,
Központi Statisztikai Hivatal Intrastat

1428, Budapest, Pf. 12.
Hungary
Tel: +36 1 880 8950
Email: info@intrastatksh.hu
Website: https://intrastat.ksh.gov.hu/web/start.do

day of the month following the reporting period. If the deadline falls on a weekend or
bank holiday, the due date is the next business day.
If the relevant threshold is exceeded in a 12-month period, the Central Statistical
Office will notify the trader that it is required to submit Intrastat declarations. Following
receipt of the notification letter, the trader must complete a registration form that can
be downloaded from the Internet:
http://www.ksh.hu/docs/adatgyujtesek/intrastat/adatlap_2017.xls (English):
https://www.ksh.hu/intrastat_registration_form
73 Deloitte – GTC – Global Tax Center (Europe) – HUNGARY

The relevant thresholds in Hungary are as follows:
Detailed HUF 14 billion

Dispatches
Simplified HUF 100 million
Detailed HUF 5 billion

Arrivals
Simplified HUF 170 million
Manner of filing
Intrastat declarations must be submitted electronically. The software can be found at:
https://intrastat.ksh.gov.hu/web/start.do?index=true. A username and password are
required (these are sent with the notification letter).
If a previously submitted Intrastat declaration contains errors, a corrective declaration
must be submitted.
Nil declaration
Required fields
The following fields must be completed in Hungarian Intrastat declarations:
Dispatches Arrivals
Required fields
Description of goods (1) X X X X
Delivery term X X
Final destination
Port/airport
CN8 code X X X X

Net mass (3) X X X X
Invoice value (HUF) X X X X
Statistical value (HUF) X X
(1) The description is requested if VAT declarations are submitted on paper

(3) Only in case of CN codes for which no mandatory supplementary unit is required
(4) Only in case of CN codes for which mandatory supplementary unit is required
Special cases
Returned goods and goods for replacement

Returned goods originally reported in an Intrastat declaration under transaction codes
11-19 and replacement goods (provided free of charge) must be reported (under
codes 21, 22 and 23) according to the movement flow. A return of goods must be
declared on the originally declared value and the replacements must be declared
referring to their own value.
If a trader is required to supply information only for one flow, the returned goods and
replacement goods should be reported only for that flow.
Goods dispatched for processing with transactions code 41 and 42 and returned
unchanged must be reported using transaction code 59 in the corresponding flow, with
the original (material) value and CN code.
Returned and replaced goods originally reported with a transaction code starting with
3, 7, 8 and 9 must be reported with the same code in the reverse flow.
However, where a trader is reporting goods dispatched or received for processing

(transaction codes: 41 and 42 for dispatch, 51 and 52 for arrival). That is, if the
transfer of goods for processing is reported in one direction, the flow of goods for the
other direction also must be reported, regardless of whether the thresholds for that
direction are exceeded.

Goods on consignment
The consignee takes over the goods from a Hungarian producer to sell them abroad or
from a foreign producer to sell in Hungary. The consignee sells the goods in its own
name but on the account of the consignor. Intrastat declarations must be submitted by
the consignee on an estimated value at the time of the physical movement of the
goods between the EU member states. Goods on consignment must be reported
under code 12.

An Intrastat declaration is not required if a credit note is issued due to a price
reduction or a bonus.
In the case of credit notes to correct an invoice:
 If the trader has not submitted a declaration, only the corrected data must be
sent; and
 If the credit note concerns a previously submitted declaration, it must be
reported as a modification (if the change in value is more than HUF 100,000).
Transfers of own goods

A transfer of own goods must be reported as follows:
 Indirect re-export if the arrived goods are dispatched outside of Hungary
(including processing), which must be reported under transaction code 17;
 Purchase of goods if the arrived goods are sold within Hungary or sold to a
non-Hungarian VAT trader, which must be reported under transaction code
11;
 Sale of goods if a trader of another country purchases goods using a
Hungarian VAT number from a Hungarian trader and dispatches the goods to
another EU member state, which must be reported under transaction code 11;
and
 Processing subject to general rules.
Penalties
A penalty of up to HUF 2 million may be imposed for failure to submit Intrastat
declarations (per declaration).

Ireland

Irish Intrastat declarations are submitted to the VIMA office, whose contact details are
as follows:
VIMA Office, Government Offices

Millenium Centre,
Dundalk, Co. Louth.
Ireland
Tel.: +042 935 3300
Email: intrastatinfo@revenue.ie
Website: www.revenue.ie

Intrastat declarations must be submitted monthly before the 23rd day of the calendar
month immediately following the end of the month to which the declaration relates. If
the due date falls on a weekend or bank holiday, the deadline is the last business day
of the previous week, i.e. Friday.
Traders become liable to submit Intrastat declarations if the relevant threshold is
exceeded. If a trader exceeds the threshold during the year, an Intrastat declaration
must be submitted in the following period.
The relevant thresholds in Ireland are as follows:
Flow Threshold
Manner of filing
Intrastat declarations must be submitted electronically via the ROS system.
Registration for ROS and passwords are required. The submission of paper
declarations is possible provided approval is obtained from the Irish Revenue (which
can be difficult to obtain).
77 Deloitte – GTC – Global Tax Center (Europe) – IRELAND

Where a trader discovers that it has understated or overstated the value of a
transaction by 5% or more, it must notify the VIMA office in writing.
Nil declaration
Required fields
The following fields must be completed in Irish Intrastat declarations:
Member state arrival/dispatch X X
Delivery term (1) X X
Final destination
Country of origin X
Mode of transport (1) X X
Port/airport
CN8 code X X
Net mass X X
Invoice value X X
Statistical value (1) X X
(1) Some fields only need to be completed when certain conditions are fulfilled/thresholds
exceeded

Special cases
Return of goods
Where goods are returned to an Irish intra-community supplier or an Irish intra-
community acquirer returns goods to a supplier in another EU member state, the
movement must be recorded as arrivals or dispatches on the Intrastat return, along
with the appropriate transaction code, in circumstances where the Irish trader has an
obligation to file such declaration.

The Irish tax authorities have verbally confirmed that the sale of goods on
consignment is recorded on the Intrastat declaration once a physical movement of
goods has occurred and recorded at their book value. However, the nature of
transaction code may change.

Credit notes for price discounts are not recorded on Intrastat declarations, unless the
credit note means the trader has overstated the value of the Intrastat by 5% or more.

A transfer of own goods must be reported on Intrastat declarations.
Penalties
Failure to comply with the Intrastat rules may result in a penalty of EUR 1,265. If the
violation continues, an additional fine of EUR 60 may be imposed for each day the
failure continues. Directors, managers, secretary, or similar officer of a corporation
may be prosecuted in certain circumstances.

Italy

Intrastat declarations in Italy are used both for statistical and fiscal purposes (Intrastat
and ESLs); the declaration must include the VAT numbers of customers/suppliers.
Intrastat declarations are submitted (electronically) to the customs authorities.

Intrastat declarations must be submitted monthly, although quarterly reporting is
allowed if intra-EU transactions carried out in the past four quarters did not exceed
EUR 50,000 in relation to each type of supply (goods or services). In the case of
quarterly filing, if the EUR 50,000 threshold is exceeded in a particular quarter, the
filing obligation becomes monthly as from the month following the month in which the
threshold is exceeded.
Traders submitting quarterly Intrastat declarations do not have to complete the

statistical section of the (goods) declaration.
Information regarding statistical values, conditions of delivery and modes of transport

are required only if the annual threshold of EUR 20 million is exceeded.
Intrastat declarations in Italy must be submitted by the 25th day of the month following
the reporting period. If the due date falls on a weekend or bank holiday, the due date
is the next business day.
There are no thresholds for submitting Intrastat declarations in Italy. A declaration
must be submitted as from the first taxable transaction.
80 Deloitte – GTC – Global Tax Center (Europe) – ITALY

Manner of filing
Intrastat declarations must be submitted electronically through Servizio Telematico
Doganale or Entratel (or Fisconline). A user name and password are required to
submit a declaration via Servizio Telematico Doganale (which are different from the
user name/password used for the filing of VAT returns); a request for a password must
be made on the customs authorities’ website. Once the trader receives a temporary
password, it can apply for a permanent password, which must be physically collected
from the tax authorities.
The digital signature must be renewed every three years.
Link for e-filing:
https://telematico.agenziadogane.it/TelematicoFunzioniDiAccessoWEB/FunzioniDiAcc
essoServlet?UC=10&SC=1&ST=1
The following forms are applicable depending on the type of transaction reported:
 Mod. INTRA1: This form is used to report intra-EU supplies of goods (Intra1Bis)
and services (Intra1Quater). Adjustments on intra-EU supplies of goods must be
reported in annex Intra1Ter and adjustments on intra-EU supplies of services must
be reported using form Intra1quinquies.
 Mod. INTRA2: This form is used to report intra-community purchases of goods
(Intra2Bis) and services (Intra2Quater). Adjustments on intra-EU purchases of
goods must be reported in annex Intra2Ter and adjustments on intra-EU purchases
of services in annex Intra2quinquies.
Forms Intra-1ter and 2ter for goods and forms Intra-1quinquies and 2quinquies for
services are used only when a trader has to amend the information in a previously
submitted declaration, either because the value of the supply has increased or
reduced or due to an error or omission in a previous declaration.
Intra ter cannot be used to correct declarations relating to previous periods and/or
indicating transactions with other parties than the ones previously mentioned.
Nil declaration
Intrastat declarations are not required if there are no transactions to report for the
relevant period.

Required fields
The following fields must be completed in Italian Intrastat declarations:


Province/district of
X X
dispatch/arrival
Delivery term X X
Final destination
Country of origin X
Port/airport
CN8 code (TARIC code) X X
Net mass X X
Invoice value in euro X X
Invoice value in foreign currency X
VAT number customer/supplier X X
For purposes of reporting intra-EU services carried out and received by Italian
established entities, only the following information is required: the VAT ID numbers of
the customer/supplier; the total value of the transaction; the code identifying the type
of services rendered or received; and the country of payment.

The following fields must be completed in Italian Intrastat declarations:
Rendered Received
Required fields
services services
Invoice value in euro X X
Invoice value in foreign currency X
Invoice reference (number) (1) X X
Invoice reference (date) (1) X X
Service code X X
Method of supply (1) X X
Method of payment (1) X X
Country of payment X X
(1) As from 2015, this information is no longer mandatory, but can be reported
Special cases
Credit notes
Credit notes for previous periods must be reported in a separate declaration. Credit
notes relating to sales/purchases in the same period can be offset.

According to a consignment stock agreement, the Italian supplier dispatches the
goods at the premises of a client in another EU member state (or to a third party). The
supplier retains ownership of the goods until the purchaser withdraws the goods from
the warehouse. The Italian supplier then issues an invoice for a supply and submits
the Intra-1bis declaration.
Return of goods
When intra-EU goods are returned (e.g. because the wrong goods were sent or they
were defective), their movement should be recorded for Intrastat purposes. The return
of goods to the Italian supplier should be recorded by this trader on form Intra-1ter,
and form Intra2ter is used when an Italian client returns goods to a supplier in another
EU member state.

When an EU company introduces goods in Italy for purposes of carrying out its own
activity (deemed intra-EU purchases), Intrastat declarations must be submitted based
on the invoice date. The same applies for deemed intra-EU sales of goods.
Penalties
Penalties for submitting incorrect Intrastat declarations range from EUR 500 to EUR
1,000 per declaration for the fiscal relevant data and from EUR 516 to EUR 5,146 for
statistical data. The penalty for incorrect or missing statistical data is applicable only to
traders that have carried out in the relevant period dispatches and arrivals for an
amount equal or more than EUR 750,000 and is imposed only once for each Intrastat
declaration (regardless of the number of missing or incorrect transactions). The
amounts are reduced by 50% if a trader, following a specific request by the tax office
and within 30 days, provides the tax office with the omitted declaration.
Traders can benefit from reduced penalties if they voluntarily address noncompliance
with the Intrastat rules, but only penalties applicable for fiscal purposes can be
reduced, not those imposed for irregularities in the statistical declaration).

Latvia

Latvian Intrastat declarations must be submitted to the Intrastat Authorities (Central
Statistics Bureau (CSB)), whose contact details are as follows:
Lāčplēša ielā 1,
Rīgā, LV-1301
Tel: +371 67 36 6626
Fax: +371 6736 6689
Email: csb@csb.gov.lv
Web site: www.csb.gov.lv

Intrastat declarations must be submitted on a monthly basis and are due on the 10th of
the month following the reporting period. If the due date falls on a weekend or public
holiday, the due date is the next business day.
Intrastat declarations must be submitted once the relevant reporting thresholds are
exceeded. A trader must start submitting Intrastat declarations in the month in which
the threshold was reached or exceeded, and is relieved from the obligation if the
dispatches/arrivals did not reach or exceed the threshold value in the preceding year.
The relevant thresholds in Latvia are as follows:

Dispatches

Arrivals
85 Deloitte – GTC – Global Tax Center (Europe) – LATVIA

Manner of filing
Paper filing
Intrastat declarations may be sent in hard copy via regular mail or fax using forms “1A”
for detailed arrivals, “1B” for simplified arrivals, “2A” for detailed dispatches and “2B” for
simplified dispatches. The declarations should be sent to the above address.
Electronic filing
Traders also may submit Intrastat declarations electronically, via Elektroniskā datu
vākšanas sistēma (EDV) (https://e.csb.gov.lv), but must first request access codes from
the CSB.
A trader has two options when submitting a corrective declaration:
 Send a letter to the CSB containing details on the trader, the relevant period
and information regarding all changes that need to be made to the declaration;
or
 Submit a corrected Intrastat declaration to the CSB (electronically or on paper).
Nil declaration
Required fields
The following fields must be completed in Latvian Intrastat declarations:
Dispatches Arrivals
Required fields
Delivery term X X
CN8 code (TARIC code) X X X X

(1) Description is requested when using the paper format

Special cases
Return of goods
The code for a return of goods is 21 and 22 for exchange of goods. The value shown
on the returns is the invoice value for the returned/exchanged goods. If the trader only
is required to submit an arrival or a dispatch return, only the receipt or shipment of the
returned goods should be shown in the declaration. In other words, a return of goods
is included in the declaration only if the company is required to submit the relevant
declaration.

Code 12 should be used for reporting such transaction.

Credit notes are not reported in the Intrastat declaration.

This transaction should be reported in the same way as regular dispatches or arrivals,
i.e. code 11 is used. The codes and information for specific cases can be found at:
https://eparskats.csb.gov.lv/HelpDesk/UI/Page.aspx?pid=71
Penalties
A warning may be given or an administrative fine of up to EUR 700 imposed for failure
to submit statistical data.

Lithuania

Lithuanian Intrastat declarations must be submitted to the Statistics Analysis Division
of Customs Department under the Ministry of Finance, whose contact details are as
follows:
Vilnius Territorial Customs Office

Naujoji Riovoniu st. 3
LT-03153 Vilnius
Lithuania
Kaunas Territorial Customs Office

Jovaru st. 3
LT-45700 Kaunas
Lithuania
Klaipeda Territorial Customs Office

S. Neries st. 4
LT-92228 Klaipeda
Lithuania
Website: www.stat.gov.lt
www.cust.lt
http://osp.stat.gov.lt/en/intrastatas
https://intrastat.cust.lt/intr/app
The relevant territorial customs office is based on the place where the trader is
registered.

business day of the month following the reporting period. The due dates for 2017 can
be found at http://www.cust.lt/web/guest/467#en
If the due date falls on a weekend or a public holiday, then the due date will be the
next working day.
88 Deloitte – GTC – Global Tax Center (Europe) – LITHUANIA

A trader must submit Intrastat declarations if the value of the dispatches/arrivals during
the previous calendar year exceeded the threshold applicable in the current year;
otherwise, a declaration is not required. However, even if a trader did not exceed the
relevant threshold in the previous year, a filing obligation may arise if the aggregate
value of the dispatched/arrived goods in the course of the year exceeds the threshold.
A trader must submit Intrastat declarations as from the month in which the threshold
was exceeded.
The relevant thresholds in Lithuania are as follows:
Flow Type of report Threshold

Dispatches

Arrivals
Manner of filing
Paper filing
Intrastat declarations may be submitted in paper format by mailing the declaration to
the relevant address or by submitting them directly to the authorities at the place of
submission. Paper declarations may be submitted only if there are fewer than 21 lines
in the declaration. The declarations (UPS-01 and UPS-02) can be downloaded from
http://osp.stat.gov.lt/en/intrastato-ataskaitos.
Electronic filing
Intrastat declarations can be submitted electronically via https://intrastat.cust.lt.
However, the trader must first register. A registration request can be submitted on
paper or electronically (the electronic request form can be obtained at:
https://intrastat.cust.lt/intr/app?component=normalLink&page=Home&service=direct&s
ession=T&sp=SRegistration&tap_jsc_ts=1424760836965).

If the request is submitted on paper, it must contain information described in an order
of the director general of the Customs Department under the Ministry of Finance. The
order can be found at https://e-
tar.lt/acc/legalAct.html?documentId=83e493b0f67511e58a059f41f96fc264&lang=lt.
If the registration request is submitted electronically, additional documents must be

submitted within three days following submission and a special agreement must be
signed with the customs authorities.
Corrections to a previously submitted Intrastat declaration are made by completing a
new declaration (UPS-01 and/or UPS-02). The corrective declaration should contain
information only about goods for which the data is being amended, that is newly
added or be removed from the original declaration. Corrections to a declaration may
be made for the current and the previous calendar year.
Traders are required to submit a corrective Intrastat declaration if:
 The correction relates to the net weight and/or quantity and/or invoice value and
statistical value and the extent of the inaccuracy exceeds 5% of the amount
declared in the original declaration.
 The value of the goods changes due to commercial discounts or other reasons and
it is possible to correct the data.
Nil declaration

Required fields
The following fields must be completed in Lithuanian Intrastat declarations:
Dispatches Arrivals
Required fields
Description of goods X X X X
Member state of
X X X X
arrival/dispatch
County (if the country of origin
X X
is Lithuania)
Type of transaction (e.g.
acquisition/sale, return of X X X X
goods) (1)
CN8 code X X X X
Net mass X X X X
Supplementary units type X X X X
(1) The type of transaction code has two digits

The following codes should be used for reporting the counties:
Region Code
Alytus county A
Kaunas county K
Klaipeda county L
Marijampole county M
Panevezys county P
Siauliai county S
Taurage county J
Telsiai county T
Utena county U
Vilnius county V
When the country of origin of the goods is Lithuania, the county must be indicated on
the Intrastat declaration UPS-01 (dispatches); otherwise, this field is left blank.
A special code regarding the mode of transport must be indicated:
 1 – sea transport;
 2 – rail transport;
 3 – road transport;
 4 – air transport;
 5 – postal consignment;
 7 – stationary transport;
 8 – inland water transport; and
 9 – automotive means of transport.
The net mass (i.e. the weight of the commodity in kilos (weights of package not
included)) must be indicated. If the weight is less than one kilo, the exact weight must
be indicated; otherwise, it should be rounded to the whole number.
Supplementary units type must be indicated by a three-letter code from the list of
units, that are used for declaration of goods by Lithuanian customs and which can be
found at:
http://www.cust.lt/mport/failai/verslui/prekyba_su_es/klasifikatoriai/mat_vienetai.pdf. If
there is no corresponding code, this field and the “supplementary units” field must be
left empty.
The type of transaction is indicated by two-digit codes.

The list of codes can be found at:
http://www.cust.lt/mport/failai/verslui/prekyba_su_es/klasifikatoriai/list_of_transaction2
010.pdf#en.
Special cases
Return of goods
When goods are acquired/sold and returned in the same month, the difference
between the acquired/sold and returned goods must be reported in the Intrastat
declaration. When acquired goods are returned in a period other than the period in
which they were acquired, the return must be reported in the Intrastat declaration for
dispatches.
Accordingly, when sold goods are returned to the trader in another month, they must
be reported in the Intrastat declaration for arrivals. If a trader is not required to submit
Intrastat declarations, it need not declare the return of goods for Intrastat purposes. A
corrective Intrastat declaration is not required if the correction relates only to the net
weight, quantity and/or invoice value and statistical value and the inaccuracy does not
exceed 5% of the amount declared in the original Intrastat declaration.
Negative amounts are not reported in the Intrastat declaration.

The sale of goods on consignment must be reported when the goods are physically
transferred to another EU member state. Sales should be reported under transaction
code “12”.

If a credit note is received during the same month the original invoice was issued, the
difference between the original invoice and the credit invoice should be reported in an
Intrastat declaration. If the credit note is received in a subsequent period, a corrective
Intrastat report containing only the amended information must be submitted. A
corrective Intrastat declaration is not required if the value of goods changes due to
commercial discounts or other reasons and it is impossible to correct the data.

Transfers of own goods must be reported in the Intrastat declaration. A transfer of
goods for business purposes which is treated as a supply of goods should be reported
as a normal supply/acquisition.

Minor amounts
Traders must report the exact net weight up to one kilogram. A net weight exceeding
one kilogram can be rounded up to whole numbers. Where electricity is declared in an
Intrastat declaration, the net weight should be indicated as being equal to “0.001”.
Penalties
A penalty ranging between EUR 150 - EUR 300 may be imposed for a first time
violation (i.e. failure to submit an Intrastat declaration or submitting it late), and a
penalty of EUR 800 - EUR 1,800 may be imposed for a second and following offense.

Luxembourg

Luxembourg Intrastat declarations must be submitted to the Intrastat Authorities,
STATEC
Service Intrastat
B.P. 304
L-2013 Luxembourg
Tel: (+352) 247-84219
Fax: (+352) 46 42 89
Website: http://www.statec.public.lu/

Intrastat declarations must be submitted by the 16th business day of the month
following the reporting period. If the due date falls on a public holiday, Saturday or
Sunday, then the due date will be the previous working dayAccess to Intrastat
declarations is provided on the Department of Statistics website:
http://www.statistiques.public.lu/fr/enquetes/espace-
entreprises/intrastat/formulaires/index.html
A trader becomes liable to file Intrastat declarations if one of the relevant thresholds is
exceeded.
If a trader exceeds the threshold during the year, it must start submitting Intrastat
declarations in the month in which the threshold was reached or exceeded. The trader
must ask STATEC to be relieved from its obligation (by mail or email) if the dispatches
and/or arrivals did not reach or exceed the threshold value in the preceding year. A
trader should start submitting Intrastat declarations spontaneously unless the
authorities decide otherwise.
95 Deloitte – GTC – Global Tax Center (Europe) – LUXEMBOURG

The relevant thresholds in Luxembourg are as follows:
Flow Type of declaration Thresholds
Extended EUR 8 million
Dispatches Detailed EUR 375,000
Extended EUR 4 million
Manner of filing
Paper filing (only for simplified declaration)

Intrastat declarations can be printed from the website (w.w.w.statect.lu), then
physically delivered to the following address
STATEC
Service Intrastat
Boîte postale 304
L-2013 Luxembourg
Fax: 46 42 89
(ii) or by email for declarations in a format such as XML, Excel, Pdf or JPG at info-
intrastat@statec.etat.lu:
Electronic filing (mandatory for extended and detailed

declarations)
Electronically via IDEP: The software can be downloaded from:
http://www.statistiques.public.lu/fr/enquetes/espace-
entreprises/intrastat/telechargement/index.html.
IDEP.WEB users: Re-open the file using the option “Remplacer declaration” for the
corresponding month, correct the data, then transfer this file to the STATEC. Paper
declarations: Make a copy of the form submitted to the STATEC and correct the
errors, then state “Annule et remplace” and submit the form.

Nil declaration
acquisitions took place and the term “NEANT” must be mentioned.
Required fields
The following fields must be completed in Luxembourg Intrastat declarations:
Dispatches Arrivals
Required fields
Extended Detailed Simplified Extended Detailed Simplified
Description of
goods
Member state of
X X X X X X
arrival/dispatch
Region of
arrival/dispatch
Delivery term
Final destination
Nature of
X X X X
transaction (1)
Port/airport
CN8 code X X X X X X
Statistical
procedure
Supplementary
X X X X
units
Supplementary
units type
Invoice value X X X X X X
VAT number
customer/supplier

Special cases
Return of goods
A return of goods is reported in the opposite flow (nature of transaction, transaction
code 21) if the trader is liable for reporting this flow. In the case of an arrival and a
return of goods in the same month, the net amount may be reported.

A sale of goods on consignment is declared under the nature of transaction, code12.

Credit notes issued without a return of goods are not reported.

In practice, there are two cases:
 Movements of stock dispatched from/to an EU member state for an expected or

future transfer of property for consideration (e.g. arrival / dispatch of goods in a
warehouse or in a dispatch center, waiting for the sale): Depending on the nature
of the transfer, the movements of stock is declared under the nature of transaction,
with codes 11, 12, 13, 14 or 19;
 Movements of stock dispatched from/to an EU member state when no change of

owner is anticipated (e.g. transfers of goods abroad for logistic reasons when
goods are to be returned to the member state of origin): Such transfers are
declared under the nature of transaction, code 92.
Penalties
The late submission of Intrastat declarations may result in a penalty ranging from EUR
251 to EUR 2,500.

Malta

Malta Intrastat declarations must be submitted to the Intrastat authorities, whose
International Trade Statistics Unit

National Statistics Office
Lascaris
Valletta VLT 2000
Malta
Tel: +356 2599 7169
Fax: +356 2599 7205
Email: intrastat@gov.mt
Website: http://www.nso.gov.mt/

public holiday, Saturday or Sunday, then the due date will be the next working day.
A trader becomes liable to file Intrastat declarations if one of the thresholds below is
exceeded. There is no simplified Intrastat declaration in Malta. If a trader exceeds the
threshold during the year, it must submit Intrastat declarations starting from the first
month of the year in which the threshold was reached or exceeded.
The relevant thresholds in Malta are as follows:
Flow Threshold
Dispatches EUR 700
Arrivals EUR 700
99 Deloitte – GTC – Global Tax Center (Europe) – MALTA

Manner of filing
Paper filing
Paper declarations can be obtained from the VAT Department or the Supplementary
Information Collection Offices at the Customs Department, Valletta or at the Customs
Section at the Malta International Airport. The declaration also can be downloaded
from the National Statistics Office website at:
http://nso.gov.mt/en/nso/Intrastat/Pages/Supplementary-Declarations.aspx
Electronic filing
To submit electronic Intrastat declarations, a trader must complete the registration
application (VAT/INTRA/105/2004) and send it to the International Trade Statistics
Unit. The form is available for download at:
https://nso.gov.mt/en/nso/Intrastat/Documents/SupplementaryDeclarationWebForm.pd
f.
More information can be found at:

https://nso.gov.mt/en/nso/Intrastat/Pages/Supplementary-Declarations.aspx#
After submission, the trader should receive a username and an activation link valid for
48 hours to access the online submission platform.
Electronic filing is done through the NSO website http://www.intrastat.gov.mt, using

the relevant username and password.
A copy of the original declaration must be sent, marked 'Error Correction' at the top in
red ink. The necessary amendments should be made by crossing out the incorrect
information and adding the correct details above the error (in red). If an electronic
declaration must be corrected, the company can access the data previously submitted
and make the correction if the declaration is marked as “not complete.” If completed
declarations must be corrected, the International Trade Statistics Unit must be
contacted to make the correction.
Nil declaration
There is no requirement to submit a nil declaration if are no movements in the relevant
month.

Required fields
The following fields must be completed in Maltese Intrastat declarations:

Region of dispatch/arrival (1)
Delivery term X X
Final destination (1)
Country of origin X
Port/airport (3)
CN8 code X X
Statistical procedure (1)
Net mass X X
Supplementary units type X X
Invoice value X X

VAT number of an Agent (if any)
X X
(4)
(1) This information is not requested

(3) The airway bill / bill of lading number is requested
(4) Only filled in when the declaration is submitted by an agent on behalf of a trader
Special cases
Return of goods
A return of goods is declared using transaction code 20.

The cost of goods moved to another EU member state to create stock from which
supplies will be made by or on behalf of the owner must be declared for Intrastat
purposes.

Credit notes that involve a negative figure to adjust a previous declaration need not be
reported, although the NSO staff can adjust previous declarations to reflect the true
value of a transaction.

The system does not specifically foresee the transfer of own goods without a transfer
of ownership and Code 90 of the declaration may therefore be used.
Penalties
A person who fails to submit periodic declarations may be subject to a penalty ranging
from EUR 700 to EUR 3,500. A court may order a trader to comply with the law within
a specific time period up to three months, and in the case of further default, the trader
will be subject to another penalty of EUR 5 for each day the default continues until
expiration of the time period set by the court.

Netherlands

Dutch Intrastat declarations are submitted to the Statistics Office, whose contact
Centraal Bureau voor de Statistiek

Antwoordnummer 5050
6400 WC HEERLEN
The Netherlands
Tel: (045) 570 64 00
Website: www.cbs.nl

Intrastat declarations must be submitted on a monthly basis by the 10th business day
of the month following the reporting period. if the due date falls on a weekend or public
holiday, the due date is shifted to the next working day.
The Intrastat Authorities may allow some traders to submit their Intrastat declaration
on an annual basis; in this case, the authorities notify the trader, although the trader
still has the option to submit monthly declarations.
If a trader exceeds the threshold during the year, it must start filing Intrastat
declarations as from the month in which the threshold was reached or exceeded. The
trader remains liable to file Intrastat declarations until the end of the relevant year.
Traders whose intra-EU transactions exceed the relevant threshold for arrivals or
dispatches must submit a monthly standard declaration of their transactions with
respect to the flows exceeding the threshold.
The relevant thresholds in the Netherlands are as follows:
Flow Threshold
Dispatches EUR 1.2 million
Arrivals EUR 1 million
103 Deloitte – GTC – Global Tax Center (Europe) – NETHERLANDS

Manner of filing
Intrastat declarations generally must be submitted electronically:
 Via the IDEP web application, which is used in several other EU member
states; or
 Via the “Record lay-out electronische aanlevering” directly from the application
of the trader. Traders using this method must notify the Statistics Office.
Paper filing may be possible in specific circumstances, but the Intrastat authorities
must be notified in advance.
Corrective declarations
If there is an error in a previously submitted Intrastat declaration, a new declaration
that includes all the corrected data for the period must be submitted.
Nil declaration

Required fields
The following fields must be completed in Dutch Intrastat declarations:
Delivery term
Final destination
Country of origin
Port/airport
CN8 code X X
Net mass X X
Invoice value X X
Statistical value
Special cases
Return of goods
A return of goods is reported under transaction code 2.
Consignment stock
The country from which the goods were transported to the Netherlands is considered
the country of dispatch. If, prior to an intra-EU acquisition, the goods reached the
Netherlands via one or more countries where the goods were subject to delay or a
legal transaction not affecting the transport, the country of consignment is the country
where the delay or legal transaction took place. The country of consignment is
identified by the code number according to the EU nomenclature.

The country to which, at the time of intra-EU supply, the goods are to be transported is
considered the country of arrival. If, at the time of dispatch, it is known that the goods
will be subject to delay or a legal transaction not affecting the transport before
reaching the final destination, the country where the delay or legal transaction will first
take place is the country of destination. The country of destination is identified by the
code number according to the EU nomenclature.

Credit notes can be reported with the sign “-“ (e.g. - EUR 1,000 for electronic filing) in
Dutch Intrastat declarations.

Transaction code 1 and the statistical procedure 00 must be mentioned for transfers of
own goods.
Penalties
A penalty of up to EUR 500,000 may be imposed for late filing or failure to submit
Intrastat declarations, but the penalty will not apply until a second or subsequent
violation.

Poland

The Polish Intrastat Authorities’ contact details are as follows:
Izba Celna w Szczecinie

Wydział INTRASTAT
Lubieszyn 11i
72-002 Dołuje (Poland)
Tel: +48 91 425 16 93
Email: helpdesk.intrastat@kat.mofnet.gov.pl or intrastat.ic-
szczecin@szc.mofnet.gov.pl
Website: http://www.finanse.mf.gov.pl/systemy-informatyczne/intrastat/o-systemie

Intrastat declarations must be submitted on a monthly basis by the 10th day of the
month following the reporting period. If the due date falls on a weekend or bank
holiday, the deadline is the following business day.
exceeded, i.e. if:
 The value of arrivals or dispatches in the preceding year has exceeded the
value of the basic threshold in the current year for arrivals or dispatches.
 The value of arrivals or dispatches exceeded the basic threshold value

established in a particular year for arrivals or dispatches. In this case, the
trader must submit Intrastat declarations as from the period in which the value
of arrivals or dispatches exceeded the basic statistical threshold.
The relevant thresholds in Poland are as follows:

Detailed PLN 93 million
Dispatches
Simplified PLN 2 million
Detailed PLN 50 million

Arrivals
Simplified PLN 3 million
107 Deloitte – GTC – Global Tax Center (Europe) – POLAND

Manner of filing
Intrastat declarations must be submitted electronically in an XML file prepared using
standalone software and sent via a website (https://puesc.gov.pl) or by email
(puesc@mf.gov.pl).
The software (“Ist@t”) (free of charge) for the preparation of the XML file can be
downloaded at: http://www.finanse.mf.gov.pl/systemy-informatyczne/intrastat/ist-t-
program-do-tworzenia-zgloszen-intrastat
Other software that is more user-friendly can be used for a fee.
Intrastat e-filing set-up

Special forms must be submitted to a customs chamber to obtain a user name and
password. The person receiving the password will be considered a “declaring third
party,” i.e. a third party who submits declarations on behalf of the trader. According to
Polish Customs law, only the following persons can act as a third party:
 An employee of the company or its proxy (based on the information provided

by a person from the Intrastat office;
 A customs agent or a person on whose behalf transactions before the

customs authority are performed by an authorized employee mentioned in the
list of customs agents;
 A solicitor, a legal counsel; or a tax advisor.
The registration process for professional proxies and entities is as follows:
 Create an account for the proxy under the PUESC system and register the
proxy with the SISC system;
 Register the trader on whose behalf Intrastat declarations are to be submitted

with the SISC system (via PUESC); and
 Establish a link between the trader and the third party to reflect the
authorization of the proxy to act on behalf of the trader.
The registration process is electronic; all forms and information required to complete
the procedure are provided online, except for registration of the proxy under the SICS
system. Supporting documents (i.e. CRP-KEP form, proxy and excerpt from the
commercial register of the foreign entity registered with SISC confirming the
representation rules and its sworn translation, with some exceptions) must be
submitted electronically and secured with an e-signature or sent via hard copy to the
Central Registration Department in Poznan:
Izba Celna w Poznaniu

Wydział Centralna Rejestracja
Ul. Krańcowa 28
61-037 Poznań (Poland)
A corrective declaration may be submitted to add, change or cancel items in a
previously submitted declaration. It also is possible to submit a completely new
declaration. A corrective declaration is not required if:
 The value originally entered would not change by more than the equivalent of
EUR 1,000 as a result of the correction;
 The data originally entered in boxes 17 or 18 of the declaration would not

change by more than 5% as a result of the correction;
 The data subject to a correction in boxes 10-18 of the declaration refer to a

good whose value entered in box 19 or 20 of the declaration amounts to or is
lower than the equivalent of EUR 1,000;
 The correction involves boxes 1 to 9 or 21 of the declaration;
 The customs authorities have notified the trader of the relief to correct the
declaration;
 A full year has passed starting from the end of the calendar year to which the
declaration relates.
Nil declaration

Required fields
The following fields must be completed in Polish Intrastat declarations:
Dispatches Arrivals
Required fields
Delivery term X X
Final destination
Port/airport
CN8 code X X X X
Net mass X X X X
Customer VAT number X X
Traders filing simplified Intrastat declarations should leave the non-mandatory boxes
blank.
If an Intrastat declaration includes an item that is subject to inward or outward

processing (arriving or dispatched for processing or after processing), traders must fill
in box 20 - "Statistical value in PLN," even when the value of arrivals/dispatches does
not exceed the detailed threshold value (the same obligation arises with respect to box
7).
A trader whose value of arrivals or dispatches has exceeded the relevant threshold
must complete all boxes in the Intrastat declaration.

Special cases
Return of goods
Transaction code 21 is used for a return of goods. Where goods are returned to a
Polish supplier or Polish client returns such goods to a supplier in another EU member
state, the movement should be recorded as arrivals or dispatches in the monthly
Intrastat declaration, along with the appropriate transaction code. However, a Polish
trader that is obliged to file a monthly Intrastat declaration for arrivals but not for
dispatches need not prepare a dispatch declaration for goods being returned to
suppliers in other EU member states.

There are no specific codes for the sale of goods on consignment. Although this is not
clearly regulated by Polish law, Intrastat obligations may be performed by the entity
running the call of stock.

If the difference between a credit note and the original declaration is less than EUR
1,000 or 5% (mass or supplementary units) for a particular transaction, a correction is
not required.

Transaction code 19 is used for a transfer of own goods.
Penalties
The customs authorities may impose a fine of PLN 3,000 (about EUR 800) if a trader
fails to respond to a third written inquiry from the Customs Chamber. The penalty will
be imposed on traders that fail to submit or fail to correct an Intrastat declaration.

Portugal

There are two departments in the “Instituto Nacional de Estatística” (INE) responsible
for Intrastat reporting, one for companies with registered offices in the Mainland and
the Autonomous Region of Azores and other for companies with registered offices in
the Autonomous Region of Madeira.
 Mainland and Autonomous Region of Azores:
Delegação do Porto – DRI

Edifício Scala
Rua do Vilar, 235 - 9º
4050-626, Porto
Portugal
Tel.: +226 072 080
Fax: +226 058 205
Email: Intrastat@ine.pt
 Autonomous Region of Madeira:
Direção Regional de Estatística da Madeira

Calçada de Santa Clara, 38 - 1º
9004-545, Funchal
Portugal
Tel.: +291 720 060
Fax: +291 741 909
Email: drem.intrastat@ine.pt

day of the month following the reporting period. If the due date falls on a weekend or a
bank holiday the due date is not shifted to next working day.
112 Deloitte – GTC – Global Tax Center (Europe) – PORTUGAL

If a trader exceeds the relevant threshold during the year, it must submit Intrastat
declarations as from the first month of the year (e.g. if the company exceeds the
threshold in April, it must file Intrastat declarations as from January, even if there were
no transactions in the previous months (in that case, nil declarations would be
required).
The relevant thresholds in Portugal are as follows:
Detailed with statistical procedure

(Mainland and Autonomous Region EUR 6.5 million
of Azores)
Dispatches Detailed (Mainland and
EUR 250,000
Autonomous Region of Azores)
Autonomous region of Madeira EUR 25,000
Detailed with statistical procedure
(Mainland and Autonomous Region EUR 5 million
Arrivals of Azores
Detailed (Mainland and
EUR 350,000
Autonomous Region of Azores)
Autonomous region of Madeira EUR 25,000
Manner of filing
Paper filing
Intrastat declarations may be submitted on paper by sending the declaration to the
above addresses. Declarations sent by mail must be retained for at least two years.
Electronic filing
Intrastat declarations may be submitted electronically via WebInq:
(https://webinq.ine.pt/Private/Login). A user ID and password must be obtained.
Corrections to a previously filed paper declaration require the submission of a new
Intrastat declaration mentioning that it is a corrective declaration. Traders that use
Webinq must submit a corrective declaration online.
Nil declaration
Once a trader is liable to submit Intrastat declarations, a declaration must be
submitted even if there are no transactions to report. A nil declaration can be
submitted on paper or electronically.
113 Deloitte – GTC – Global Tax Center (Europe) - PORTUGAL

Required fields
The following fields must be completed in Portuguese Intrastat declarations:
Dispatches Arrivals
Detailed Detailed
Required fields with with
Detailed Detailed
statistical statistical
procedure procedure
Final destination
Country of origin X X X X
Port/airport X X X X
CN code (2) X X X X
Net mass X X X X
Customer VAT number and
X X
country of establishment (4)

(2) The CN Code could contain eight or nine digits
(3) The information regarding the supplementary units only is required for certain types of
goods
(4) Customer VAT number and country of establishment is mandatory only for traders that
have been so required by the INE

The following codes should be used for reporting the region of dispatch/arrival:
10 Alto Minho 90 Região de Aveiro 36 Médio Tejo
11 Cávado 91 Região de Coimbra 34 Lezíria do Tejo
80 Ave 92 Região de Leiria 40 Alentejo Litoral
Área Metropolitana
81 93 Viseu Dão Lafões 44 Alto Alentejo
do Porto
Beiras e Serra da
82 Tâmega e Sousa 95 45 Alentejo Central
Estrela
83 Alto Tâmega 94 Beira Baixa 43 Baixo Alentejo
Região Autonoma
84 Douro 30 Oeste 60
dos Açores
Terras Trás-os- Região Autonoma

85 50 Algarve 70
Montes da Madeira
Área Metropolitana
35
de Lisboa
Special cases
Return of goods
When goods are sent back to the supplier (e.g. due to quality problems or a wrong
order) or when a sales invoice must be corrected (e.g. due to a price difference,
discount or goods that are not supplied), the supplier must issue a credit note.
The credit notes for return shipments from and to Portugal are not reported in the
opposite flow for Intrastat purposes if the goods are not sent back to the supplier.
Instead, a rectification annex must be submitted mentioning the amount of the credit
note and the corresponding category of goods supplied if the goods are sent back and
if the amount is under the threshold; if the amount is higher than or equal to the
threshold, an Intrastat (opposite flow) must be submitted in that period.

Code 12 is used for the reporting of sales of goods on consignment.

If the credit note is issued in a period other than the period mentioned in the
declaration, a corrective Intrastat declaration must be submitted (if required by the
INE).

Code 6 is used for the nature of the transaction.
Penalties
Penalties ranging from EUR 500 to EUR 50,000 may be imposed for failure to comply;
however, a penalty for not filing an Intrastat declaration typically is imposed only when
a trader refuses to cooperate.

Romania

Romanian Intrastat declarations are submitted to the Statistics Office, whose contact
INSTITUTUL NATIONAL DE STATISTICA

16 Libertatii Avenue,
District 5,
Postal Code 050706,
Bucharest
Romania
Tel.:+4 021 317 77 20
+4 021 317 77 21
+4 021 317 77 22
+4 021 317 77 23
+4 021 311 50 13
Fax: +4 021 318 18 58
+4 021 311 50 39
+4 021 311 50 42
+4 021 311 50 08
Email: intrastat@insse.ro
Web: www.intrastat.ro

Intrastat declarations must be submitted on a monthly basis and are due on the 15th day
of the month following the reporting period. There is no specification as to whether the
due date is shifted to the next business day if the due date falls on a weekend or a bank
holiday. As a result, the deadline remains on the 15th day of the month following the
reporting period.
117 Deloitte – GTC – Global Tax Center (Europe) – ROMANIA

exceeded. If a trader exceeds the threshold during the year, it must start filing Intrastat
declarations in the month in which the threshold was reached or exceeded and the
declarations will must be submitted at least until the end of the following year.
The relevant thresholds in Romania are as follows:
Flow Type of declaration Annual threshold
Detailed RON 20 million

Dispatches
Simplified RON 900,000
Detailed RON 10 million

Arrivals
Simplified RON 900,000
The Intrastat declaration contains the invoiced value of the goods, as well as a
statistical value if a certain annual threshold is exceeded. The statistical value refers to
the value of the goods determined at the Romanian border (without transport and
insurance costs related to the Romanian route in the case of arrivals). For dispatches,
transport and insurance related costs related to the foreign route are excluded.
Manner of filing
A trader must be registered with the authorities to submit Intrastat declarations;
registration is made by completing a specific form.
Intrastat declarations must be submitted electronically, either online or via email.

Paper declarations are not accepted.
The declaration can be submitted as follows:
 Via the online application on the Intrastat website (www.intrastat.ro).
 Via email: declaratie.intrastat@insse.ro
 Via CD/USB, where the trader does not have internet access.
To submit the declaration online, traders should follow the registration procedure on
the Intrastat website (www.intrastat.ro). The National Statistics Institute will process
the registration request and will automatically send a message by email containing a
link that will further direct the trader.

However, the method of submitting the data via online application is not optional if the
volume of information is large or the Internet connection is not fast enough.
Traders also can use the Intrastat offline application, which can be accessed on the
Intrastat website. Upon access, a form will be delivered that can be completed even at
a later stage even without having an internet connection. Once the form is completed,
it can be sent via email to declaratie.intrastat@insse.ro or, in the absence of an
internet connection, via CD or USB.
Intrastat declarations can be generated via an XML file by adapting ERP systems. To
do this, the declaration must be in a prescribed data format as defined by the National
Statistics Institute.
Intrastat declarations can be submitted by the trader or by a third party appointed on

its behalf. However, the trader is responsible for the information provided.
A corrective Intrastat declaration must contain the word “Revizuire” (i.e. rectification)
and all corrected information.
Nil declaration
Once a trader is liable to submit Intrastat declarations, a declaration must be
submitted even if there are no transactions to report. A nil declaration can be
submitted on paper or electronically.

Required fields
The following fields must be completed in Romanian Intrastat declarations:
Dispatches Arrivals
Required fields
Code of state of origin X X X X
Port/airport
CN8 code X X X X
Net mass X X X X
Supplementary units type X X X X
VAT number customer X X
(1) The nature of transaction code A has one digit, and code B has two digits. The 2-digit
code of NOT B is separated by a period
Modified nomenclature
The Combined Nomenclature (CN) has been updated, with the 2017 version available
at: www.intrastat.ro.
The nature of transaction nomenclature also has been modified by introducing new
codes for transaction type B.

Special cases
Return of goods
If the trader submits an Intrastat declaration for both arrivals and dispatches, it must
mention in the declaration the goods returned to/from other EU member states and the
goods that replace the returned goods;

The Intrastat declaration will be submitted when the goods cross the border.

Credit notes issued without return of goods are not reported in the Intrastat
declaration.
Credit notes issued for incorrectly invoiced value/weight/quantities must be reported in

a corrective declaration submitted for the reporting period in which the initial
movement was reported if:
- The difference in invoiced or statistical value is at least RON 3,000 (the

difference between the declared value of the goods in the original declaration
and the final value of the goods after issuance of the credit note); or
- The difference in weight/quantity represents at least 10% of the correct
weight/quantity.

A transfer of own goods is considered an intra-community acquisition/supply for
Intrastat purposes, hence a declaration is required.
Penalties
A penalty ranging from RON 7,500 to RON 15,000 may be imposed for late
submission of the Intrastat declaration or for submitting a declaration with incorrect
and/or incomplete data.

.
Slovak Republic

Slovak Republic Intrastat declarations are submitted to the Intrastat Authorities, whose
Štatistický úrad SR
Odbor štatistiky zahraničného obchodu
Miletičova 3
824 67 Bratislava 26
Slovak Republic
Tel: +421 2 50236 222
Fax: +421 2 55561 350
Email: intrastat-sk@statistics.sk
Website: http://portal.statistics.sk/showdoc.do?docid=5011
https://intrastat.financnasprava.sk/
calendar day of the month following the reporting period. If the due date falls on a
weekend or bank holiday, the deadline is the next business day.
Once a trader exceeds the threshold during the year, it must start filing Intrastat
declarations starting with the month in which the threshold was reached or exceeded.
The trader is relieved from this obligation if the amount of dispatches/arrivals did not
reach the threshold in the preceding year. A trader must spontaneously start filing
Intrastat declarations unless the authorities decide otherwise.
The relevant thresholds in the Slovak Republic are as follows:
Dispatches Detailed EUR 400,000
122 Deloitte – GTC – Global Tax Center (Europe) – SLOVAK REPUBLIC

Manner of filing
Slovak Intrastat declarations must be submitted electronically; paper declarations may
not be submitted. The software for electronic filing is free and can be downloaded from
the customs authorities’ website:
https://intrastat.financnasprava.sk/index.php?x=183&y=315
A trader can submit its Intrastat declarations via the Internet portal
https://intrastat.financnasprava.sk/index.php after the customs authorities assign a
user name and a password.
A request for electronic filing must be made by completing a registration form. The
Statistical Office will provide the trader a user name and password. A manual is
available at: https://intrastat.financnasprava.sk/en/index.php?page=ako, which
explains how to file Intrastat declarations electronically (available in Slovak and in
English).
A new declaration with the correct data and marked in the box 6b must be submitted
as a replacement declaration. A corrective declaration is required if the originally
declared invoiced amount has changed by at least 5% and by at least EUR 15,000 or
when the net weight has changed by at least 5% and by at least 500 kg or the
supplementary units have changed by at least 5%.
A corrective declaration also is required if incorrect data regarding the transaction

code, member state of dispatch or delivery, member state of origin or any other data
are incorrect and equals to at least EUR 30,000.
Nil declaration
acquisitions took place. The nil declarations with completed headings must be used,
except for the number of lines. With the e-filing software, a nil declaration can be
submitted by clicking on “Nulove hlasenie.”

Required fields
The following fields must be completed in Slovak Intrastat declarations:
Delivery term X X
Final destination
Country of origin X
Port/airport
CN8 code (TARIC code) X X
Net mass in kg X X
Invoice value X X
Statistical value
Special cases
Return of goods
If a credit note is issued for the return of goods (i.e. damaged goods, insufficient
quality), this transaction must be reported on the Intrastat declaration based on the
actual goods’ flow in box 18, transaction code 2/1.
This transaction code and box are used for the return of goods, transaction code 2/2 is
used for the replacement of the goods where the replaced goods are being returned
and transaction code 2/3 for the replacement of the goods without a return. For the
return of goods previously recorded in box 18 under transaction codes 3, 7, 8 and 9,
the same code used in the original Intrastat declaration must be used.

The reporting of consignment sales depends on the terms of the transaction:
 If the goods are acquired in Slovakia by the original seller (i.e. this transaction
would represent an acquisition of own goods,), the transaction must be
reported in box 18, code 9/3.
 If the goods are acquired in Slovakia by the owner of the consignment stock (a
party other than the original seller), the transaction must be reported under
box 18, code 1/2.

Credit notes relating to discounts covering various periods (e.g. annual volume
discounts) need not be reported in the Intrastat declaration. Credit notes issued as a
correction to an original invoice are regarded as a correction of an already declared
amount so a corrective declaration must be submitted. In such a case, the correction
must be made if the originally declared amount changed by 5% or more and also
changed by at least EUR 15,000.

These transactions must be reported in the relevant Intrastat declaration under
transaction code “9/3” and referring to “XXX” delivery terms.
Change of the goods or reparation

If a trader buys goods for repair or changing, it is considered as a normal purchase
and code 1/1 must be used in box 18.
Penalties
Penalties of up to EUR 3,320 may be imposed for failure to comply with the reporting
obligations (e.g. failure to submit a declaration). The customs authorities typically send
a request to the trader to fulfill its reporting obligation before imposing a penalty.

Slovenia

Slovenian Intrastat declarations are submitted to the Intrastat Authorities, whose
Finančni Urad Nova Gorica

Sektor za carine
Oddelek za Intrastat
Mednarodni prehod 2b Vrtojba
SI-5290 Šempeter pri Gorici
Slovenia
Tel.: +386 52 97 68 14
Fax: +386 52 97 67 68
Email: intrastat.fu@gov.si
Website: http://intrastat-surs.gov.si/

day of the month following the reporting period. If the due date falls on a weekend or a
public holiday, the due date is the previous business day.
Once a trader exceeds the relevant threshold during the year, it must start filing
Intrastat declarations starting in the month in which the threshold was reached or
exceeded. The trader is relieved from this obligation if the amount of
dispatches/arrivals did not reach the threshold in the preceding year. Traders must
start filing Intrastat declarations after they receive a written notification from the
authorities regarding the obligation to submit a declaration.
The relevant thresholds in Slovenia are as follows:

Dispatches

Arrivals
126 Deloitte – GTC – Global Tax Center (Europe) – SLOVENIA

Manner of filing
Paper filing
Paper declarations are not permitted.
Electronic filing
Intrastat declarations must be submitted electronically. The procedure is similar to that
for filing VAT returns, and a digital certificate is required. The person liable for Intrastat
reporting can file the Intrastat declaration by an exchange of electronic messages or
by completing a form on the Slovene Statistical Authority website.
The correction of previously reported data depends on whether the corrections are
based on the movement (declarations) of goods or the reported value of the goods.
Movements of goods must be reported in the Intrastat declaration for the actual flow of
goods being returned (opposite to the original flow). If the person making the
correction is not liable for the reporting of the opposite flow, a corrective declaration
must be submitted for the period in which the original movement of goods was
reported.
Corrections not based on the declarations or other movements of goods must be

made by filing a corrective declaration, indicating the correct (final) values and
quantities. The corrective declaration also must include data that previously was
reported, since the corrective declaration completely replaces the original declaration.
Nil declaration

Required fields
The following fields must be completed in Slovene Intrastat declarations:
Dispatches Arrivals
Required fields
Delivery term X X
Final destination (in relation to
X X
the delivery term)
CN8 code X X X X
Net mass X X X X
Special cases
Return of goods
The reporting period is the period in which the goods are returned. However, the
Intrastat declaration is submitted only for the flow for which the obligation exists. If the
initial supply of the goods was mentioned under transaction code 11 (final
purchase/sale), the return flow is declared under code 21 (return of goods). If the initial
supply of the goods was reported under transaction codes 3, 6, 7, 8 or 9, the return
flow is reported using the same codes. If the initial supply of goods was reported using
transaction code 4, the return flow is reported using code 5.

A declaration for the sale of goods on consignment must be made when the goods are
delivered to the consignment warehouse and only for the flow for which the reporting
obligation exists. The value of the goods is based on the expected value of the goods
upon the final sale. The sale of goods on consignment is indicated under transaction
code 12.

If the initial flow was not reported, the invoice value can be adjusted in the current
Intrastat declaration, but if the initial flow was reported, the discount must be reported
via a corrective declaration. However, the following discounts are not required to be
reported for Intrastat purposes:
 Discounts granted for reaching a certain amount of sales or purchases;
 Discounts that are not connected to a particular flow of goods; and
 Discounts granted for early payment.

Transactions that are followed by a movement of goods or that refer to a specific
supply of goods must be reported for Intrastat purposes.
Penalties
A penalty of EUR 1,252 will be imposed for failure to correctly submit the Intrastat
declaration or for failing to file a corrective declaration at the request of the tax
authorities. A penalty of EUR 125 also may be imposed on the responsible person
within the company.

Spain

Spain Intrastat declarations are submitted to the Central Office of Intrastat, whose
Central Office of Intrastat

Avenida Llano Castellano nº17
CP: 28034 Madrid (Spain)
Tel.: +917 28 97 03
+91 728 94 50
+ 91 728 95 02
Website: www.agenciatributaria.es

day of the month following the relevant period. If the due date falls on a Sunday or
bank holiday, the due date is the following business day.
The threshold for trigging an Intrastat filing requirement is EUR 400,000 per year (for
both dispatches and arrivals). Where the threshold is exceeded in the current year,
Intrastat declarations must be submitted for the current year as from the month in
which the threshold was exceeded and also must be submitted for the following year.
The relevant thresholds in Spain are as follows:
Dispatches Information EUR 400,000
Arrivals Information EUR 400,000
Manner of filing
Intrastat declarations can be submitted electronically as follows (all require a digital
certificate):
 Via EDIFACT (web-based);

 By completing a form on the internet; or by uploading a .csv file.
130 Deloitte – GTC – Global Tax Center (Europe) – SPAIN
The digital certificate is the same as the certificate used to file VAT and ESPL returns.
A new declaration mentioning the number of the (original) declaration in box 3 must be
submitted to correct a previously submitted declaration. The corrected declaration can
be made through the Spanish tax authorities’ website.
Nil declaration
Required fields
The following fields must be completed in Spanish Intrastat declarations:
Dispatches Arrivals
Required fields Informatio Information
n form form
Region of dispatch/arrival X X
Delivery term X X
Final destination X X
Port/airport (2) X X
CN8 code X X
Net mass X X
Invoice value X X

(2) The port or airport must be mentioned if the goods were transported by ship or airplane

The following codes are used for reporting the region of dispatch/arrival:
01 Álava/Araba 17 Girona 33 Asturias
02 Albacete 18 Granada 34 Palencia
03 Alicante/Alacant 19 Guadalajara 36 Pontevedra
04 Almería 20 Guipúzcoa/Gipuzkoa 37 Salamanca
05 Ávila 21 Huelva 39 Cantabria
06 Badajoz 22 Huesca 40 Segovia
07 Baleares/Balears 23 Jaén 41 Sevilla
08 Barcelona 24 León 42 Soria
09 Burgos 25 Lleida 43 Tarragona
10 Cáceres 26 La Rioja 44 Teruel
11 Cádiz 27 Lugo 45 Toledo
12 Castellón/Castelló 28 Madrid 46 Valencia
13 Ciudad Real 29 Málaga 47 Valladolid
14 Córdoba 30 Murcia 48 Vizcaya/Bizkaia
15 A Coruña 31 Navarra 49 Zamora
16 Cuenca 32 Ourense 50 Zaragoza

Special cases
Return of goods
If the same item is returned, a partial cancellation declaration must be submitted by
indicating “partida anulada” (cancelled item) in box 6.
If only part of an item that was declared in a previous Intrastat declaration is sent back,
it is reported as dispatches (expedition). If a trader is not required to submit an
Intrastat declaration for dispatches (because it did not exceed the threshold), the
return of part of the goods do not have to be declared.

This is not applicable in Spain.

An Intrastat declaration does not have to be amended if the price already declared is
subsequently modified as a result of a discount.

A transfer of own goods must be reported under transaction code 1.2.
Penalties
In principle, penalties ranging between EUR 45 and EUR 22,537.95 can be imposed.

Sweden

Swedish Intrastat declarations must be submitted to Statistics Sweden (Statistiska
centralbyrån), whose contact details are as follows:
Stockholm
Statistics Sweden
Box 24300, 104 51 STOCKHOLM
Visiting address: Karlavägen 100
Phone: +46 10 479 4400
Fax +46 10 479 52 61
Örebro
Statistics Sweden, 701 89 Örebro
Visiting address: Klostergatan 23
Phone: +46 10 479 4400
Fax +46 10 479 70 80
Email: intrastat@scb.se
Website: http://www.scb.se/intrastat
business day of the month following the month to which the declaration relates. The
due dates are published on Statistics Sweden’s website: http://www.scb.se/intrastat-
eng.
The declaration filing requirement is triggered when a trader exceeds the relevant
threshold within a 12-month period. Using information in the monthly/quarterly VAT
returns, Statistics Sweden will contact the trader informing it of its obligation to submit
information to the Intrastat authorities. The obligation to file an Intrastat declaration will
apply until further notice from Statistics Sweden, and declarations must be submitted
even if the annual value of transactions temporarily falls below the threshold.
134 Deloitte – GTC – Global Tax Center (Europe) – SWEDEN

The relevant thresholds in Sweden are as follows:
Flow Threshold
Dispatches SEK 4.5 million
Arrivals SEK 9 million
Method of filing
Electronic
Information can be provided to Statistics Sweden as follows:
- Via IDEP.WEB;
- Via other approved software (EDI (the list of approved software may be
obtained from www.scb.se/intrastat-eng); or
- Using an online form (recommended if only about 10 items to report).
IDEP.WEB is a web application that allows information to be registered manually or by

importing data (excel or text file) from the declarant’s business system. A trader must
send an email to intrastat@scb.se to obtain access to IDEP.WEB. The email must
include the corporate registration number (or VAT number) of the company and the
name and email address of the company’s contact person.
A correction to an Intrastat declaration must be made in hard copy (different forms are
used for corrections of arrivals and dispatches); the form can be downloaded from
www.scb.se/intrastat-eng. The letter “X” must be included in the specific correction
box. For each item that is being corrected, all information must be stated, including the
original item number. It also is possible to send an email to intrastat@scb.se with the
revised data.
It is not necessary to file a corrective declaration if the difference between the original
value and the corrected value of an item is less than SEK 50,000. However, a
corrected declaration must be submitted if the wrong commodity code or country code
was used or if there is a significant error relating to weight or the supplementary unit.
The month the correction refers to is mentioned as the period. All information and the
original commodity item number must be provided for each corrected item. The new
amount is indicated as the new value, which replaces the original amount. Negative
amounts are not permitted.
Nil declaration
Once the Intrastat declaration requirement is triggered, the trader must submit a
declaration even if it does not have any transactions to report for the period.

Required fields
The following fields must be completed in Swedish Intrastat declarations:
Member state arrival/dispatch X X
Delivery term
Final destination
Country of origin
Mode of transport
Port/airport
CN8 code X X
Net mass X X
Invoice value X X
Statistical value
Special cases
Return of goods
Transaction type 2 must be used to report declarations and replacement goods. The
declaration must be made for the direction the goods are received or sent, i.e. goods
received are arrivals and goods sent are dispatches. If a trader is only required to
report its arrivals and there is a return of goods, it is not necessary to submit a
corrected declaration because the trader is not registered to report dispatches. The
reporting month is the month in which the return or replacement delivery takes place.
If the delivery of goods and the return occurs in the same reporting month, the
returned products can be deducted directly from the delivery (e.g. net mass and net
value of the actual arrival or dispatch).

All goods sent from another EU member state to Sweden or from Sweden to another
EU member state must be declared in the Intrastat declaration. The values correspond
to the values in boxes 20 and 35 of the VAT return. There is no difference between
reporting sales on consignment and regular sales.

Credit notes, such as price reductions and adjustments, are not taken into account if
the change is less than SEK 50,000. Bonus and volume discounts must be reported
only if these can be traced to a specific item. Bonuses are to be included if they are
received at the time of arrival or dispatch.

Transaction type 1 (moving of own inventory) is to be used.
Penalties
A reminder will be sent to the trader if information is not provided in a timely manner. If
the trader fails to respond, it then will receive an official request, and if the trader still
fails to comply, it will be ordered to carry out its obligation to submit information and a
penalty will be imposed.

United Kingdom

HM Revenue and Customs (HMRC)
The contact details of the various Intrastat services are listed in the Intrastat guide and
on the HMRC website (https://www.uktradeinfo.com/Intrastat/Pages/Intrastat.aspx).

Intrastat declarations are due 21 days after the end of the month in which a business
has EU trade to declare (e.g. HMRC must receive March Intrastat declarations by 21
April).
A company must file an Intrastat declaration if the relevant threshold is exceeded.
Businesses whose trade (either arrivals or dispatches) falls below GBP 24 million are
not required to include delivery terms information on their Intrastat declarations.
Delivery terms must be provided only for the flow of goods (arrivals and/or dispatches)
for which the GBP 24 million threshold has been exceeded.
If this second threshold is reached during the calendar year, delivery terms data is not
due until 1 January of the following calendar year and only if arrivals and/or dispatches
remain above the threshold set for the new year.
The relevant thresholds in the UK are as follows:
Detailed GBP 24 million

Dispatches
Simplified GBP 250,000
Detailed GBP 24 million

Arrivals
Simplified GBP 1.5 million
138 Deloitte – GTC – Global Tax Center (Europe) – UNITED KINGDOM

Manner of filing
Intrastat declarations must be submitted electronically, via one of the following
methods:
 Internet system:
 Intrastat Online Services

https://www.uktradeinfo.com/Intrastat/ElectronicSubmission/Internet/P
ages/Internet.aspx. This method is available to all businesses,
including branches of companies submitting data independently of
their head office, and agents submitting on behalf of Intrastat
businesses. The secure system is accessed by username and
password via the GOV.UK or uktradeinfo website. Two methods are
available to complete the declaration:
1. By keying data directly onto an online form; or
2. By an offline option using a CSV (Coma Separated Variable)

file.
 Electronic Data Interchange (EDI)
 HMRC has a facility to receive data in the EDIFACT Standard.

Conversion of data to the EDIFACT Standard may be completed in-
house using HMRC’s Technical Interface Specification (TIS) and is
available on the uktradeinfo website. Data in the EDIFACT Standard is
transmitted by email attachment.
 Before submitting declarations using the EDIFACT Standard, HMRC

recommends that a test transmission be sent to
edcs@edcsdata.hmce.gov.uk
 Further information on EDIFACT can be obtained from:
HM Revenue & Customs

ECU, Trade Statistics
3rd floor, Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA
More information can be found on EDI from the following link:
https://www.uktradeinfo.com/Intrastat/ElectronicSubmission/Pages/EDI
EDIFACT.aspx.

Corrective declarations
No action is required for genuine errors relating to the commodity code, value, country
of origin or destination or goods declared in an incorrect period, unless:
 The value of an error on a single data line exceeds GBP 5,000; or
 The total value of all errors in a single supplementary declaration exceeds

GBP 50,000.
Corrected Intrastat declarations must be submitted using one of the electronic options
listed above. The online amendment form is available in the Intrastat section of the
uktradeinfo website and amendments must be made manually on the website. Go to:
https://www.uktradeinfo.com/Intrastat/ElectronicSubmission/OnlineAmendments/Pages
/OnlineAmendmentsForm.aspx, click on “Amendment Form” and complete the
changes.
Nil declaration
If there is no EU trade during a particular period, it is not necessary to submit a “nil”
declaration, although this is recommended to avoid unnecessary queries and overdue
notice letters from HMRC.

Required fields
The following fields must be completed in UK Intrastat declarations:
Dispatches Arrivals
Required fields
Delivery terms X X
Final destination
Country of origin
Mode of transport
Port/airport
CN8 code X X X X
Net mass X X X X
Statistical value
Special cases
Return of goods
For the vendor, the credit value is reflected on dispatches as a code 16 and the
returned goods movement is reflected on arrivals.

The relevant transaction code for the sale of goods is code 10. The movement of own
goods to another country to form consignment stock is classified as code 17.

Code 16 is to be used to report credit notes without return of goods.

Code 10 is to be used in case of transfer of own goods.
Penalties
Penalties may be imposed for persistently failing to file an Intrastat declaration, for late
filing, inaccurate or incomplete declarations or where only part of the month’s EU trade
is declared. However, penalties are considered a last resort.
The penalty regime is a criminal regime and could result in proceedings in a

Magistrates court, with a possible fine of up to GBP 2,500 for each offence. There may
be an opportunity to “compound” any proceedings, which involves the offer of an
administrative fine in lieu of court proceedings. In this case, a minimum fine of GBP
250 is imposed for each offence, with each return considered a single offence.

Appendix
143 Deloitte – GTC – Global Tax Center (Europe)

Appendix I—Intrastat thresholds
Dispatches Arrivals
Country Simplified Simplified
Detailed (EUR) Detailed (EUR)
(EUR) (EUR)
Austria EUR 750,000 EUR 12 million EUR 750,000 EUR 12 million
Belgium EUR 1 million EUR 25 million EUR 1.5 million EUR 25 million
Bulgaria BGN 240,000 BGN 11.7 million BGN 410,000 BGN 5.6 million
Croatia HRK 750,000 HRK 1.7 million
Cyprus EUR 55,000 EUR 5.8 million EUR 100,000 EUR 1.85 million
Czech Republic CZK 8 million CZK 8 million
Denmark DKK 4.5 million DKK 6 million
Estonia EUR 130,000 EUR 6 million EUR 200,000 EUR 5.5 million
Finland EUR 500,000 EUR 550,000
France EUR 0 EUR 460,000 EUR 460,000
Germany EUR 500,000 EUR 46 million EUR 800,000 EUR 38 million
Greece EUR 90,000 EUR 150,000
Hungary HUF 100 million HUF 14 billion HUF 170 million HUF 5 billion
Ireland EUR 635,000 EUR 500,000
Italy EUR 0 EUR 0
Latvia EUR 100,000 EUR 4 million EUR 180,000 EUR 2.5 million
Lithuania EUR 170,000 EUR 6 million EUR 280,000 EUR 3 million
Luxembourg (1) EUR 150,000 EUR 375,000 EUR 200,000 EUR 375,000
Malta EUR 700 EUR 700
Netherlands EUR 1.2 million EUR 1 million
Poland PLN 2 million PLN 93 million PLN 3 million PLN 50 million
Portugal (2) EUR 250,000 EUR 6.5 million EUR 350,000 EUR 5 million
Romania RON 900,000 RON 20 million RON 500,000 RON 10 million
Slovak Republic EUR 400,000 EUR 200,000
Slovenia EUR 200,000 EUR 9 million EUR 120,000 EUR 4 million
Spain (3) EUR 400,000 EUR 400,000
Sweden SEK 4.5 million SEK 9 million
United Kingdom GBP 250,000 GBP 24 million GBP 1.5 million GBP 24 million
(1) Luxembourg also has set thresholds for ‘Extended’ Intrastat declarations of EUR 8 million for dispatches and
EUR 4 million for arrivals
(2) Companies with registered office in Madeira are subject to Intrastat thresholds of EUR 25,000 for both flows
(3) Information form
144 Deloitte – GTC – Global Tax Center (Europe)

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by
guarantee, and its network of member firms, each of which is a legally separate and independent entity.
Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche
Tohmatsu Limited and its member firms.
Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning
multiple industries. With a globally connected network of member firms in more than 150 countries and
territories, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights
they need to address their most complex business challenges. Deloitte’s more than 200,000 professionals
are committed to becoming the standard of excellence.
This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its
member firms, or their related entities (collectively, the “Deloitte network”) is, by means of this
communication, rendering professional advice or services. No entity in the Deloitte network shall be
responsible for any loss whatsoever sustained by any person who relies on this communication.
© 2017 Deloitte Touche Tohmatsu Limited

Intrastat Guide 2017: Deloitte Global Tax Center (Europe)

Uploaded by

Copyright:

Available Formats

Intrastat Guide 2017: Deloitte Global Tax Center (Europe)

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Intrastat Guide 2017: Deloitte Global Tax Center (Europe)

Uploaded by

Copyright:

Available Formats

Intrastat guide 2017

Deloitte Global Tax Center (Europe)

Deloitte GTC – Global Tax Center (Europe)

1 Deloitte – Global Tax Center (Europe)

Olivier Hody Partner ohody@deloitte.com + 32 2 600 66 49

Or contact our general contact/email address is begtcknowledge@deloitte.com.

3 Deloitte – Global Tax Center (Europe)

To fill this gap, a statistical system—Intrastat—was developed to replace the customs

4 Deloitte – Global Tax Center (Europe)

Use of trade statistics

Important users of the statistics include ministries of finance, the European

Movement of goods reported in Intrastat

EU goods are defined as:

 Goods obtained entirely within the EU;

5 Deloitte – Global Tax Center (Europe)

 Means of payment that are legal tender, and securities;

Countries of reporting, traders and thresholds

6 Deloitte – Global Tax Center (Europe)

Intrastat periods and submission deadlines

Paper Intrastat declarations

 Form S (reduced content) is used by traders that qualify to submit simplified

7 Deloitte – Global Tax Center (Europe)

Software and web uploading

Links between Intrastat and the VAT system

Intrastat versus VAT

Reconciling VAT and Intrastat data

8 Deloitte – Global Tax Center (Europe)

Commodity codes and CN8s

CN is comprised of the Harmonized System (HS) nomenclature with further EU

CN also includes preliminary provisions, additional sections or chapter notes, and

Member state of arrival or dispatch

Code 11 for direct sales/purchases

Code 13 for barter transactions

Code 21 for return of goods

9 Deloitte – Global Tax Center (Europe)

Description of the goods

Region of origin or destination

6. Fixed transport installations

7. Inland waterway transport

10 Deloitte – Global Tax Center (Europe)

Quantity of the goods

Value of the goods

11 Deloitte – Global Tax Center (Europe)

Penalties for not respecting the Intrastat ebligation

Non-compliance with Intrastat requirements can result in criminal proceedings, with

12 Deloitte – Global Tax Center (Europe)

General information and competent authorities

Bundesanstalt Statistik Österreich

Filing periods and submission due dates

13 Deloitte – GTC – Global Tax Center (Europe) - AUSTRIA

The relevant thresholds in Austria are as follows:

Flow Type of declaration Thresholds (EUR)

Paper declarations must be sent to the following address:

Arrivals are declared on form, “Vordruck N – Eingang” and dispatches on form,

14 Deloitte – GTC – Global Tax Center (Europe) - AUSTRIA

A corrective declaration also must be submitted if any additional incoming or outgoing

15 Deloitte – GTC – Global Tax Center (Europe) - AUSTRIA

Description of goods (1) X X X X

Nature of transaction (2) X X X X