Customs keeps track of the community trade of companies obliged to make available information through VAT and statistics information. If your businesses total annual exports stay below the threshold value, Customs regards the responsibility to deliver information as expired, and informs the business of this with a letter. In practice, this takes place in the Spring based on the information of the complete previous year.
Articles in this section
- If the VAT ID of my/our business changes, for example, due to a merger or a split, should we notify Customs about it? It is conceivable to submit Intrastat declarations without disruption under a new VAT identification number?
- My/Our business exports to other EU Member States have reduced considerably and are now lower than the threshold value. How much longer do I/we have to continue submitting Intrastat declarations?
- My/Our business has offices in different parts of one EU country. Can each office give their own Intrastat declaration?
- Our business has started importing goods from other EU countries. How should our business register as an Intrastat declarant?
- We have up to now used a representative, but now we would like to submit Intrastat declarations ourselves. Should we notify Customs about this?
- A declaration we sent to Customs contains errors. How long do we have to correct a declaration?
- A consignment was omitted by accident from our Intrastat declaration. How can I/we declare the consignment not included in the declaration?
- If my/our business does not have any EU imports or exports during a specific month, should I/we still submit an Intrastat declaration for that month?