You can make a normal Intrastat declaration on such a consignment for the month from where the consignment was absent. Further declarations do not substitute previously sent declarations, which means that a business can submit several declarations per month. Supplementary declarations can be made until mid-August of the year following the statistical reference 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?