Intrastat is a system for collecting statistical data on the trade in goods between the Member States of the European Union (EU). Introduced in 1993, following the creation of the European single market, it replaced internal customs declarations to enable accurate monitoring of the movement of goods within the EU. In France, this system has been known as EMEBI (Monthly Survey on Intra-EU Trade in Goods) since 1 January 2022; previously it was called D.E.B. (Declaration of Trade in Goods), which combined two procedures: EMEBI and the VAT recapitulative statement (ERTVA) relating to intra-EU supplies of goods.
Companies exceeding a certain turnover threshold, set annually by each Member State, are required to declare monthly details of their intra-EU dispatches and arrivals of goods. These declarations include information such as the value, quantity, product codes (TARIC codes), as well as the countries of destination or origin of the traded goods.
The data collected through Intrastat/EMEBI is crucial for national governments and European institutions, as it enables them to compile detailed statistics on intra-EU trade. These statistics are then used to design and adjust economic policies, analyse the trade balance, and conduct various economic studies. By providing a comprehensive and accurate overview of trade flows between EU countries, Intrastat/EMEBI plays a key role in understanding and managing economic dynamics within the European Union.
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Intrastat: When do you have to declare?
An Intrastat declaration must be made in the following cases:
Trading volume
Companies whose volume of trade in goods with other EU Member States exceeds a threshold determined annually by each Member State must make an Intrastat declaration. This threshold varies from one country to another and may be different for dispatches and introductions of goods.
All physical goods that are traded across intra-EU borders must be declared, with certain specific exceptions, such as goods in transit, goods for repair or commercial samples with no commercial value.
Simplification threshold
In France and other countries, there is a simplified threshold above which companies must provide more detailed information, such as product nomenclature codes, statistical value, etc.
Specific operations
Certain special transactions may also require an Intrastat declaration, such as distance sales (e-commerce), internal transfers of assets from one Member State to another, and exchanges of goods on consignment.
Shipment and introduction of goods
Shipments : When goods are shipped from one member country to another member country of the EU.Introductions : When goods are received from another member country of the EU in the member country where the company is located.
A system of penalties has been provided for in the event of non-compliance with this declaration obligation or errors in filling in the EMEBI (ex-DEB)/Intrastat, on the basis of Articles 1788e of the General Tax Code and 467-4 of the Customs Code. <The legislation provides for a fine of €750 for each missing or late declaration. This can be doubled to €1,500 if the debtor fails to rectify the situation within 30 days of the formal notice. They also state that each omission or error in a declaration will give rise to a fine of €15, but not exceeding €1,500 in total.
In addition, as part of its EMEBI (ex-DEB)/Intrastat verification powers, customs has rights of communication and information and a right to make statements and call a meeting. Failure to respond to these requests within the time limit set by the service may result in a fine.
Tax representation: Ensure your compliance with complete peace of mind
The Intrastat declaration must be made every month. The filing deadline varies from country to country.
The Intrastat declaration thresholds are different depending on the country.
Severe penalties are provided for by law for failure to complete the Intrastat. Fines can be as high as €1,500 per month not declared.
The law authorises companies to use external service providers such as ASD Group to handle Intrastat/EMEBI (formerly DEB) declarations or DES (declarations of exchange of services).
In 2022, in France, the thresholds of 460,000 euros for introduction and 1 euro for dispatch have been abolished. Companies must file this declaration monthly as soon as they have received a letter from the customs authorities (it may be a declaration on introduction, on dispatch or both, depending on the letter received).
This formality does not exempt you from VAT obligations, as intra-Community trade is invoiced as national VAT, so you should contact your tax centre.
Issues and challenges of the Intrastat declaration
Are you looking to declare your Intrastat efficiently without the red tape but facing the following challenges?
Complexity of regulations
Intrastat regulations can be complex and vary from country to country within the EU. This can make understanding specific requirements and compliance difficult.
Frequent rule changes
The rules and declaration thresholds may change regularly, requiring constant monitoring to ensure compliance with new requirements.
Data accuracy
Ensuring the accuracy and completeness of the data collected can be a challenge. Companies often have to process large amounts of data on intra-Community transactions, which can increase the risk of errors.
Anomaly management
Identifying and correcting anomalies or inconsistencies in data can be difficult. Companies need to have processes in place to check and validate information before submission.
Time and resources
Some companies may lack dedicated resources or external support to manage Intrastat declarations effectively, increasing the risk of non-compliance.
Administrative burden
Preparing and submitting Intrastat declarations can be time-consuming and administratively burdensome, especially for companies with a high volume of intra-EU transactions.
To overcome these obstacles, ASD Group supports you to overcome these challenges effectively.
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How does ASD Group facilitate your Intrastat formalities thanks to its experts?
ASD Group simplifies your administrative and regulatory processes by providing you with a team of qualified INTRASTAT experts. Thanks to their in-depth knowledge of customs and international regulations, they are with you every step of the way, helping you save time, avoid costly mistakes and focus on developing your business.
Data Collection
We collect all relevant data and invoices on your intra-EU transactions, including information on goods, quantities, values and trading partners.
Validation and Verification
We check the data collected to ensure accuracy and compliance with INTRASTAT requirements. This includes checking commodity codes, countries of destination/origin, and declaration thresholds.
Preparing and submitting declarations
We prepare INTRASTAT declarations in the format required by the competent authorities, then submit them within the regulatory deadlines.
Follow-up and Support
After submission, we follow up to deal with any queries or requests for further information from the authorities. We also provide ongoing support to help you understand and improve your reporting processes.
Our team ofIntrastat specialists is on hand to provide you with expert advice and personalised support.
Reliability
A guarantee of the quality of the work and the security of your declarations to protect your data and minimise risks.
Digitalisation
<We develop our own specific software for controlling flows and thresholds, electronic data management, deadline reminders, etc. All are available on our 100% online multiservice platform MyASD.
Thanks to our expertise, we have been a trusted contact for European tax and customs authorities for over 20 years, guaranteeing your activities in the EU and your reputation with European tax and customs authorities.
Reactivity
We respond to all customer enquiries within 48 working hours, ensuring smooth and efficient communication throughout the process.
Constant regulatory watch
Our experts keep a constant watch on regulatory developments, enabling you to stay informed and adapt quickly to changes.
Dedicated advisor
Each customer is assigned a dedicated account manager who supports them throughout their journey with us, ensuring a personalised service and a relationship of trust.
My company is perfectly compliant in terms of VAT & Intrastat thanks to ASD Group, that's all I ask. Mission accomplished.
02 / 05
ASD Group's added value was the availability of the people we spoke to, the response time, the way the files were handled - in short, efficient teams.
03 / 05
In order to complete our offer, we needed a specialist when it came to tax issues related to international trade.
It seemed natural to contact ASD Group, a company renowned for its expertise in international tax matters.
04 / 05
We really want to thank you all for the special effort you put into managing our files (especially this weekend!).
We can be very demanding, but we are really happy to cooperate with you and your team!
05 / 05
ASD Group were able to provide us with their expertise in both the compliance of our VAT declarations and the compliance of our sales invoices and their particularities in European countries.
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