Outsource your trade of goods declarations or Intrastat

déclarations échange biens

DEfinition of trade of goods declaration (deb) / intrastat

The trade of goods declaration (DEB) / Intrastat is a declarative obligation that has to be submitted to the Department of Customs. It lists all intra-community trade of goods transactions between businesses in different European Union member states. The Intrastat is the term most commonly used in Europe, however in some countries it may have a different name. This is the case of France where Intrastat is known as DEB.

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everything you need to know about deb / intrastat

 
 
 
 

Currently, you can conduct trade operations within the European Union freely, without formalities and without border control: you do not have to make a customs declaration. However, depending on the nature of your business, every month you may be required to complete a trade of goods declaration (DEB) / Intrastat declaration listing all your intra-community trade.

When speaking of trade exchanges within the European Union, the term Arrival means the entry of community goods on the national territory, and the term Dispatch signifies the shipment of goods from your country to another country of the European Union. Thus, the DEB/Intrastat is a declaration that regroups all arrivals and dispatches that your company has carried out with businesses in other European Union member countries.

In France, the trade of goods declaration (DEB) is complexe and must contain all the intra-community trade of goods transactions between France and another EU member country, in particular:

intra-community trade of goods subject to excise

introduced goods for which duties and taxes are paid, and which are dispatched to another EU member state

community goods dispatched to a company in another EU member country from which they are exported

However, some product categories continue to be subject to more complex formalities (alcoholic beverages, tobacco, war materials, medicines) and are therefore excluded from the DEB, the same applies to the trade with the overseas departments.

To note, that in the rest of the Europe (outside France), the Intrastat declaration is only statistical, and is accompanied by a complementary fiscal declaration to determine trade of goods transactions between member states. For a reminder, the Intrastat declaration is mandatory if a certain threshold is exceeded. The threshold corresponds to the amount of sales or purchases of intra-community transactions.

POINTS TO REMEMBER

 

premier point à retenir sur la déclaration d'échange de biens

Intrastat declaration must be submitted in accordance with the declaration schedule of the country concerned. The DEB in France has to be filed every month by the 10th working day.

septième point important sur la déclaration d'échange de biens

Intrastat thresholds vary from country to country.

septième point important sur la déclaration d'échange de biens

Failure to produce the DEB / Intrastat, is penalised by a fine. The amount depends on the country, in France it can reach 1 500 € per month.

septième point important sur la déclaration d'échange de biens

Companies are legally entitled to use external service providers to manage the DEB / Intrastat declarations on their behalf.

INTRASTAT THRESHOLDS AS OF 1st JANUARY 2017

 

   Country     Arrival     Dispatch     Currency
Germany 800 000 500 000 EUR
Austria 750 000 750 000 EUR
Belgique 1 500 000 1 000 000 EUR
Bulgaria 410 000 240 000 BGN
Croatia 1 700 000 750 000 HRK
Cyprus 100 000 55 000 EUR
Denmark 6 000 000 4 500 000 DKK
Spain 400 000 400 000 EUR
Estonia 200 000 130 000 EUR
Finland 550 000 500 000 EUR
France 460 000

> 460 000*

< 460 000*

EUR
Greece 150 000 90 000 EUR
Hungary 170 000 000 100 000 000 HUF
Ireland 500 000 635 000 EUR
Italy 0 0 EUR
Latvia 180 000 100 000 EUR
Lithuania 280 000 170 000 EUR
Luxembourg 200 000 150 000 EUR
Malta 700 700 EUR
Netherlands 1 000 000 1 200 000 EUR
Poland 3 000 000 1 500 000 PLN
Portugal 350 000 250 000 EUR

Czech Republic   

8 000 000 8 000 000 CZK
Romania 900 000 900 000 RON
United Kingdom    1 500 000 250 000 GBP
Slovakia 200 000 400 000 EUR
Slovenia 120 000 200 000 EUR
Sweden 9 000 000 4 500 000 SEK

* Below 460 000 €, a simplified Intrastat/DEB declaration is required. Above 460 000 €, a detailed Intrastat/DEB declaration is required.

WHAT ASD GROUP can do for you

 
 
 
 

Outsourcing the management of your Intrastat declarations offers you significant benefits in terms of saving time and money and gaining peace of mind for you and your employees.

In view of the benefits that outsourcing Intrastat declarations can offer your company, you only have to choose a strategic and trusted partner to assist you in the necessary processes.

Thanks to the experience and know-how we have acquired in over 20 years of activity, we can handle all your customs formalities, we can assist you in the necessary processes to fulfill your declaration requirements and we can ensure the security of your operations in a long term.

icône établissement vérification

PREPARATION, VERIFICATION

Preparation, verification and filing of DEB, DES and Intrastat

icône analyse contrôle

ANALYSIS AND CONTROL

Detailed monthly analysis and monitoring of all your transaction flows

icône saisie vérification

INPUT AND VERIFICATION

Input and verification of the accuracy of invoices and customs nomenclature

icône nomenclature douanière

CUSTOMS NOMENCLATURE

Research and verification of the customs inspection

icône assistance

ASSISTANCE

Assistance during an administrative or customs inspection

icône formation

TRAINING

Organisation of specific training in processing the DEB/DES/Intrastat