Outsource your trade of goods declarations or Intrastat
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.
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
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.
Intrastat thresholds vary from country to country.
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.
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
|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|
> 460 000*
< 460 000*
|Greece||150 000||90 000||EUR|
|Hungary||170 000 000||100 000 000||HUF|
|Ireland||500 000||635 000||EUR|
|Latvia||180 000||100 000||EUR|
|Lithuania||280 000||170 000||EUR|
|Luxembourg||200 000||150 000||EUR|
|Netherlands||1 000 000||1 200 000||EUR|
|Poland||3 000 000||1 500 000||PLN|
|Portugal||350 000||250 000||EUR|
|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.
Preparation, verification and filing of DEB, DES and Intrastat
ANALYSIS AND CONTROL
Detailed monthly analysis and monitoring of all your transaction flows
INPUT AND VERIFICATION
Input and verification of the accuracy of invoices and customs nomenclature
Research and verification of the customs inspection
Assistance during an administrative or customs inspection
Organisation of specific training in processing the DEB/DES/Intrastat