Obligation to provide information
The contact details of our company have changed. Who should we notify of the change?
New contact information can be sent to firstname.lastname@example.org.
If the VAT ID of our company changes, for example, due to a merger or a split, should we inform Customs about it? It is possible to submit Intrastat declarations without interruption under a new VAT identification number?
Customs needs to be informed about the matter. Declarations can continue without interruption if the activity under the new VAT ID continues to be the same.
Our company’s exports to other EU countries have reduced significantly and are now below the threshold value. How much longer do we have to continue submitting Intrastat declarations?
Customs keeps track of the Community trade of companies obliged to provide information through VAT and statistics information. If the company’s total annual exports stay below the threshold value, Customs regards the company’s obligation to provide information as expired, and informs the company of this with a letter. In practice, this takes place in the spring based on the information of the entire preceding year.
Our business has offices in different parts of Finland. Can each office give their own Intrastat declaration?
A company can choose if each of its offices provides its own declaration or if the information of all offices is combined into a single declaration. If declarations are to be submitted by individual offices, the company should apply for reporting unit IDs (INT codes) for them. The application can be informal and it should state the contact information of the offices. The application can be sent by e-mail to email@example.com.
Our company has started importing goods from other EU countries to Finland. How should our company register as an Intrastat declarant?
Companies do not need to register as Intrastat declarants themselves. If the threshold of the obligation to declare statistical data for imports is met, Customs notifies the company of this obligation. Similarly, Customs notifies companies of the obligation to provide data for exports.
We have previously used a representative, but now we would like to submit Intrastat declarations ourselves. Should we notify Customs about this?
It is not necessary to notify Customs.
A declaration we sent to Customs contains errors. Until what time can declarations be corrected?
Corrections of declarations can be made until mid-August of the year following the statistical reference year.
A consignment was left out by accident from our Intrastat declaration. How do we declare the consignment not included in the declaration?
You can make a normal Intrastat declaration on such a consignment for the month from where the consignment is missing. Additional declarations do not substitute previously sent declarations, which means that a company can submit several declarations per month. Additional declarations can be made until mid-August of the year following the statistical reference year.
The exceptions are January and February, which cannot be declared or corrected the following year in the Intrastat Declaration Service.
If our company does not have any EU imports or exports during a specific month, should we still submit an Intrastat declaration for that month?
Yes. An Intrastat declaration is a monthly declaration, and it must be submitted every month. If no EU imports or exports to be included in statistics have occurred during a specific month, a so-called “empty” declaration is to be submitted.
Can I have some more time for reporting Intrastat and how do I ask for it?
Extension for declaring is granted only for a justified reason in exceptional cases, eg. denial-of-service attack. In order to receive an extension, a company should be able to estimate their total value of EU arrivals and/or EU dispatches during the month in question. To apply for more reporting time, please contact Intrastat customer service firstname.lastname@example.org.
You can ask about
- declarations of intra-EU trade
- the use of the Intrastat Declaration Service.