Obligation to provide information
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.
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.
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 protected].
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.
Yes and no. For trade with the UK (country code GB), Intrastat declarations should be submitted up until the statistical period 12/2020. Statistics on the trade with Northern Ireland (country code XI) is collected with Intrastat declarations as of 1/2021. Statistics on the trade with Great Britain (country code GB) is collected with customs declarations as of 1/2021.
It is not necessary to notify Customs.
Corrections of declarations can be made until mid-August of the year following the statistical reference year.
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.
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.