Intrastat messages serve the European community for the collection of the actual goods traffic between member states. Enterprises must announce dispatching and entrances central, in Germany to the Federal Statistical Office. From the obligation to register value added tax-requiring enterprises are released in Germany, whose dispatching to other European Union member states and/or entrances did not exceed the value of 300.000 euro in the previous year. If this value border is only exceeded in the current calendar year, then the obligation to register begins with the month, in which the threshold was crossed. Private people are excluded from the obligation to register, it is it dispatches to foreign Privatpersonen.Die delivery of these messages is obligatory on all European Union member states.

Purpose of the Intrastat messages

Intrastat messages in summary in the so-called Intrahandelsstatistik. From it current data can be placed over the trade within the community of Germany ready. This happened before the completed European domestic market from the data of the tariff completion. With the omission of such a completion in dispatching of community commodity of the one to the other member state the introduction of the Intrastat messages became necessary. Data concerning the goods traffic are helpfully for the answer of questions approximately commercial policy, development policy, among other things

Compulsorily notifiable

In the case of dispatching rule that is generally obligated to the reporting delivery, which a supply within the community implements in accordance with value added tax law (UStG). Turned around in principle that obliged to give information, which transacts an acquisition within the community in the sense of the UStG.

Compulsorily notifiable stock movements

Not only the classical trade is seized, but the entire Warenverkehr.So are subject in principle all from a member state into another member state to carried goods of the Intrastat statistics. By this also transactions without transfer of title, e.g. rent and leasing fall. Furthermore in Germany are repairs compulsorily notifiable.

Form of the registration

Intrastat messages become at the Federal Statistical Office in Wiesbaden up to 10. Working day at expiration of the month under report delivered. This can take place by EDP, in writing or form. The messages are examined by the Federal Statistical Office random test method for accuracy. Here the export reports of other countries are consulted.

Related links

Detailed text with legal texts at the Chamber of Commerce Hamburg

Articles in category "Intrastat"

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