Intrastat
Intrastat (short for intra-community trade statistics , also ICTS ) is based on the EC regulation No. 638/2004 on the community statistics of the movement of goods between member states, which replaced the former EEC regulation No. 3330/91 on January 1, 2005. These and the EC Regulation No. 1982/2004 regulate minimum standards for trade statistics throughout the Union.
Intrastat reports are used to record the actual movement of goods between the member states of the European Community . Companies have to report dispatches and receipts centrally, in Germany to the Federal Statistical Office . The submission of these reports is binding in all EU member states .
Purpose of the Intrastat declarations
Intrastat reports are summarized in the so-called intra-trade statistics . It can be used to provide current data on Germany's intra-Community trade. This happened before the completion of the European internal market from the data of customs clearance . With the discontinuation of such a procedure for the dispatch of Community goods from one Member State to the other, the introduction of Intrastat declarations became necessary. Information about the movement of goods is useful for answering questions about trade policy, development policy and the like. a.
Notifier
In the case of dispatch, the person who carries out an intra-community delivery in accordance with the Value Added Tax Act (UStG) is generally obliged to submit a report . Conversely, anyone who makes an intra-Community acquisition within the meaning of the UStG is generally obliged to provide information. The Federal Office can find out who is subject to registration through the relevant tax office through the company's advance VAT returns. Both reports can be coordinated with one another using the numbers.
Notifiable movements of goods
Not only the classic trade in goods is recorded, but the entire movement of goods. In principle, all goods transported from one Member State to another are subject to Intrastat statistics. This also includes transactions without transfer of ownership , e.g. B. Rent and leasing . Until 2006 repairs were also notifiable in Germany. As of January 2007, repairs and maintenance work are exempt from registering for intra-trade statistics.
Form of registration
Intrastat reports are submitted to the Federal Statistical Office in Wiesbaden by the 10th working day after the end of the reporting month. The reports must be made electronically and are subjected to a large number of different plausibility checks by the Federal Statistical Office.
Exemptions
Companies in Germany whose annual intra-trade dispatches or receipts to other Member States did not exceed EUR 500,000 (dispatch) or EUR 800,000 (receipt) in the current year or in the previous year are exempt from the reporting obligation for the respective direction of traffic. If the aforementioned value limit is exceeded in the current year, statistical reports must be submitted from the month in which the threshold was exceeded. The reports are to be transmitted electronically: the IDEV reporting system, in which you can choose between two different reporting systems (online form reporting or file upload), and the reporting process eSTATISTIK.core are available as a means. Private individuals as well as those obliged to provide information who are exempt from submitting a periodic tax return are also exempt.
In Austria, the corresponding assimilation threshold for statistics on the movement of goods between the member states is 750,000 euros per year.
In Italy, all business transactions with foreign countries have been subject to Intrastat reporting since 2011 (even small amounts). Every company that wants to make purchases and / or sales abroad must also submit a declaration to the revenue agency 30 days prior to execution.
statistics
| year | export | import |
|---|---|---|
| 2008 | 984 billion euros | 806 billion euros |
| 2011 | 1,061 billion euros | 903 billion euros |
| 2013 | 1,088 billion euros | 890 billion euros |
| 2016 | 1 204 billion euros | 955 billion euros |
according to DESTATIS
swell
- ↑ http://www.parlament.gv.at/PG/DE/XXII/I/I_00651/fnameorig_028338.html
- ↑ Section 30 (4) AHStatDV
- ↑ STATISTICS AUSTRIA: Foreign trade (INTRASTAT). Retrieved September 28, 2018 .
- ^ Federal Statistical Office (Destatis): GENESIS-Online database: Exports and imports by year. Retrieved December 29, 2017.