What is Intrastat (internal trade statistics)?
Goods deliveries from one EU Member State to another are free of importation sales-added tax by indicating the consignor’s/consignee´s VAT-N° (intra-community deliveries).
The actual goods movements between Germany and other EU-member states are statistically determined by the intra-commercial statistics and transferred to the Federal Statistical Office at Wiesbaden.
This concerns arrivals of goods as well as shipments within the EU and also, in the event that these are free of charge or for subcontracting. Intrastat reports are binding for companies. Exemption of the obligation to report only comes into consideration in the case of a shipment or goods arrival if the invoice value of goods has not exceeded 500.000 €/year for shipments, 800.000 €/year for arrivals during the preceding year. In the event that the limits are exceeded in the current year, a report must be sent, and this from the month following the value excess.
This report must be sent on the 10th working day of the following month at the latest.
You can find further details on the Statistical Federal Office’s website under: destatis.de
What is a comprehensive report?
In case of intra-communitiy deliveries, a comprehensive report must be addressed to the Federal Office of Finances. Here, invoice values will be cumulated on the consignee’s VAT N° per quarter.
Deadlines to hand in the comprehensive report are based on § 18a Value Added Tax Act (UstG), generally on the 25th day after the end of every month or calendar quarter.
With our software, we prepare the two necessary reports for you.
To enable us to do so, please send us copies of the invoices or packing lists via mail or fax; they will enable us to calculate the necessary information according to the number of deliveries per week or per month.
As our customers, we write the Intrastat reports for the Statistical Federal Office for you. As for the comprehensive report that should be addressed to the Federal Office for Finances, we will send you a printout of the declared values.
Are you interested? Feel free to call us: +49 (0)2131-40274-0