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The Intrastat is not for tax purposes, it is to provide statistical data about the movement of goods from one EU country to another.

WHO MUST FILE THIS DECLARATION

Individuals and legal entities that trade in goods with other countries of the European Union must file this declaration.

AMOUNTS THAT DETERMINE WHETHER YOU MUST PRESENT THE INTRASTAT DECLARATION OR NOT

1. According to the arrivals of goods (purchases)

The operators who have annual incoming intra-community transactions this year or the previous year for an amount of over €400,000.

• According to the goods dispatched (sales)

The operators who have annual outgoing intra-community transactions this year or the previous year for an amount of over €400,000.

The obligation to present the declaration is separate for goods coming into a country and those being dispatched.

DEADLINE TO PRESENT THE DECLARATION

The deadline to present the declaration is the 12^th day of the month after the declared transactions take place or if the 12^th is a Saturday, Sunday or a public holiday, the deadline is moved to the next working day-