Intrastat !
Intrastat is the statistics of trade between member states of the European Union (EU), in which data are collected monthly using statistical forms directly from the reporting units. Intrastat was introduced in 1993 with the introduction of the common European market, when data on trade between member states could no longer be obtained from customs declarations due to the abolition of internal borders.
Who has to report ?
An economic entity is included in the Intrastat statistical survey in the current year if:
- it trades in goods with economic entities in other EU member states and
- the total value of his dispatches to the EU Member States and arrivals of goods from EU Member States in the preceding calendar year exceeded the so-called national assimilation threshold.
Inclusion threshold ?
National inclusion threshold is 200.000 EUR for shipments and 120.000 EUR for goods receipts.
According to Article 13 of Commission Regulation (EC) no. 1982/2004, the obligation to report to Intrastat also arises during the year when the company’s cumulative value of goods exchange – determined on the basis of data on supplies of goods to other EU member states and acquisitions of goods from other EU member states, which the company reported on the VAT-O form – exceeds the applicable inclusion threshold with other member states from the beginning of the current year. The company (reporting unit) reports from and including the month of the current year in which the inclusion threshold was exceeded.
The reporting unit is obliged to report only for that flow of goods (shipments of goods, receipt of goods) for which it exceeded the inclusion threshold. The obligation to report lasts until the receipt of a notice of termination of the obligation to report.
Methods of reporting:
Two forms of reporting are in use in Slovenia:
- electronic reporting through the exchange of electronic messages and
- electronic reporting via web form.
The deadline for delivery of data to the Customs office of Nova Gorica !
The deadline for delivery of data to the Customs office of Nova Gorica is from 1st to 15th of the month for the previous month regardless of media reporting. If the 15th is not a working day, the deadline for delivery of the data is on the last working day prior to that date. If you are reporting in several shipments, the aforementioned deadline refers to the last shipment for the reporting period. Reporting in the current month for the current month is not allowed. Responsibility for the timely delivery of data bears on the reporting unit.
What is reportable and what is not ?
The following is reportable for INTRASTAT :
- commercial transactions with goods intended for use, consumption, investment or resale involving the transfer of ownership;
- movement of goods from one Member State to another without executing purchase or sale;
- return of goods and replacement products supply;
- certain other types of transactions, which are shown in the List of deal type codes.
The following is not reportable for INTRASTAT :
- services (except repair and finishing);
- goods in transit;
- dispatches and arrivals of goods which are listed: Goods that are not included in Intrastat Goods that are not included in Intrastat
