INTRASTAT agente aduana irun, brexit irun y intrastat  hs code intrastat

IPARLA Y ARAMBURU, SL  offers its monthly management service for your company's Intrastat declarations quickly and easily, adjusting to your volume of operations and your budget.
Advantages :

• Reduction of errors in data presentation.
• Compliance with community requirements.
• Comprehensive service that includes data collection and presentation.

All goods circulating between the statistical territories of Member States of the European Union and the INTRASTAT HS code are subject to declaration under the  INTRASTAT system  . Consequently, in the case of Spain, all shipments of goods circulating between the statistical territory of Spain and the statistical territories of any of the other Member States of the European Union will be subject to intra-community statistics, with the exception of possible exceptions set out in the  INTRASTAT regulations .
Specifically, the aforementioned scope includes:

• Community and non-Community goods.
• Goods that are the subject of a commercial transaction and those that are not.
• All goods that cross the external border of the European Union in circulation between Member States.

However,  transactions classified as services, according to the definitions contained in Articles 11 and 12 of Law 37/1992 on Value Added Tax, are not included within the scope of the INTRASTAT  system.
As previously noted,   all goods circulating from one European Union Member State to another  are included in the INTRASTAT system, whether or not they are the subject of a commercial transaction. Irun customs agent, Brexit, Irun and Intrastat
Therefore, the territorial scope of the  INTRASAT system  is made up of the Member States, which for these purposes are France, Belgium, Luxembourg, the Netherlands, Germany, Italy, the United Kingdom, Ireland, Denmark, Greece, Portugal, Spain, Sweden, Finland, Austria, Poland, Estonia, Latvia, Lithuania, Hungary, the Czech Republic, Slovakia, Malta, Cyprus, Slovenia, Bulgaria, and Romania.
However, there are certain exceptions to the above, i.e. territories of Member States that are not included in the  INTRASTAT system .
In the case of Spain, the Canary Islands, Ceuta, and Melilla are not part of the "  INTRASTAT territory ." As for the rest of the Union, the exceptions are the Territory of Büsingen (Germany), the Municipality of Livigno (Italy), the French Overseas Departments, Helgoland (Germany), Campione d'Italia (Italy), the Italian waters of Lake Lugano, the Channel Islands (Great Britain), and Mount Athos.
Statistical obligations are defined as those persons who are required to submit INTRASTAT declarations  , that is, to provide statistical information. This obligation is determined based on two factors that must be considered jointly:

• Nature of the operator : the obligation to provide statistical information extends to any natural or legal person subject to VAT in the Member State of dispatch who:Has participated in a contract stipulating the dispatch or introduction of goods.Failing this, is the ordering party for the dispatch or receipt of the goods.Failing this, is in possession of the goods, both at the time of dispatch and at the time of introduction.
• Volume of operations : in accordance with Order EHA/3799/2008, of December 23, which regulates the statistical thresholds in force for the year 2012,   those statistically obligated who in the previous or current year carried out intra-community operations in one or both flows for a total invoiced amount equal to or greater than  400,000 euros are required to submit the INTRASTAT declaration .

Therefore, for the flows of introduction and dispatch considered independently, those intra-community operators whose total invoiced amount of introductions into the Spanish statistical territory or dispatches from said territory in the previous year did not exceed, respectively, the figure of 400,000 euros are exempt .
In both cases, if an operator exceeds €400,000 during the fiscal year,  they will be required to file a statistical declaration in the month in which this amount is exceeded, including all transactions carried out during the year. From that moment on, they must file INTRASTAT  declarations   on a monthly basis.
Notwithstanding the above, there are certain persons exempt from filing a statistical declaration, namely:

• Individuals, except in the case of intra-community exchange of new means of transport or products subject to excise duties.
• Legal entities that are not required to submit the summary declaration of intra-Community transactions (form 349).

Finally, those operators who are required to submit  INTRASTAT  declarations for a given financial year that foresee the non-execution of intra-community shipments or introductions of goods during the same, may request to be excluded from the obligation to submit the statistical declarations corresponding to said financial year, for which they must submit the corresponding application that complies with the provisions of Annexes VIII or IX of the INTRASTAT  Resolution .
Finally, it should be noted that when the operator is a natural or legal person not established in the Spanish statistical territory, who, due to the nature and volume of their operations, must submit the corresponding  INTRASTAT declarations , said declarations must be submitted by their tax representative.

Link to the Intrastat Regulations (BOE 11/02/2009

                    transbordos irun