INTRASTAT system agent customs irun, brexit irun and intrastat hs code intrastat
IPARLA Y ARAMBURU, SL offers its monthly management service of Intrastat declarations to your company in a quick and simple way, adjusting to your volume of operations and your budget.
All goods moving between the statistical territory of the Member States of the European Union are subject to the INTRASTAT system. Consequently, in the case of Spain, all shipments of goods moving between the statistical territory of Spain and the statistical territory of any of the other Member States of the European Union are subject to intra-Community statistics, except for the possible exceptions included in the INTRASTAT regulations.
Specifically, within the aforementioned scope are included:
- Community and non-Community goods. agent customs irun, brexit irun and intrastat
- Goods that are the object of a commercial transaction and those that are not.
- All goods that in their movement between Member States cross the external border of the European Union.
However, operations that are classified as services in accordance with 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 mentioned above, the INTRASTAT system includes all goods moving from one Member State of the European Union to another, whether or not they are the subject of a commercial transaction.
The territorial scope of the INTRASAT system is therefore that 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, Romania.
Notwithstanding the above, 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". For the rest of the Union, the exceptions are the Territory of Büsingen (Germany), the Municipality of Livigno (Italy), the French overseas departments, the Island of Heligoland (Germany), Campione D'Italia (Italy), the Italian waters of Lake Lugano, the Channel Islands (Great Britain) and Mount Athos.
Statistical obligors are persons who are obliged to submit INTRASTAT declarations, i.e. to supply statistical information, and this obligation is determined by two factors which must be considered together:
- Nature of the operator : the obligation to supply the statistical information extends to any natural or legal person subject to VAT in the Member State of dispatch who:Has intervened in a contract stipulating the dispatch or introduction of goods.Failing this, is the person ordering the dispatch or reception of the goods.Failing this, is in possession of the goods, both at dispatch and introduction.
- Volume of operations : in accordance with Order EHA/3799/2008, of 23 December, which regulates the statistical thresholds in force for the financial year 2012, the statistical obligated parties that in the previous or current financial 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 obliged to present the INTRASTAT declaration.
Therefore, those intra-Community operators whose total invoiced amount of introductions into Spanish statistical territory or dispatches from Spanish statistical territory in the previous year did not exceed, respectively, 400,000 euros, are exempt, for the introduction and dispatch flows considered independently.
In both cases, if an operator exceeds the figure of 400,000 euros during the tax year, he will be obliged, in the month in which this amount was exceeded, to submit a statistical return including all the operations carried out during the year and, from that moment onwards, he will have to submit INTRASTAT returns on a monthly basis.
Notwithstanding the above, there are certain persons who are exempted from submitting statistical returns, namely:
- Private individuals, except in the case of intra-Community trade in new means of transport or products subject to excise duties.
- Legal persons who are not obliged to file the recapitulative declaration of intra-Community operations (form 349).
Finally, those operators who are obliged to file INTRASTAT returns for a given year and who foresee not carrying out intra-Community dispatches or introductions of goods during that year, may request to be excluded from the obligation to file the statistical returns corresponding to that year, for which they must submit the corresponding request in accordance 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 their nature and the volume of their operations must submit the corresponding INTRASTAT declarations, said declarations must be submitted by their tax representative.
Link to the Intrastat regulation (BOE of 11 February 2009)
