VAT, Customs & Excises

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Intrastrat

Are you a business operating within the ?

Within the European Union, you carry out most of your trade freely, without formalities and border controls, and no customs declarations are required. However, you may be required to send monthly summary statements to customs. Eurotax is the customs expert and offers you a complete service for your declarations. Contact us for a personalized quote & our assistance with intra-community declarations. Our service offering will be established based on your transaction volume and the terms of providing your monthly data.

The Eurotax offer:

Since January 1st, 2020 and the implementation of the “Quick Fixes”, the fiscal and financial implications of the Intrastat have increased significantly.
On top of the customs penalties of € 750 per missing Intrastat return and € 15 by mistake (with a ceiling of € 1,500 per declaration), there is now the risk of a potential VAT re-adjustment at the applicable rate for the goods subject to Intrastat filing.

In addition, intra-community deliveries must be monitored with special attention as regulations have tightened the applicable conditions for VAT exemption. The following principles are now in force:

What Eurotax offers in order for you to be in compliance : 

A systematic verification of the customer’s VAT number validity becomes mandatory;

The list of documents proving the shipment of goods has become exhaustive and restricted. In addition, the elements of proof must be consistent and delivered by two different parties independent one from another AND independent from the seller and the buyer;

The correct Intrastat filing of intra-community deliveries has become a sine qua non condition to secure VAT exemption. Besides, mistakes in the Intrastat filing may result in having your VAT exemption challenged.

Intrastat & EC sales list : Why and How ?

The Intrastat return is complex and must include all intracommunity movements of goods circulating between France and the other EU Member States.

On the other hand, filing an EC Sales list of services, is easier as far as formalism is concerned, however it requires a specific knowledge on the applicable rules for international services.

Intrastat return of dispatch / arrival

Arrivals are when goods with EU status are introduced in the national territory.

In Europe, operators are liable for the DEB (Intrastat) on introduction and dispatch when the amount of their intra-community acquisitions has exceeded the threshold in force.

For example, there is no threshold for shipping to France, in Spain the threshold is set at 400,000 Euro.

Ec sales list of services

Some services, in accordance with the provisions of European Directive 2006/112 / EC, to companies established in other Member States of the European Union, are subject to intra-community summary declarations (ECSL).

These declarations are required for statistical purposes but also to support cross-checked verifications of the declared VAT transactions (both at national and EU levels.)

Choosing  Eurotax  is to derive benefit from: 

From our expertise
to adopt best practices and reduce the risks of filing mistakes and of a VAT re-adjustment.
From an automated processing
of your data that includes many control points to ensure your Intrastat returns are compliant and reflect the true nature of your operations.
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Please contact us to receive a personalized quote for our assistance in relation to Intrastat or EC Sales filing.
Our offer will be personalized and based on your number of operations and the device used to supply the monthly data.

Contact us to have a free quote