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EU legislation Last update: 11.01.2021 | Number of views: 17054 REGULATION (EC) No 638/2004 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91 as amended. Intrastat is reporting for statistical purposes, not for VAT purposes. Intrastat, therefore, is not guided by domestic tax legislation, but rather by national statistical legislation. Nevertheless, the Intrastat system has been developed on the basis of a close link to the VAT reporting system. Reconciling VAT and Intrastat data Intrastat werd opgericht op 1 januari 1993, de dag waarop de eengemaakte EU-markt van kracht werd. Het vervangt de douaneaangiften als bron van gegevens over het goederenverkeer.

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It began operation on 1 January 1993, when it replaced customs declarations as the source of trade statistics within the EU. Intrastat declarations mainly cover statistical data, however, fiscal data is also required in some cases. Although Intrastat returns are guided by national statistical legislation, there is a close link with the VAT system relating to intra-EU trade and the figures are often reconciled to check the exhaustiveness and quality of the data reported. Legal Background The legal basis for Intrastat is the EU legislation for statistics on trade between of Intrastat the EU Member States (Regulation (EC) No. 638/2004 and 222/2009 of the European Parliament and of the Council, Commission Regulation (EC/EU) No. 1982/2004, 91/2010 and 96/2010), which takes precedence over the laws of the administrative barriers. For the purpose of measuring the trade in goods between the EU Member States a direct data collection from trade operators (Intrastat) was set up which is regulated by EU legislation and is mandatory in all Member States including Hungary. 1 GENERAL INFORMATION ON INTRASTAT AND THE FULFILLMENT OF A company must report for Intrastat if: it trades in goods with companies or individuals in other EU Member States, and; the total value of the company’s dispatches of goods to EU Member States or arrivals of goods from EU Member States in the previous or current calendar year exceeded the value of the exemption threshold mentioned in the Intrastat Guide.

Intrastat.

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Intrastat 2019-07-05 1 Intrastat Alla företag i EU ska rapportera sin handel med andra EU-länder. I Sverige ska flödet av varor rapporteras till SCB var månad. I DSM benämns detta som Intrastat-rapportering. Vid Intrastat-rapportering ska statistisk för all varuhandel med de andra The new Intrastat legislation, introduced on 1 January 2005, forms part of these efforts to improve and adapt the statistical system in order to take better account of both users' needs and the burden on information providers.

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These tresholds are set separately for arrivals and dispatches. About Intrastat - Legislation. European: Basic Regulation - Regulation CE 638/2004 with subsequent modifications.

filing EC Sales Listings and Intrastat declarations, will continue to  3 Dec 2019 It is therefore important to highlight the fact that EU VAT laws will still possibility that the seller will have to start completing Intrastat reports. 20 May 2019 This is confirmed by Eurostat. The expectation to have the legislation complete is approximately in the 4th quarter of 2019 (after the European  204 of Directive 2006/112/EC. The requirement for registration under VATA leads to a smaller range of liable persons in practice.
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BELANGRIJKSTE DOCUMENT Verordening (EG) nr. EU legislation allows the Intrastat reference period (that is the month during which the transaction is deemed to have occurred) to be either the date on which the goods actually arrive in or leave the UK or the VAT tax point. INTRASTAT declarations are submitted to help gather valuable intra-EU trade statistics.

2015-06-18T13:15:07+02:00 0.5 http://www.tullverket.se/images/18.44a6a1ff14dad48234f6d3/1434626203568/EU-symbol.jpg 2015-06-18T13:16:43+02:00  Enheten består av cirka 20 medarbetare med huvudsakliga uppdraget att hantera finansiell rapportering avseende externfinansierade projekt, främst EU-,  Regulation (EU) No 182/2011 of the European Parliament and of the Council on implementing powers conferred on the Commission; Intra-EU trade (or Intrastat) Basic Act: Regulation (EC) No 638/2004 of the European Parliament and of the Council; Implementing provisions: Commission Regulation (EC) No 1982/2004; Extra-EU trade (or Extrastat) Intrastat was set up on 1 January 1993, the date on which the EU’s single market came into effect. It replaced customs declarations as a source of trade data. For more information, see the Eurostat website.
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