1.2 Providers of statistical information (PSIs)

1.2 Providers of statistical information (PSIs)

1.2.1 Providers of statistical information for the Intrastat system

As a rule, the parties responsible for providing information for the Intrastat system are:

In case of an intra-EU arrival or an intra-EU dispatch of goods, the operator identified in the VAT system, who

  • has concluded a contract giving rise to the import/export of goods; or failing that;
  • dispatches/takes delivery of or provides for the dispatch/delivery of the goods; or failing that;
  • is in possession of the goods which are the subject of the dispatch/delivery. Therefore, providers of statistical information (PSIs) are mostly taxable persons. This includes also those who only carry out transactions not giving them any deduction rights, and non-taxable legal persons, who, concerning their intra-Community trade in goods, are subject in the Member State of dispatch, in the Member State of arrival or both, to the tax reporting obligations provided for in European Directive 2006/112 / EC.  

However, more than 80% of taxable persons reporting intra-EU acquisitions or supplies of goods for tax purposes are exempted from providing Intrastat information. In fact, in order not to impose excessive workload on economic operators, the Community legislator has introduced a system of thresholds. These thresholds are expressed as the annual value of intra-Community trade below which taxpayers are exempted from providing Intrastat information or can provide simplified information.

The following persons are also exempted from providing any Intrastat information:

  • households;
  • legal persons or people already exempted from completing a tax return..

1.2.2 Identification of providers of statistical (PSIs) for the Intrastat system

The EU legislator has provided that the tax administration provides STATEC with the necessary information to identify companies that have reported intra-EU acquisitions and deliveries of goods for tax purposes.

Once a quarter, STATEC contacts by mail the companies whose intra-community deliveries or acquisitions of goods have exceeded the exemption thresholds.

The “Administration de l’Enregistrement et des Domaines” (VAT Authority), however, does not have access to the individual data collected by the Intrastat system.

1.2.3 Beginning of the reporting obligation

Companies whose arrivals exceed, during year x, €200,000, have to report their movements of goods starting the month of exceeding this threshold.

Companies whose dispatches exceed, during year x, €150,000, have to report their movements of goods starting the month of exceeding this threshold.

1.2.4 Noncompliance to the reporting obligation

The reporting obligations are provided by the law of July 10, 2011, article 13 on the organization of STATEC (National Institute of Statistics and Economic Studies). The PSI who fails to his statistical obligation is liable to sanctions.

STATEC law of July 10, 2011, Art. 15: „Refusing to provide the information requested, refusing to provide it in the time limit, as well as intentionally providing inaccurate or incomplete information is liable to a fine of 251 euros to 2,500 euros..“

The sanction does not release the PSI from his statistical obligation. The fine will not at all exempt the PSI from providing the respective Intrastat report.

1.2.5 End of the reporting obligation

  • Starting January of year x + 1

It is up to the PSI to recalculate the annual amounts of arrivals/dispatches of goods at the end of year x.

Companies which, have not exceeded in year x the total of €200,000 for arrivals or €150,000 for dispatches, can request a reporting exemption for the respective flow of goods in year x + 1. STATEC only grants an exemption with a duly substantiated written request.

It is important to mention, that the exemption granted is only provisional and that the reporting obligation reappears when the cumulative value of transactions reaches or exceeds again the exemption threshold.

  • During year x

PSI who stop their activities during year x (bankruptcy, takeover, closure) are exempted starting the date of the cessation of activities. The Intrastat administrator at STATEC has to be informed of the cessation of activities.

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