2.2 Reporting by paper form

Reporting Intrastat on a paper form is only allowed for simplified declaration (DS).

 

This means that the PSI can send the declaration by post. Sending the declaration by email is not recommended for reasons of confidentiality. Nevertheless, it is accepted for less workable formats, such as Excel, Word, PDF or JPG, but is the sole responsibility of the declarant.

Therefore, STATEC strongly recommends using IDEP, even for companies reporting only a few transactions per month.

Using the table below, the intra-EU operator is able to determine the type of declaration to provide to STATEC. The threshold system, in particular the conditions for switching from one type of declaration to another, is described in detail in Chapter 4 of the Explanatory Note. (Pdf, 1.13 Mb) (Pdf, 1,13 Mo)

 Annual values of intra-EU trade of goods (EUR)

Arrivals

< 250 . 000

≥ 250 . 000

≥  375 . 000

≥  4 . 000 . 000

Dispatches

< 200 . 000

≥  200 . 000

≥ 375 . 000

≥  8 . 000 . 000

Types of declaration

Exemption

Simplified declaration

Detailed declaration

Detailed extended declaration

Type of transmission

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IDEP. WEB / Papier

IDEP. WEB

IDEP. WEB

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