Intra-Community Trade Declaration System / Help with online declaration

  1. 1 IDEV intra-Community trade declaration system
    1. 1.1 IDEV system requirements
    2. 1.2 IDEV Login
    3. 1.3 Registering for the IDEV online declaration of intra-Community trade data
    4. 1.4 IDEV main menu options (User Interface)
    5. 1.5 First steps after logging
    6. 1.6 Protection of data
  3. 2 General information about intra-Community trade
    1. 2.1 Current news
    2. 2.2 Aids and useful documents
    3. 2.3 Changes to foreign trade statistics from 2022
  5. 3 Form declaration for intra-Community trade statistics
    1. 3.1 CSV imports
  7. 4 Form declaration by third parties for intra-Community trade statistics
  8. 5 Correction of intra-Community trade statistics
    1. 5.1 Correction form
    2. 5.2 Replace or cancel of a File declaration via the Report history
    3. 5.3 Correcting of a Form declaration via the Report history
  10. 6 File declaration for intra-Community trade statistics
    1. 6.1 File declarations in INSTAT/XML format
    2. 6.2 eSTATISTIK.core file declaration
    3. 6.3 Deadlines
  12. 7 The IDES Intra-Community Trade Data Capture Software
  13. 8 Index (IDEV intra-Community trade declaration system)
    1. A
    2. B-C
    3. D
    4. E
    5. F-G
    6. H-J
    7. K-L
    8. M
    9. N-O
    10. P-Q
    11. R
    12. S
    13. T
    14. U-V
    15. W-X
  15. 9 Application for simplified reporting
  16. 10 Frequently Asked Questions and answers regarding the collection of intra-Community trade data
    1. 10.1 Principles of the obligation to provide information
    2. 10.2 Questions regarding the obligation to provide information about intra-Community trade
    3. 10.3 Questions about the transmission of intra-Community trade data
    4. 10.4 Questions about replacement of file declaration in ASCII format
  18. 11 Contacts for information on foreign trade

10.2 Questions regarding the obligation to provide information about intra-Community trade

Do I (as a small business, private individual) have to submit declarations of my trade in goods with other Member states of the European Union (intra-Community trade)?

Private individuals: No, private individuals are as a rule exempted from the obligation to render information.

Businesses: Compulsory response does not depend on the size of a business but on the total foreign trade turnover. As regards intra-Community trade, businesses liable to pay VAT in Germany whose scope of dispatches to other Member states of the European Union or scope of arrivals from those countries did not exceed the exemption threshold in the previous year are exempted from the obligation to submit declarations for the direction of trade concerned (dispatches or arrivals). If the amount is exceeded in the current calendar year, the obligation to provide information will begin in the month when the threshold is exceeded, that is, the first statistical declaration for the direction of trade concerned will have to be submitted for that month. Response is also compulsory regarding free dispatches and arrivals and intra-Community transactions involving processing under contract.

 

 

Until what time, how often and when do I have to submit a declaration?

Data have to be transmitted as long as your arrivals of goods from Member states of the European Union or your dispatches of goods to Member states of the European Union exceed the exemption threshold per year. The declarations must be submitted to the Federal Statistical Office at monthly intervals on the 10th working day following the end of the reference month at the latest. The transmission deadline cannot be extended beyond the 10th working day though, however, partial declarations can be submitted several times a month.

 

 

Can I be exempted from the obligation to provide information?

No, this will not be possible.

 

 

Do you match the Intra-Community trade data I declare with other data?

Yes, your declarations will be matched with advance turnover tax return data, in particular with data on intra-Community acquisitions and intra-Community deliveries. Statistical data are however not transmitted to the finance authorities.

 

 

Would you please check a VAT identification number for me?

No, VAT identification numbers are confirmed by the Federal Central Tax Office in Saarlouis.

Do I have to submit a declaration for processing transactions?

Yes, if your business is generally obliged to submit declarations for the given direction of trade, see the Intra-Community trade statistics General Guide Chapter 1.2.

 

 

If progress payments are made before supplies have been completed - what has to be declared and when?

 

Progress payments do not have to be declared. A declaration has to be submitted only after cross-border supplies have been completed (that is upon the last partial consignment).

See the Intra-Community trade statistics General Guide, Chapter 6, for more detailed information.

 

 

What has to be declared by whom if a commodity is dispatched to a given Member state of the European Union State while the invoices are sent to another place in a non-Member state of the European Union?

As a rule, declarations have to be submitted of any trading of goods with another Member state of the European Union. It does not play any role who will pay the bill. The point is the cross-border movement of goods.