Intra-Community Trade Declaration System / Help with online declaration

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Enable JavaScript for the Internet Explorer

Enabling JavaScript for the Internet Explorer requires the following steps:

Go to the Tools menu and select Internet Options. Click the Security tab. In the Security menu, click on Internet as the web content zone for which you intend to change the security settings. Adjust the Security level to Medium. If the menu does not provide a slide, adjust the Security level manually. Click the Custom level button. Scroll down the list to Scripting/Active Scripting and ensure it is set to enable. Click o.k. to confirm.

If you want to enable JavaScript for some sites only, click on trusted sites and then the Custom level button. Continue the JavaScript enabling procedure as described above. The Sites option allows you to identify the websites for which you intend to enable JavaScript.

 

EORI number

See here  (only in the German language)

 

Error message associated with file declarations

The reason for an error message shown on the screen when sending a file may be a damaged file. In that case, copy the file concerned into another directory and try to transmit the file copied. If copying is not possible, the file must again be created.

 

Error message associated with form declarations

Check the local browser and security settings if the IDEV pages cannot be launched despite using an adequate Internet Explorer version (an optimal view of the IDEV web application content requires the installation of the Internet Explorer from Version 11.0 or of Mozilla Firefox from Version 24.0).

To address the different IDEV menus and forms, JavaScript must be enabled for the browser, which should always use the most recent JavaScript version.

The problem may in some cases be remedied by a new installation or update of the browser. Current browser versions are accessible on the internet for free download (see also "Browser").

Please contact the specialized department which is responsible for maintaining the IDEV web pages, tel: +49 611 75 3202, if the problem continues to exist despite correct browser settings and the installation of a browser update.

 

Error message: "Preliminary reports are not valid"

If that error message appears on the screen when sending a declaration file or form, the reference period indicated has not yet been released for declaration.

 

EU Member States

See the Current version of the Country Nomenclature (only in the German language) for the External Trade Statistics.

 

Exemptions

See Intra-Community trade statistics General Guide Chapter 1.3 "Exemptions".

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 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.

Here, the values (of goods) of all cross-border intra-Community movements of goods (in the relevant direction of trade) that are subject to declaration must be included, irrespective of whether they refer to purchases, commission or consignment transactions, processing under contract or other transactions to be declared.

A separate notification of granting an exemption or reviving the obligation to submit declarations is not given. The validity of user IDs remains however unaffected.

 

Exemption threshold

To reduce the burden on businesses, an exemption threshold has been in place.

See here or in Intra-Community trade statistics General Guide Chapter 1.3 "Exemptions", to obtain information about the current threshold.

 

Extended deadline

The deadline for transmitting the Intrastat declarations cannot be extended beyond the 10th working day even though, for instance, the local tax office might have granted a permanent extension of the deadline for submitting the advance turnover tax returns.

If, for technical reasons, you are not in a position to transmit your Intrastat declaration in due time, you are nonetheless required to provide your data using either the relevant online form until the problems will have been overcome. If, however, online form declaration is not possible because of a huge volume of data, the declarant will have to notify the Federal Statistical Office by fax +49 611 75 3957 without delay. If the person responsible for declaration is on holiday, a substitute must make sure that the Intrastat data will be transmitted in due time. In cases where the period during which a business is closed down for holidays covers the transmission deadline (the 10th working day following the end of a reference month), all relevant Intrastat data available before the business holidays start must be transmitted. Any data not yet transmitted (for the relevant month) must be provided immediately after the end of the business holidays.