Obligation to submit the return and deadlines for submitting the return
We will tell you if you are obliged to submit the Intrastat declaration and what the declaration deadlines are.
Examples
- An operator has received goods from France whose accumulated value in 2020 is 653,000 euros. In this case, you will be required to submit an introductory Intrastat declaration every month of 2021, even if some of said months do not carry out operations.
- An operator carried out shipments worth 350,000 euros in 2020. In 2021, it carried out operations worth 300,000 euros in January; in May, valued at 100,000 euros; in June, valued at 250,000 euros; and, in December, valued at 550,000 euros. This operator will not be required to declare until May, the month in which it will have reached the exemption threshold (300,000+100,000=400,000 euros). Therefore, your obligation will extend from the month of May to the month of December 2021 and all months of the year 2022.