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Obligation to submit the return and deadlines for submitting the return

We tell you if you are required to file the Intrastat declaration and what the declaration deadlines are

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Examples

  1. An operator has received goods from France with a cumulative value of 653,000 euros in 2020. In this case, you will be required to submit an Intrastat introduction declaration every month of 2021, even if you do not carry out any operations during any of those months.
  2. One 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 file a declaration until May, when the exemption threshold will have been reached (300,000+100,000=400,000 euros). Therefore, your obligation will extend from May to December 2021 and all months of 2022.