The Intrastat system is the set of procedures to ensure that two important functions are carried out:
– tax control of intra-EC trade in goods and services by national operators with the rest of the European Community;
– statistics on the exchange of goods by national operators with the rest of the European Community;
For these purposes, the authorities of the Member States have adopted rules to regulate the tax and statistical aspects associated with such transactions.
The principle is valid throughout the European Union but the Member States are able to define the thresholds and rules for submitting Intrastat models in their country.
Key rules for submitting INTRASTAT MODELS in France (DEB – Déclaration d’échange de biens and DES – Déclaration d’échange de services):
– Importing goods in France: Intrastat forms must be submitted on purchases greater than EUR 460,000.00 during the year;
– Exporting goods from France: Intrastat forms must be submitted regardless of the amount
– Exporting services from France: Intrastat forms must be submitted regardless of the amount
France Impresa assists companies in submitting the Intrastat forms with French and Italian customs authorities.