In addition to VAT returns, foreign companies trading in Germany may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders. This can include both sales to other companies, but also the movement of goods by the same company.
When do German Intrastat reports have to be completed?
If resident or non-resident companies move goods across the German national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.
Intrastat filings list the goods sent out of German, ‘dispatches’, as well as goods brought into German, ‘arrivals’. It is a system introduced by German with the 1993 launch of the EU free trade market since customs borders and reporting were withdrawn. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
What are the German Intrastat reporting thresholds?
Intrastat returns only need to be completed once the reporting thresholds are exceeded.
The threshold for German Intrastat arrivals is €800,000. The threshold for German Intrastat dispatches is €500,000.
German Intrastat thresholds (per annum)
What information is included in a German Intrastat filing?
Each movement of goods across the German national border to another EU country must be listed.
This shipment lists should include the trade classification, value, quantity, weight, commodity code and country of arrival or dispatch.
Need help with your German VAT compliance?
Researching German VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
Latest German news
February 22, 2019
The German Bundesministerium der Finanzen has delayed to 15 April 2019 the requirement for online marketplaces to have captured their third-party sellers’ new Tax Certificates. The marketplace USt 1 TI Tax Certificate confirms the VAT registered status of non-resident online sellers. From 1 March 2019, all non-EU sellers were to have these granted and passed to the marketplaces.
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 17, 2019
The German tax authorities will require sellers using online marketplaces to register for a new tax compliance certificate, ‘F22’. It will apply to non-EU sellers from 1 March 2019, and EU sellers from 1 October 2019.
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