EU Intrastat declarations enable member states to capture information on trading and the movement of goods between Ireland and other EU member states. It was introduced as part of the EU’s creation of the single market for goods and services in 1993.
When do Irish Intrastat declarations have to be completed?
When Irish VAT registered companies, either resident or non-resident, sell or transfer goods across its national borders, this intra-community trade needs to be recorded in the Intrastat declaration.
Intrastat filings list the goods sent out of Ireland as ‘dispatches’, as well as goods brought into Ireland as ‘arrivals’. 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 Irish Intrastat declaration thresholds?
In Ireland the threshold value for arrivals is €500,000 per calendar year. The threshold for dispatches is €635,000 per calendar year. For arrivals exceeding EUR 5,000,000 and dispatches exceeding EUR 35,000,000 per annum a more detailed Intrastat declaration will be required.
Irish Intrastat thresholds (per annum)
What information is included in an Irish Intrastat filing?
Each movement of goods across the Irish national border to/from another EU country must be listed in boxes E1 and E2 of the tax return. Additional detail is required for arrivals and dispatches over the thresholds detailed above. This information should include the Member State origin or destination, the value of the goods, the mode of transport, the customs code, the net weight of goods and the commodity code of goods.
When should Irish Intrastat be filed?
Monthly declarations must be submitted by the 23rd of the following month to which the return relates. Intrastats may be submitted by an agent acting on behalf of a business. Failure to submit declarations or late submission may result in a penalty of EUR1,265 with EUR60 charged for each additional day of non-compliance.
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Researching Irish 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.
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