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COMPANIES: FORMALITIES FOR THE INTRA-COMMUNITY TRADE
You manage a small business - industrial company or you work for a large
company;
You carry out commercial deals with Member States of the European Community
(E.C.) or you plan to do it soon:
You are concerned.
Inside the European Union, you carry out the majority of your trade freely,
without formalities and frontier check:
You do not draw up a customs declaration.
However, you must fill each month an Intrastat declaration, taking
again the whole of your intra-Community trade. Why?
Because the customs must continue to carry on two functions:
the establishment of the external trade statistics
monitoring of the compliance with the taxation rules concerning the
VAT
Thus the Intrastat declaration enables you to answer in a reduced and
unique way to the obligations rising from these two objectives.
In addition, the intracommunity circulation of certain products
still has to be in compliance with specific rules.
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