Intrastat
Commercial registration may be made by any natural or legal person who meets the legal minimum requirements. Those persons excluded are listed under “Exemption from registration”. The Austrian Central Statistical Office draws up a register of intra-Community operators, which records all Austrian consignors and consignees, in which you are also included. The Central Statistical Office is able to perform a reconciliation or a check with the Austrian tax authorities.
What must be reported?
All goods transported from one EU member state to another must be included in the “Statistics on trade in goods between the member states of the European Union” (abbreviated to: INTRA trade statistics, “INTRASTAT”). This means that you must report the statistical data of your goods traffic directly to the Central Statistical Office in Vienna, both if you are the purchaser of an import to Austria, and if you act as consignor or seller for shipments from Austria.
Exemption from the obligation to register
Private individuals are basically exempted from the obligation to provide information. The exemption also applies to providers of information whose annual consignments to other member states or receipts from other member states made in INTRA-Community trading did not exceed the statistical value of € 145,345.67 (ATS 2 million) in the previous year. If this value limit is exceeded in the current calendar year, statistical reports must be submitted from the month in which the excess is exceeded.
You must provide the following information for registration of trade statistics:
- Name and address of the person required to register
- VAT registration number
- Reporting period
- Designation of the goods
- Classified index of goods (tariff no.)
- Quantity of the goods
- Country of origin, dispatch, trade or destination
- Statistical value of the goods
- Statistical procedures
- Terms and conditions of delivery
- Nature of business
- Mode of transport
- In certain cases, country of origin & delivery conditions Invoice amount