To be able to track the commerce trade between EU countries, the EU has devised the Intrastat system. For this, companies provide information about their dealings directly to the statistical services in the Member States, in the Netherlands this is done via the 'CBS' declaration.
In the Netherlands, you submit the declaration to the 'CBS' (Centraal Bureau voor de Statistiek). You deliver data about the following to the CBS:
- Imports from EU countries ('ICV' or intra-Community Acquisition) and/or
- Exports to EU countries ('ICL' of intra-Community Delivery).
From a certain threshold, you have to submit an electronic declaration every month.
Profit composes the declaration based on the goods receipts and packing slips.
The 'CBS' declaration does not have to be fully comprehensive, but should be approximately complete. This is not the same as the VAT declaration, which must always be complete.
You do not need to submit a 'CBS' declaration if you remain under the threshold. For the Netherlands, as from 1-1-2008, the threshold for export ('ICL') is set at EUR 900,000, the threshold for import ('ICV') remains at EUR 400,000.
This threshold applies to the value of imports and exports per annum to and from EU countries and applies to imports and exports separately: a company with imports ('ICV') of EUR 450,000 and exports ('ICL') of EUR 850,000 is only required to submit a declaration for the imports.
For companies exempt from submitting a declaration, the statistical information about their trading activities with other EU countries is estimated on the basis of fiscal data.
For Belgium, a different statistical threshold applies. The threshold for the declaration duty for imports is €1,500,000 for 2015. The threshold for exports remains at €1,000,000. In Belgium, if exports exceed EUR 25,000,000 an extended declaration must be submitted.
The following data is submitted.
- the identification number assigned to the reporting organisation (usually the VAT identification number);
- the reference period (usually a month, the VAT declaration period);
- the nature of the flow of goods (acquisition, supply);
- the goods (using the 8-digit intrastat code (also known as the CN code));
- the value of the goods (usually the taxable amount for VAT);
- the quantity of the goods (often expressed in net mass, in other words: the weight excluding packaging material);
- the partner member state (for acquisition: the member state of origin, for supply: the destination member state);
- the nature of the transaction (for example: acquisition, supply, transshipment);
- the system date as well as the creation date of the packing slip and/or goods receipt and shipment date and delivery date. This check is performed in Belgium.
Configuring the 'CBS' declaration consists of activating the functionality, entering the 'CBS' identification number and setting up your contacts and articles.
- Add 'CBS' declaration
You generate the 'CBS’ declaration based on the goods transactions stated on the packing slips and goods receipts. If necessary you can add lines to the declaration manually.
- Finalise declaration
After you have created the declaration, you finalise it.
- Generate declaration file
Once you have finalised the declaration, you create the declaration file so that you can send it to the 'CBS’.