{"id":3663,"date":"2022-01-12T08:50:38","date_gmt":"2022-01-12T08:50:38","guid":{"rendered":"https:\/\/paezaduanas.com\/?page_id=3663"},"modified":"2025-02-26T12:32:53","modified_gmt":"2025-02-26T11:32:53","slug":"declaration-dintrastat","status":"publish","type":"page","link":"https:\/\/paezaduanas.com\/fr\/declaration-dintrastat\/","title":{"rendered":"D\u00e9claration d’INTRASTAT"},"content":{"rendered":"

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Qu’est-ce que la d\u00e9claration INTRASTAT <\/span>?<\/h2>\n<\/div>\n<\/div>\n
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INTRASTAT est une statistique sur les \u00e9changes de biens entre les \u00c9tats membres de l’Union europ\u00e9enne,<\/strong> qui est requise par les institutions et organes nationaux et de l’Union europ\u00e9enne, ainsi que par les associations professionnelles et sectorielles et les institutions acad\u00e9miques, afin de pouvoir effectuer certaines analyses \u00e9conomiques visant \u00e0 promouvoir les exportations.<\/p>\n

La d\u00e9claration INTRASTAT enregistre les \u00e9changes de biens – et non de services – entre les \u00c9tats membres de l’UE. Cette d\u00e9claration comprend toutes les marchandises qui circulent d’un \u00c9tat membre de l’Union europ\u00e9enne \u00e0 un autre, ainsi que toutes les marchandises qui circulent entre le territoire de l’Espagne et celui de l’un des autres \u00c9tats membres de la Communaut\u00e9 europ\u00e9enne.<\/p>\n

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Quel est le champ<\/span> d’application de la d\u00e9claration INTRASTAT ?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Le champ d’application comprend :<\/p>\n

\u2794 Les exp\u00e9ditions.<\/strong> Les d\u00e9parts de marchandises de l’Union europ\u00e9enne du territoire d’application de la taxe vers un autre \u00c9tat membre.<\/p>\n

\u2794 Les introductions.<\/strong> L’entr\u00e9e de marchandises dans l’Union europ\u00e9enne sur le territoire d’application de la taxe envoy\u00e9es depuis un autre \u00c9tat membre.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n

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N\u00e9cessaire pour obtenir un num\u00e9ro EORI<\/strong>, un code requis par les autorit\u00e9s douani\u00e8res pour identifier les entreprises qui r\u00e9alisent des activit\u00e9s d’exportation et d’importation.<\/p>\n

Les op\u00e9rations des pays de l’UE avec les \u00eeles Canaries, Ceuta et Melilla ne sont pas d\u00e9clarables dans INTRASTAT.<\/p>\n<\/div>\n<\/div>\n

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Qui est tenu de d\u00e9poser<\/span> la d\u00e9claration Intrastat ?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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Tous les assujettis \u00e0 la taxe sur la valeur ajout\u00e9e (TVA) qui ont effectu\u00e9 des op\u00e9rations intracommunautaires pour une valeur qui atteint le seuil d’exon\u00e9ration (400 000 euros) au cours de l’ann\u00e9e civile pr\u00e9c\u00e9dente, ou lorsque, n’ayant pas atteint ce seuil au cours de l’ann\u00e9e pr\u00e9c\u00e9dente, ils l’atteignent au cours de l’ann\u00e9e civile actuelle dans l’un ou les deux flux, c’est-\u00e0-dire qu’ils ont d\u00e9pass\u00e9 400 000 euros en entr\u00e9es ou en exp\u00e9ditions, ou dans les deux, sont oblig\u00e9s de d\u00e9poser la d\u00e9claration INTRASTAT<\/strong>. Pour le calcul des 400.000 euros, on prendra la base imposable des factures.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Quand et \u00e0 quelle fr\u00e9quence<\/span> la d\u00e9claration INTRASTRAT doit-elle \u00eatre d\u00e9pos\u00e9e ?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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La d\u00e9claration INTRASTAT doit \u00eatre d\u00e9pos\u00e9e au cours de chaque mois civil et doit comprendre les op\u00e9rations effectu\u00e9es au cours de cette p\u00e9riode, ind\u00e9pendamment des obligations de la personne charg\u00e9e de fournir les informations en ce qui concerne le d\u00e9p\u00f4t de la d\u00e9claration r\u00e9capitulative des op\u00e9rations intracommunautaires (formulaire 349) pour la TVA et de la fr\u00e9quence \u00e0 laquelle cette op\u00e9ration doit \u00eatre d\u00e9pos\u00e9e.<\/p>\n

La d\u00e9claration INTRASTAT doit \u00eatre d\u00e9pos\u00e9e mensuellement, au cours des 12 premiers jours civils du mois suivant le mois de d\u00e9p\u00f4t de la d\u00e9claration.<\/p>\n

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Exemple : la d\u00e9claration pour le mois de janvier doit \u00eatre d\u00e9pos\u00e9e au plus tard le 12 f\u00e9vrier<\/strong>. Une d\u00e9claration INTRASTAT mensuelle doit \u00eatre d\u00e9pos\u00e9e, m\u00eame si aucune op\u00e9ration n’a \u00e9t\u00e9 effectu\u00e9e au cours d’un mois donn\u00e9. Les d\u00e9clarations rectificatives ou compl\u00e9mentaires ne peuvent \u00eatre d\u00e9pos\u00e9es apr\u00e8s le 30 avril de l’ann\u00e9e suivant celle \u00e0 laquelle correspond la p\u00e9riode de r\u00e9f\u00e9rence, ou imm\u00e9diatement apr\u00e8s s’il s’agit d’un jour non ouvrable.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n

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Comment<\/span> puis-je d\u00e9poser la d\u00e9claration INTRASTAT ?<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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La m\u00e9thode de d\u00e9p\u00f4t de la d\u00e9claration est en ligne, par l’interm\u00e9diaire du si\u00e8ge \u00e9lectronique de l’Agence fiscale, plus pr\u00e9cis\u00e9ment sur le lien suivant :<\/p>\n<\/div>\n<\/div>\n

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Chez Paez Aduanas, nous pr\u00e9parons et d\u00e9posons vos d\u00e9clarations INTRASTAT, en respectant toutes les exigences impos\u00e9es par l’AEAT de mani\u00e8re opportune et flexible.<\/strong><\/p>\n

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\u00c9vitez les sanctions de l’AEAT pour absence de pr\u00e9sentation ou pr\u00e9sentation incompl\u00e8te et confiez-nous votre gestion et votre pr\u00e9sentation.<\/p>\n<\/div>\n<\/div>\n

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Besoin de plus d’informations ?<\/h2>\n<\/div>\n<\/div>\n
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D\u00e9claration <\/span>INTRASTAT<\/span>