Intra-community statement: SPF Finances website source 2021

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What is the statement of intra-community transactions?
This statement shows the transactions that your company has carried out during the month, quarter or year to customers identified for VAT in another member state of the European Union.
The statement includes for each customer:
  VAT identification number
  the amount of transactions carried out
  the transaction category code (see below)
  if you need to add a correction to a transaction mentioned in a previous statement: the period of this intra-community statement

Do I have to submit a statement of intra-community transactions?
Yes, as long as your business is subject to VAT. 
In the event that your company has not carried out any transaction during the past period that must be included in the statement (and you have no corrections to make to statements filed previously), you should not file a statement. statement (or even a "nil" statement) for the period concerned.

What transactions should I include in the intra-community statement?
There are three categories of transaction to be mentioned in the statement:
  exempt intra-community deliveries of goods (category I operations: code "L")
  deliveries of goods in the Member State of arrival of the shipment or transport of the goods within the framework of triangular operations (category II operations: code "T")
  provision of services localized by virtue of the general criterion to the place of establishment of the recipient of the services, where he is liable for VAT. This applies insofar as these services are not exempted in this Member State (category III operation: code "S")

When should I submit the statement of intra-community transactions?
Monthly declarations
If you file monthly VAT returns, you must also file a monthly intra-community statement. See the calendar.
Quarterly declarations
If you file quarterly VAT returns, you can also file a quarterly intra-community statement.
However, if the total quarterly amount of intra-Community supplies of exempted goods and sales made in the context of triangular transactions has exceeded the threshold of 50,000 euros in the current quarter or at least in one of the four preceding calendar quarters, you must nevertheless file a monthly intra-community statement. In this case, you must enter the monthly statements from the month following the quarter in which the overrun occurred. You must continue to do this for a period of at least 12 months. See the calendar.
Special agricultural regime
If your business is subject to the special agricultural regime, you must file an annual intra-community VAT statement. See the calendar.

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