Feel free to contact Maco with any customs questions you may have. We will give you an answer within one working day.
Beside the obligations for the VAT administration, at Intra-Community Transactions also the statistics obligations must be met. The data that the seller for each ICT has to provide to the Central Statistical Office are:
- Country of destination
- Sort of good
In many administrative systems these data are generated automatically. They must be provided once a month to the CSO. Be carefull! The Central Statistical Office and the tax offices check whether the total amount stated in the statistics declaration as ICD, corresponds to the amount that is stated in the VAT-declaration.
Small enterprises are exempt from the obligation to supply statistical data. The seller and/or buyer is only obliged to make a monthly statistical declaration, if over € 400.000 of goods are delivered to or acquired from other EU member states.
Maco is a Switzerland specialist. Since the Swiss are not a member of the EU, customs procedures apply to trade with Switzerland.
The EU VAT-system
In the EU VAT-system companies collect the tax, but in the end don't pay it!