Penalties for late or inaccurate SDs

Question:

When should I submit the declaration?

-          Normally the due date is the 15th day of the month.

What happens if I forget to submit my intrastate declaration?

-          Depending how late you are, the fine starts from 100€. In the worst scenario you may be committing a criminal offence and face the court.

Sometimes you might forget to submit the Intrastat Declarations; if you do forget to do it before the due date or send data that is inaccurate or incomplete, in the worst scenario you may be committing a criminal offence. Normally the due date is the 21st day of the month following the month they relate to.

The possible penalties for late or inaccurate SDs may be determined where SDs are continuously late, inaccurate, incomplete or missing. The penalty could result in proceedings in the Court.

If your business receives a warning of possible criminal proceedings letter, and as a result you bring your Intrastat declarations completely up to date, you may receive a fine instead of going to court. However, if unlucky, if you still fail to proceed the correct declarations, you may be taken to court.