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EU 2022 Intrastat reporting updates

Two new data requirements on country of origin and the recipient introduced from 1 January 2022

The EU’s reporting regime for the movement of goods between member states, Intrastat, is being updated on 1 January 2022. This will require the capture and reporting of extra information by companies shipping goods between EU member states. This is based on (EU) 2019/2152.

You can review Intrastat thresholds here.

The two main changes are:

  1. Requirement to declare the country of origin for dispatches, goods being ‘exported’ from one EU member state to another. This is already required for arrivals of goods. The country of origin is where the goods were produced or materially processed to the current form where several countries involved in the manufacturing and/or parts.
  2. The VAT identification number of the recipient of the goods dispatched. Exceptions may need to be applied to this rule, including:
    • triangulation (use either: 1. recipient’s ID; or 2. invoicing party’s ID – however that would mean different country code ID from country of destination and could trigger questions.
    • B2C sales In the case of the recipient being a non-taxpayer (no VAT number), the code QC123 should be used;
    • movement of own stocks between locations
    • cases where the VAT ID is not known

2022 Intrastat changes

The above changes were intended for 2020, and have already been introduced by Belgium, Germany and Hungary. Intrastat is largely run for Eurostat, and these changes are part of the ongoing reforms for EU Framework Regulation Integrating Business Statistics, FRIBS. This aims to co-ordinate statistical data captured for EU purposes.

2022 EU VAT registration and Intrastat reporting threshold

Country VAT Registration threshold Intrastat threshold
Resident Non-resident Arrivals Dispatches
EU One-Stop Shop €10,000 €10,000 EU sellers only n/a n/a
Austria €35,000 Nil €750,000 €750,000
Belgium €25,000 Nil €1,500,000 €1,000,000
Bulgaria BGN 50,000 Nil BGN 520,000 BGN 780,000
Croatia HRK 300,000 Nil HRK 2.6m HRK 1.5m
Cyprus €15,600 Nil €180,000 €55,000
Czech Republic CZK 2m Nil CZK 12m CZK 12m
Denmark DKK 50,000 Nil DKK 13m DKK 10m
Estonia €40,000 Nil €230,000 €130,000
Finland €15,000 Nil €700,000 €700,000
France Goods €85,800 Services €34,400 Nil €460,000 €460,000
German €22,000 Nil €800,000 €500,000
Greece Nil Nil €150,000 €90,000
Hungary  HUF 12m Nil HUF 170m HUF 100m
Ireland Goods €75,000 Services €37,500 Nil €500,000 €635,000
Italy €65,000 Nil €350,000 €200,000
Latvia €40,000 Nil €220,000 €120,000
Lithuania €45,000 Nil €280,000 €200,000
Luxembourg €35,000 Nil €200,000 €150,000
Malta Goods €35,000 Other €30,000 Nil €700 €700
Netherlands €20,000 Nil €5,000,000 €1,000,000
Poland PLN 207,000 Nil PLN 4m PLN 2m
Portugal Nil Nil €350,000 €250,000
Romania RON 445,500 Nil RON 900k RON 900k
Slovakia €49,790 Nil €200,000 €400,000
Slovenia €50,000 Nil €120,000 €200,000
Spain Nil Nil €400,000 €400,000
Sweden  SEK 30,000 Nil SEK 9m SEK 4.5m
Non-EU
Montenegro €30,000 n/a n/a
Norway NOK 50,000 Nil n/a n/a
Russia RUB 8m (on application) Nil n/a n/a
Switzerland CHF 100,000 CHF 100,000 global income n/a n/a
Turkey Nil Nil n/a n/a
UK (Northern Ireland - EU Intrastat only) £85,000 Nil £500,000 £250,000

 

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