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:
- 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.
- 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.
2023 EU VAT registration & Intrastat reporting threshold
|Country||VAT Registration thresholds||Intrastat thresholds|
|Resident||Non-resident||Arrivals||Dispatches||Arrivals Statistical||Dispatches Statistical|
|EU One-Stop Shop||€10,000||€10,000 EU sellers only||-||-||-||-|
|Bulgaria||BGN 100,000||Nil||BGN 700,000||BGN 1m||€7.3m||€14.7m|
|Czechia||CZK 2m||Nil||CZK 12m||CZK 12m||CZK 12m||CZK 12m|
|Denmark||DKK 50,000||Nil||DKK 22m||DKK 11m||DKK 22m||DKK 11m|
|France||Goods €85,800 Services €34,400||Nil||€460,000||€460,000||€460,000||€460,000|
|Hungary||HUF 12m||Nil||HUF 250m||HUF 140m||HUF 5bn||HUF 14bn|
|Ireland||Goods €75,000 Services €37,500||Nil||€500,000||€635,000||€5m||€34m|
|Italy||€85,000||Nil||See country guide||See country guide||See country guide||See country guide|
|Malta||Goods €35,000 Other €30,000||Nil||€700||€700||€700||€700|
|Poland||PLN 207,000||Nil||PLN 5m||PLN 2.7m||PLN 80m||PLN 128m|
|Romania||RON 445,500||Nil||RON 1m||RON 1m||RON 10m||RON 20m|
|Sweden||SEK 80,000||Nil||SEK 15m||SEK 4.5m||SEK 15m||SEK 4.5m|
|Russia||RUB 8m (on application)||Nil||n/a||n/a||n/a||n/a|
|Switzerland||CHF 100,000||CHF 100,000 global income||n/a||n/a||n/a||n/a|
|UK (Northern Ireland - EU Intrastat only)||£85,000||Nil||£500,000||£250,000||n/a||n/a|