Intrastat Changes 2022
Intrastat Changes from 1 January 2022
From 1 January 2022 there will be some changes to Intrastat declarations.
The main impact on traders will be additional data elements in the Intrastat declaration for dispatches/ exports.
From 1 January 2022, the below data will be mandatory as well as the data that is already reported:
- The country of origin of the goods; and
- The Identification Number allocated to the partner operator in the Member State of destination
The partner operator VAT number is the VAT number of the customer that the goods are being shipped or delivered to.
In the case of triangulation of goods, where the invoice partner is in a different country to where the goods are delivered or shipped to, the VAT number of the entity that will receive the goods should be used.
If that information is not available, the VAT number of the invoice partner can be used. In this case, the country of destination code will be different from the country prefix of the customer’s VAT number.
Goods that are produced in two or more countries are considered to have originated in the country where the last transformation or considerable processing took place. If a small amount of processing occurs, this will not affect the country of origin e.g. re-labelling goods or splitting packages.
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