The EU has introduced a New Intrastat reporting with the new European Business Statistics (EBS) regulation.
The EBS regulation came into force in January 2021, with a further year allowed to implement the changes to Intrastat. Therefore, submission of the new data elements for Intrastat dispatches is mandatory since 1st January 2022. The online ROS filing system has been updated to allow for these new variables.
The objective of the new intrastat reporting is to reduce the reporting burden that Intrastat puts on businesses. In the medium to long-term this is expected to reduce the number of traders required to submit detailed Import/Arrivals data.
Despatches/Exports
The main impact of the new European Business Statistics (EBS) legislation on traders is the additional data elements in the declaration for Dispatches/Exports.
Main Changes
Since 1st January, 2022 the following data elements are mandatory in addition to those already reported: the VAT number of the customer and the country of origin of the goods.
The VAT Number of the customer
It must be the VAT number of the customer to whom the goods are shipped or delivered.
In the case of triangulation of goods, where you invoice a client in one Member States and ship the goods in a different Member States. In such instance, it is the VAT of the entity that received the shipment that should be used.
If this information is not available, then it is the VAT number of the customer you are invoicing that should be used. In this case, the “country of destination” code will differ from the country prefix of the customer’s VAT number.
In a situation where the customer has no VAT number. For instance in a sales to a private individual. In such a cas, the trader will need to confirm this on the ROS system before submission.
The VAT number is not required for Arrivals/Imports.
Country of Origin
Non-preferential Rules of Origin applies as follows:
- Goods obtained entirely from a given country originate in that country;
- Goods produced in two or more countries are deemed to originate in the country where the last transformation or substantial processing took place.
- Where minimal processing occurs, for example splitting of packages or re-labelling of goods, this will not affect the country of origin.
Note that the country of origin can be any country in the world and is not limited to EU member states. Goods that are produced or processed in one Member State will have the country of origin of that Member State.
Sources
Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics (Text with EEA relevance)
COMMISSION IMPLEMENTING REGULATION (EU) 2020/1197of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics
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