Intrastat declarations & VAT identification numbers in 2022

Every EU-wide or international e-commerce seller will encounter the term Intrastat at some point. Are you an online seller required to submit monthly Intrastat declarations and feeling a little lost? In this blog post we’ll explain what you need to know and the ins and outs of Intrastat reporting, declarations, VAT identification number and important changes to Intrastat reporting as of this year. Don’t freak out, we’re here to help.

What is Intrastat?

Intrastat, also known as intra-trade statistics, is an EU stats system implemented by the EU to collect data and information on intra-community trade in goods. It was essentially created to gather valuable data on trade exchanges between EU countries. So, companies are required to submit Intrastat declarations that cover their cross-border sales, which for many can be a bit of a headache to figure out.

To add onto this, thanks to the 2021 eCommerce VAT reform, new Intrastat reporting requirements have been established for all e-commerce merchants starting January 2022. So what does this mean for you?

Important changes to Intrastat reporting and declarations: 2022

One of the main changes is you as an e-commerce seller must distinguish between your B2B sales and customer sales (B2C sales).

Another important amendement to the obligations for Intrastat reporting and declarations is that it’s now required to submit information on (1) the country of origin of goods and (2) the VAT identification number of the recipient, which used to be voluntary for declarants. The goal of this change to Intrastat reporting and declarations is to increase the quality of dispatch data **[link to other post on dispatch report/arrival reports?]**. Now, this might sound relatively simple but there’s more to the VAT identification number in Intrastat than meets the eye…

VAT ID number in Intrastat

When filling in the field for your VAT identification number in Intrastat, it’s required to to this for both B2B sales and B2C sales, so which VAT identification number should be provided which case?

VAT ID number in Intrastat declarations: B2C sales & OSS

The Federal Statistical Office (FSO) provided a relatively vague guideline instructing sellers to use a fictitious number “QN99999999” when he recipient is a private customer (B2C), however, unfortunately this fictitious number isn’t always considered when selling to private customers so the FSO attempted to clarify this in their 2022 “Guide to Intra-Community Trade Statistics”. This new guideline by the FSO emphasises that the VAT identification number for B2C sales depends on the sellers’ One Stop Shop (OSS) registration and usage:

• If you, the seller, makes use of the OSS you can submit your Intrastat declaration by using the fictitious VAT identification number of “QN99999999” when denoting your B2C sales to private customers.
• If you, the seller, are not registered using the OSS scheme, you should not use this fictitious VAT identification number. In this case, you may using local registrations in the respective countries you sell in and you should submit your Intrastat declaration by using your local VAT identification number registered in that respective receiving country.

VAT ID number in Intrastat declarations: B2B sales & movement of goods

Some relieving news: for all your sales to companies (B2B sales) and movement of goods to warehouses in other countries you simply enter the VAT identification number of the recipient (for example your B2B company customer) in your Intrastat declaration.

Type of Transaction

Sorry to burst your bubble but it unfortunately doesn’t end with changes in VAT identification numbers in your Intrastat declaration. Another crucial change to keep in mind that went into effect in January regards the declaration field “Type of Transaction”. Unlike the two previous changes concerning the origin of goods and VAT ID which only affected the dispatch report, the changes to your Intrastat declaration in terms of the “Type of Transaction” have to be denoted in both the dispatch and arrival reports. Why is this a must for sellers to submit? It provides Intrastat with information on the reasoning of your cross-border sales and movement of goods.

**[link to types of transactions/difference between B2B and B2C types of transactions/blog on ToT??]**

Intrastat login

To make an Intrastat declaration each month, you’ll have to login to the respective online Intrastat platform (or look for Intrastat software suppliers to do this for you). The submission of your Intrastat declarations is always electronic (online) to the FSO. In order to login to do this, you’ll have to register for this.

Intrastat reporting

The EU country from which your goods are dispatched from is where your respective Intrastat declaration needs to be submitted as well as the EU country to which the goods are received in. In other words: both your dispatch and receipt of goods, both to and from each EU country needs to be on record.

*[link to reporting requirements per EU country?/what has to be reported? etc.]*

EU Reporting thresholds Intrastat

*[insert table per EU country] see –> https://marosavat.com/intrastat-thresholds/*

Intrastat declaration

Who needs to submit Intrastat declarations?

 

What does the Intrastat declaration look like?

Of the 22 sections in the Intrastat declaration, 18 are required to meet the basic threshold. The following information has to be submitted in the Intrastat declaration:

1. Reporting period
2. Type of declaration
3. Customs Chamber Code
4. Consignee (import) or consignor (export)
5. Representative
6. Total invoice value
7. Total statistical value (required only at detailed threshold)
8. Total number of items
9. Item number
10. Item description
11. Country of dispatch or destination code
12. Code of delivery conditions (required only at detailed threshold)
13. Transaction type code
14. Item code
15. Type of transport code (required only at detailed threshold)
16. Country of origin code
17. Net weight
18. Quantity in the supplementary measurement unit
19. Invoice value
20. Statistical value (required only at detailed threshold)
21. Person filling in
22. Counterparty’s VAT identification number

…can Staxxer help me with this?