Intrastat: Changes as of January 2022
In addition to the annual adjustments for Intrastat-declarations (e.g. update of CN8-Codes), new regulations will apply as of the reporting month January 2022 due to the regulations (EU) 2019/2152 und (EU) 2020/1197. In the following, we summarize the most important key aspects.
Information to be reported
The following information must be indicated:
- The nature of transaction, which has been changed in Annex I of Regulation (EU) 2020/1197, in two-digit coding.
- The VAT-ID number of the recipient of the goods, i.e. the person who declares the intra-Community acquisition of the goods in the country of destination or otherwise the importer. If the VAT-ID number of the recipient is not known in exceptional cases, the generic VAT-ID number “QV99999999” can be used.
- The country of origin of the goods, if the country of origin is not known, the Member State of dispatch. The country of origin is the country where the goods were produced or the country where the goods had their last substantial, economically justified processing or working.
- For each nature of transaction, the invoice amount according to the invoice or the market price if no invoice is available.
Other changes
The variables mode of transport and statistical procedure will be omitted for arrival and dispatch declarations. Further, RTIC will be the only interface for submitting Intrastat-declarations as of reporting year 2022.
The details of the new regulations are summarized in the current Intrastat Guidelines of Intrastat Austria (INTRASTAT-Leitlinien Österreich für die Vorbereitung auf EBS (2022), only available in German language).
Assimilation threshold
Furthermore, it is planned to increase the assimilation threshold (i.e. the threshold for inbound and outbound intra-EU movements in the previous or current calendar year) from EUR 750,000 to EUR 1,200,000. The corresponding amendment of the Austrian Trade Statistics Regulation is expected in December 2021 and will be published on the website of Intrastat Austria.
