Changes to Intrastat return in Belgium 2021

Due to Brexit, the Belgian tax authorities announced various changes to the Intrastat return for companies trading with the UK.

Changes to Intrastat returns in Belgium

The Belgian tax authorities published a bulletin explaining changes to consider regarding Belgian Intrastat returns in 2021. This is especially important for companies who trade with the UK frequently, as many of the changes are due to Brexit.

Companies should take note that the country code “GB” will no longer be used. Those trading with Northern Ireland will use the country code “XI” on their Intrastat returns. The country code “XU” will represent the UK (this is not including Northern Ireland, which as mentioned above will have the code “XI”).

Furthermore, any trade with the UK will not be able to be reported via the Intrastat return, as was the case before Brexit when the UK was still a part of the European Union. Trade with the UK will have to be reported via customs documents because the movement of goods into the UK are considered as exports starting 1 January 2021.

Check out our guide on importing goods into the UK for more information on the steps you should take to make sure everything is ready for import.

When will these changes come into effect?

Companies could still apply the previous rules and treatment to their Intrastat returns until 31 December 2020. From January 2021 forward, companies will have to adhere to the changes mentioned above.

Additionally, if goods that had been delivered in 2020 are returned in 2021 either to or from the UK, this movement can not be reported on the Intrastat return – it will have to be declared in a customs declaration.

Updated commodity codes

The European Commission published an updated list of commodity codes to be used in 2021. Companies should take these into account when preparing their Intrastat returns and other intra-Community movements. You can find more information on these changes here.

Get in touch

We would be happy to resolve any doubts you may have regarding your Intrastat returns and these changes. Contact us today for more information.


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