Upcoming changes to Intrastat returns in 2022

Regulation (EU) 2019/2152 will come into force starting from 1 January 2022 and will bring changes to Intrastat returns.

19 April, 2021


Information on Intrastat returns will change in 2022

Originally published in November 2019, Regulation (EU) 2019/2152 will come into effect starting on 1 January 2022. The aim of the regulation was to develop a European framework for statistical business registers. With the regulation implemented, businesses will need to include information about the country of origin and VAT number of the client (dispatches) or supplier (arrivals) when reporting exports in their Intrastat returns. Previously, this was only mandatory when reporting imports.

What is an Intrastat return?

Intrastat returns are used for statistical purposes when reporting the movement of goods throughout the European Union. Each country has its own rules when it comes to the exact information to be shared on these returns, but the general data includes cross-border arrivals and dispatches of goods. More detailed information includes the nature of the transaction, the mode of transport, the commodity code, and the invoice value.

Intrastat returns are due when certain thresholds are crossed.

What can I do to prepare?

These changes will require technical adjustments to be made to IT systems. While no concrete information has been published yet by each Member State, we expect this information to be released when the implementation date approaches.

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