Major changes per Jan 1, 2022
- For ALL Intrastat reports, applicable for all EU Member States, two data fields needs to be added:
- The country of origin of the goods; and
- The Identification Number allocated to the partner operator in the Member State of destination
- Movements between Great Britain (England, Scotland and Wales) and the EU no longer be covered by Intrastat. Only the movements between Northern Ireland and other EU Member States needs to be reported.
- Belgium: The transaction codes will change from 1 to 2 digits
European Union
- 2022 Intrastat thresholds
- The microdata exchange – Changes for Intrastat as of 2022 – Two new data elements
- Intrastat Changes 2022: 2 additional fields to be added
- Changes in the Intrastat report with effect from 1.1.2022
- Mandatory reporting of two new variables in Intrastat reporting for dispatches of goods per Jan 1, 2022
- Per Jan 1, 2021 (!) Intrastat thresholds in the EU and the UK
- Changes to Intrastat Reporting Obligations per Jan 1, 2022
Belgium
Croatia
Czech Republic
Denmark
Finland
France
- Finance Bill for 2022 – Simplification and compliance with EU law
- French DEB return replaced by Intrastat and ECSL returns starting 2022
- Two New Declarations to Replace the DEB
Poland
Spain
United Kingdom
- From 2022, movements between Great Britain (England, Scotland and Wales) and the EU no longer be covered by Intrastat
- Changes to Intrastat from 1 January 2022 – Intrastat threshold notification and new requirements for dispatches
- UK Intrastat ends Jan 2022 after Brexit
Check also the previous articles on ”Looking back @2021”
- Brexit
- E-Commerce VAT Directive launched in the EU per July 1, 2021
- Next to the EU, 14 countries implemented VAT on E-Commerce, another 7 will implement in 2022
- Saudi-Arabia is the first country in the Middle East launching E-Invoicing, UAE may follow
- The concept of Fixed Establishments remains a major risk, and even why?
