International business

Intrastat declarations: important changes as of 2022

Marijn Dekker
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In 2022 a couple of changes will be introduced in the Dutch Intrastat obligation. This implies that you may have to adjust your administration to provide the Central Bureau of Statistics (CBS) with the correct information, or the frequency in which you file declarations will change. In short: what do you need to take into account as of 2022?

What is the Intrastat obligation?

For statistical purposes, you have to report your transactions with companies and sales to individuals in other EU countries in detail in the monthly Intrastat. This includes the commodity code, quantity and weight of the goods your company buys or sells.

What changes apply as of 2022?

As of 2021, the Intrastat obligation already changed in a number of ways. As of 2022, the following additional changes also apply:

  1. Transaction code for intra-Community acquisitions (ICA)
    Does your company have an obligation to declare intra-Community acquisitions? In 2021 you can still choose from 8 different 1-digit transaction codes when reporting. From 2022 onwards, you will have to choose from almost 20 different transaction codes consisting of two-digit combinations. These are the same transaction codes that already apply to intra-Community supplies (ICSs) from this year. Check which transaction codes you will have to report under in the future.

  2. Change to threshold for intra-Community acquisitions (ICA)
    Due to the increase of the threshold for the declaration obligation of intra-Community acquisitions from EUR 800,000 to EUR 5 million per year, you may no longer be required to submit declarations. If CBS expects, based on an estimate, that you will not exceed the threshold in 2022, you will no longer be subject to the obligation to report ICA’s in the Intrastat declaration.

  3. Annual statement no longer possible
    Did your company always submit statistical data to the CBS on an annual basis? This will no longer be possible. As of 2022 you will have to submit data on a monthly basis.

  4. Third party authorization expires
    If your company has authorized a third party to submit Intrastat data on your behalf, this third party is no longer automatically authorized. Therefore, you will have to authorize this third party declarant again to submit the Intrastat declaration on behalf of your company.

  5. Fiscal unity
    If your company is part of a fiscal unity (VAT group), then the declaration obligation is imposed on the VAT identification number of the fiscal unity that will then file the Intrastat for the entire group.

  6. Declarations are ready for submission automatically
    From the 17th of the month, the CBS prepares the declaration for that month automatically. You do not have to create them yourself anymore and can fill in your declaration for the current month as of the 17th of that month.

  7. Correcting declarations is easier
    It is easier to correct a submitted Intrastat declaration. After opening a submitted declaration, you can make corrections and re-submit the declaration.

  8. Data sharing
    In addition to the aforementioned changes, CBS will share the submitted Intrastat reports with Eurostat, the statistical office of the EU, starting in 2022. As a result, your company's data may also be shared with statistical authorities in other EU countries and might be more strictly checked.

    The CBS can consider the non-submission or incorrect submission of the Intrastat reports as an economic offence and impose a fine on you for this. Especially with certain (strategic) goods. Keep a close eye on your Intrastat reports in view of all these changes.

Assistance or questions?

Do you need help with the correct filing of your Intrastat report or do you have questions about the Intrastat changes? Then please contact us. We are happy to help.

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