A new legal basis for foreign trade statistics will come into effect on 01.01.2022. Part of these statistics is also the intra trade statistics (short: Intratstat). As of the new year, Regulation (EU) 2019/2152 on business statistics will replace the two currently applicable European basic regulations on external trade statistics. Furthermore, the Implementing Regulation (EU) 2020/1197 will will come into effect, replacing the current implementing regulations.

Until now, it was only mandatory to indicate the country of origin for incoming goods. This will change at the turn of the year. From 2022, this must also be implemented for shipments, where this information was previously voluntary. The non-preferential origin of the material, which refers to the production or the last sufficient processing, is required as mandatory information. The two-digit ISO alpha coding is to be specified here.

In addition to the country of origin of the goods, another piece of information will become mandatory in the Intrastat report: the VAT identification number of the trading partner. Until now, this information was also optional. The number of the company that declares the purchase of the goods for VAT purposes must be stated here. If this is not known, there are prescribed, fixed numbers that must be used.

Use the M.SecureTrade VAT ID check to make sure that all trading partners in your SAP system have a valid one, in order to avoid possible problems with the Intrastat declaration in time.

The transaction types will be amended and revised at the turn of the year. This not only affects the Intrastat declaration, but is also relevant for your customs declarations with M.SecureTrade ATLAS, among other things.

In the future, for example, a distinction will be made as to whether it is a final purchase/sale to a company (B2B) or to a private individual (B2C). The previous coding of the transaction type for a final purchase/sale (11) is thus divided into two new ones:

• 11: Final sale/purchase (B2B).
• 12: Direct trade with/by private consumers (B2C).

Adjust your SAP system accordingly to take advantage of the new transaction types in the new year. Our solution M.SecureTrade ATLAS must also be adapted accordingly. Please contact our consulting team in time to plan for this accordingly.