Businesses purchasing from or delivering goods to Northern Ireland have to adjust to a new change in INTRASTAT reporting. A change that implies modifications in the ERP. This novelty affects the export flow and applies from January 2022.
What is the INTRASTAT system
The INTRASTAT declaration is a mandatory European regulation for all those companies in the European Union that make acquisitions and/or exports to Northern Ireland.
The objective of this regulation is to know the trade statistics carried out by the member states.
Changes in INTRASTAT
As it appears on the Tax Agency page, these modifications will apply to declarations of international trade in goods between countries of the European Union and Northern Ireland relating to periods referred to 2022 and later, when referring to the export flow.
This implies that in addition to the data declared above, it must include:
- The code of the country of origin of the merchandise.
- VIES VAT identification number of the intra-community operator assigned by the EU country or Northern Ireland to which the merchandise is exported.
The Tax Agency indicates on your website that the code QV999999999999 will be used as identification number in the following cases:
- When it is impossible to provide the identification number.
- When the identification number cannot be determined due to the fact that they are sales to taxable persons or to persons who are not taxable persons (for example: individuals), who are not identified for VAT purposes or the specific goods or movements to which they are refers to Chapter III of Annex V Implementing Regulation (EU) No. 2020/1197.
On the same web page, the Tax Agency details what the structure of the file would be like.
At Emiral we are already prepared to address this new change and others required by the Treasury, such as the IAB ticket. If you have an ERP and need to implement it with this regulation, please contact us.