Changes to Intrastat from 2022
Tax & Legal Alert | PwC Hungary | 25 January 2022
As of 1 January 2022, the rules governing statistics on intra-Community trade in goods have changed. Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics requires Member States to exchange microdata based on the OSAP 2010 Intrastat dispatches questionnaire, so from 2022, it is even more important to complete the questionnaire correctly.
We highlight the main changes below.
Indicating the country of origin and the partner’s VAT ID in the case of dispatch
The country of origin of the goods and the partner’s VAT ID already had to be included in the dispatch data in 2021, but despite incomplete data, the questionnaire was accepted by the ELEKTRA system. In 2022, however, the system will check the data for completeness, so the questionnaire on dispatches cannot be submitted without filling in the country of origin and the partner’s VAT ID.
The question of how to report the partner’s VAT ID in triangular transactions has often been raised. According to the instructions, the physical movement of the goods should always be taken into account when determining the partner Member State, regardless of invoicing. If the third party’s EU VAT ID (to which the goods are dispatched) is not known, the “dummy” VAT ID XX999999999999 can be used.
New transaction codes
From 1 January 2022, there are also significant changes to transaction codes that apply to both dispatches and arrivals. For example, from 1 January, the frequently used transaction code 11 (“Outright purchase/sale”) is only applicable to B2B transactions (“Outright sale/purchase except direct trade with/by private consumers”).
Based on the above, we recommend reviewing the transaction codes currently used by data suppliers. The transaction code list for 2022 on the KSH (Hungarian Central Statistical Office) website may help.
Changes to the applicable CN codes
The applicable CN codes also changed on 1 January 2022, and are available at this link.
Reporting thresholds remain unchanged
The data reporting thresholds have not changed, which means that the thresholds valid in 2021 will continue to apply. (HUF 170 million for arrivals, HUF 100 million for dispatches. Specific rules apply to toll manufacturing transactions.)
Thanks to the continuous development of IT and ERP systems, a significant number of companies are now using some automated solution to prepare and submit data to the relevant authorities. In order to reduce the administrative burden on businesses when meeting their legal obligations, PwC’s tax experts and Smart Tax developers have created an IT solution called T.R.U.S.T. In addition to the preparation and submission of VAT returns and EC lists, T.R.U.S.T. can automate all obligations related to KSH-ELEKTRA data reporting, including Intrastat reports. If you have any questions about our solution, please contact us.
Should you have any questions in relation to the above, please contact Gábor Farkas (gabor.farkas@pwc.com), Attila Papp (attila.papp@pwc.com) or Zsuzsanna Miskolczi (zsuzsanna.mickolczi@pwc.com).
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