The new European Regulations on International Trade in Goods Statistics lead to major changes for providers of statistical information or reporting companies as of reporting month January 2022.
The changes affecting customs declarations (typically submitted via the ATLAS customs clearance system) must be implemented from January 1, 2022 onwards. The changes affecting declarations for intra-Community trade statistics have to be implemented in time for submitting the declarations for reporting month January 2022 (at the latest due on the 10th working day of the month of February 2022).
A new list of Nature of Transaction codes has to be used in both customs and Intrastat (import and export) declarations when reporting the variable Nature of Transaction.
Moreover, the country of origin of the exported goods as well as the VAT identification number of the partner operator in the Member State of destination become obligatory variables in Intrastat export declarations, in addition to existing variables.
Below, you may find a short manual about the changes to reporting obligations.
In addition, a detailed document provides explanations and concrete examples regarding the entire list of Nature of Transaction codes as well as the two new variables to be reported in Intrastat export declarations.