As of 1 January 2022, entities submitting Intrastat declarations will face a change.
Based on Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European Economic Statistics, entities will be obliged to fill in additional data in DISPATCH declarations, i.e. information on the country of origin of goods delivered to another EU Member State.
Most of the regulations are in line with the current regulation. The most significant change, which translates into additional activity by entities reporting Intrastat, is the requirement to provide information on the country of origin for goods exported to the EU countries. So far, the obligation to indicate the country of origin concerned only ARRIVAL declarations. Nevertheless, as of 1 July 2021, the Intrastat system allows to fill in such information in terms of DISPATCHES as well, with the aim of improving the implementation of these changes.
The country of origin of the goods shall be indicated by using the country of origin code. If you find a problem in identifying the correct code, you may follow the instructions on the website: puesc.gov.pl. As per the mentioned instruction, the two-letter country code shall be entered according to the code list in which the goods were completely received or manufactured. Goods, in the production of which more than one country is involved, shall be deemed as originating in the country of its last substantial processing or manufacturing stage. If the country of origin is not known, the code of the EU Member State of dispatch should be entered.
Since there is not much time left to the end of the year, it is worth preparing for changes today and completing the Intrastat database with information on the country of origin of the goods for dispatch declarations. This will often require tax and accounting departments to contact logistics and order departments, or directly contact the contractor, what may extend the process of updating data for correct reporting of Intrastat declarations as of the new year.
If you are interested in the presented topis any further, please contact our tax experts:
Anna Szafraniec
CEE VAT Compliance Director
E: aszafraniec@asbgroup.eu
Łukasz Woźniak
VAT Compliance Manager
E: lwozniak@asbgroup.eu
Joanna Michałek
Senior VAT Consultant
E: jmichalek@asbgroup.eu
