VATLive > Blog > EU VAT > Intrastat reform delayed till 2022

Intrastat reform delayed till 2022

  • May 30, 2019 | Richard Asquith

EU Commission proposals to simplify and harmonise Intrastat declarations by VAT registered businesses have been delayed from 2020 until 2022.

The main change from Eurostat was the inclusion of requirements to disclose dispatches’ country of origin, and the VAT number of the recipient. The proposed reforms to Intrastat are part of the wider EU Framework Regulation Integrating Business Statistics, FRIBS. This aims to co-ordinate statistical data captured for EU purposes.

Many countries have already proceeded with the new data requirements, including Germany, Belgium and Hungary.

Intrastat reporting fills the gap left by the withdrawal in 1993 of customs reporting on the movement of goods within the European Union.  It enables governments and the EU track trade between countries for statistical purposes.  Increasingly, it is also being used as a check on potential VAT fraud.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
VATlive newsletter