Intrastat: changes on the dispatch declaration form
As the end of 2018 is near, we would like to draw your attention to an upcoming change for Intrastat that will enter into force as from January 2019.
In the context of the European reform of the Intrastat declaration, the declaration form for dispatches will have two additional fields:
- the country of origin of the goods (ISO code) and
- the counterparty's VAT number.
The country of origin is the country where the goods were grown or manufactured or where the goods were edited or processed in such a way that a new product with a different commodity code emerged.
You need to start providing this additional information as from your declaration of January 2019, which is to be filed in February 2019.
In case you file your intrastat declarations electronically, please make sure to update your xml or csv format in time to accommodate this change. Note it is possible to test your new formats on the test environment of Onegate.
The declaration form of arrivals remains unchanged.
Should you require further assistance in this matter, please contact your local KPMG Tax Adviser.