Skip to main content

Intrastat from 2022

The declarations of international trade in goods between countries of the Union of Northern Ireland (INTRASTAT) relating to periods referring to the year 2022 and later, when they refer to the export flow , must also include the data that had been previously declared, the code of the country of origin of the merchandise and the VAT VIES identification number (art. 214 Council Directive 2006/112/EC) of the intra-community operator that has been assigned by the EU country or Northern Ireland to which the merchandise is exported (acquiring client, who carries out processing operations on the exported merchandise, etc.).

However, the code QV999999999999 will be used as the identification number in the following cases:

  1. When it is impossible to provide the identification number (for example: in triangular trade when the reporting unit does not act as an intermediary of the operation, but as a consignee or recipient of the merchandise).
  2. When the identification number cannot be determined due to sales to taxable persons or to persons who are not taxable persons (for example: individuals), which are not identified for VAT purposes or the specific goods or movements referred to in Chapter III of Annex V Implementing Regulation (EU) No 2020/1197.

Below is the structure of the file for declarations in CSV format and the structure of VAT identification numbers (VIES) by country. 

FIELD NUMBERFIELD NAMEFORMATEXAMPLECOMMENTS
1 Member State of dispatch/destination A2 AT
2 Destination/origin province N2 28
3 Terms and conditions of delivery A3 Tax ID (CIF)
4 Nature of the transaction 11
5 Transport mode N1 3
6 Port/airport of loading or unloading will not be recorded blank field
7 Commodity code N8 85182100
Goods code with additional code (see annex VI) N8A1N3 22042178R001 Only if applicable
8 Country of origin A2 CN
9 Statistical regime will not be recorded blank field
10 Net mass (kg) N12 or N12.3 1150 or 1150,215 Without thousands separator / If it is less than 1, the N12.3 format will be used
11 Supplementary Units N12 or N12.3 1210 or 1210,000 Without thousands separator
12 Value N13.2 or N13 54300.00 or 54300 Without thousands separator
13 Statistical value N13.2 or N13 54300.00 or 54300 Without thousands separator
14 VAT-VIES number assigned to the counterparty of the operation A2X (2 to 12) FR999999999 Export only / The format will be written without blank spaces and will depend on the country issuing the number, with a min. 4 and a max. 14 characters. Said issuer will be identified by the first two characters

A= alphabetical format (example: A2 two alphabetic characters).

N= numeric format (example: N2 two numeric characters).

X= alphanumeric format.

Registration examples:

  1. Import: AT;28;CIF;11;3;;85182100;BE;;1150.215;1210;54300.00;54300.00

  2. Export: FR;46;FOB;11;3;;85182100;ES;;1150.215;1210;54300.00;54300.00; FR99999999999

STRUCTURE OF THE VAT-VIES NUMBER IN INTRASTAT

MEMBER STATE / NORTHERN IRELANDFORMAT (1)EXAMPLE (2)LENGTH
Germany DE+9 figures DE999999999 11
Austria (3) AT+9 characters ATU99999999 11
Belgium (4) BE+10 figures BE0999999999 12
BE+10 figures BE1999999999 12
Bulgaria BG+9 figures BG999999999 11
CY+9 characters CY99999999L 11
Croatia HR+11 figures HR99999999999 13
Denmark DK+8 figures DK99999999 10
Slovakia SK+10 figures SK9999999999 12
Slovenia YES+8 figures SI99999999 10
Spain (5) ES+9 characters ESX9999999X 11
Estonia EE+9 figures EE999999999 11
Finland FI+8 figures FI99999999 10
France FR+2 characters+ 9 figures FRXX999999999 13
Greece EL+9 figures EL999999999 11
Hungary HU+8 figures HU99999999 10
Ireland IE+8 characters IE9S99999L 10
IE+9 characters IE9999999WI 11
Italy IT+11 figures IT99999999999 13
Letonia LV+11 figures LV99999999999 13
Lithuania LT+9 figures LT999999999

11

LT+12 figures LT999999999999 14
Luxembourg LU+8 digits LU99999999 10
Malta MT+8 figures MT99999999 10
Netherlands NL+12 characters NLSSSSSSSSSSSSS 14
Poland PL+10 figures PL9999999999 12
Portugal PT+9 figures PT9999999 11
Czech Republic CZ+8 figures CZ99999999 10
CZ+9 figures CZ999999999 11
CZ+10 figures CZ9999999999 12
Romania RO+2 to 10 figures RO999999999 4-12
Sweden SE+12 figures SE999999999999 14
North Ireland XI+9 figures (6) XI999999999 11
XI+12 figures (6) XI999999999999 14
XI+5 characters (7) XIGD999 7
XI+5 characters (7) XIHA999 7

Notes:

(1) The format includes the Member State/Northern Ireland identifier followed by a series of characters.

(2) 9 = figure, X = number or letter, S = letter, figure, "+" or "*", L = letter.

(3) The first character after the Member State prefix is always "U".

(4) The first digit after the prefix is always zero ("0"). The (new) 10-digit format results from adding a zero to the beginning of the (old) 9-digit format.

(5) The first and last characters must be either alphabetic or numeric, but cannot both be numeric.

(6) Identifies the operators in the sector.

(7) Identify the ministries.

(8) Identifies the health authorities.