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 identification number code QV999999999999 will be used in the following cases:
- When it is impossible to provide the identification number (for example: in triangular trade when the reporting unit does not act as an intermediary in the transaction, but rather as the recipient or consignee of the merchandise).
- When the identification number cannot be determined because the sales are 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 NO. | FIELD NAME | FORMAT | EXAMPLE | COMMENTS |
|---|---|---|---|---|
| 1 | Member State of dispatch/destination | A2 | AT | |
| 2 | Province of destination/origin | N2 | 28 | |
| 3 | Terms and conditions of delivery | A3 | Tax ID (CIF) | |
| 4 | Nature of the transaction | 11 | ||
| 5 | Mode of transport | N1 | 3 | |
| 6 | Port/airport of loading or unloading | It will not be recorded | Blank field | |
| 7 | Commodity code | N8 | 85182100 | |
| Commodity code with additional code (see Annex VI) | N8A1N3 | 22042178R001 | Only if applicable | |
| 8 | Country of origin | A2 | CN | |
| 9 | Statistical regime | It will not be recorded | Blank field | |
| 10 | Net mass (kg) | N12 or N12.3 | 1150 or 1150,215 | No thousands separator / If less than 1, 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 spaces and will depend on the country issuing the number, with a min. 4 and a max. 14 characters. The 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:
-
Import: AT;28;CIF;11;3;;85182100;BE;;1150.215;1210;54300.00;54300.00
-
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 IRELAND | FORMAT (1) | EXAMPLE (2) | LENGTH |
|---|---|---|---|
| Germany | FROM+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 digits | BG999999999 | 11 |
| CY+9 characters | CY99999999L | 11 | |
| Croatia | HR+11 figures | HR99999999999 | 13 |
| Denmark | DK+8 digits | DK99999999 | 10 |
| Slovakia | SK+10 digits | SK9999999999 | 12 |
| Slovenia | YES+8 digits | YES99999999 | 10 |
| Spain (5) | EN+9 characters | ESX9999999X | 11 |
| Estonia | EE+9 figures | EE999999999 | 11 |
| Finland | FI+8 figures | FI99999999 | 10 |
| France | FR+2 characters+9 digits | FRXX999999999 | 13 |
| Greece | EL+9 figures | EL999999999 | 11 |
| Hungary | HU+8 digits | 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 digits | LT999999999 |
11 |
| LT+12 digits | LT999999999999 | 14 | |
| Luxembourg | LU+8 digits | LU99999999 | 10 |
| Malta | MT+8 digits | MT99999999 | 10 |
| Netherlands | NL+12 characters | NLSSSSSSSSSSSSS | 14 |
| Poland | PL+10 figures | PL9999999999 | 12 |
| Portugal | PT+9 digits | PT9999999 | 11 |
| Czech Republic | CZ+8 digits | CZ99999999 | 10 |
| CZ+9 digits | CZ999999999 | 11 | |
| CZ+10 digits | CZ9999999999 | 12 | |
| Romania | RO+ from 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 alphabetic or numeric, but they cannot both be numeric.
(6) Identify the operators in the sector.
(7) Identify the ministries.
(8) Identify the health authorities.