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Main changes in Intrastat 2024

Statistical thresholds

In 2024, the statistical threshold for the dispatches of goods is 350,000 euros (last year, it was 270,000 euros). It means that, in 2024, Intrastat data have to be submitted by those enterprises whose turnover of goods dispatched to European Union countries exceeded 350,000 euros in 2023. If enterprises exceed the statistical threshold in 2024, they will also have to submit Intrastat data. The statistical threshold for the arrivals of goods is 700,000 euros (last year, it was 400,000 euros). With the large increase in the statistical threshold for arrivals, we have started the transition to SIMSTAT and want to reduce the administrative burden of respondents. We use the dispatches data of other Member States to estimate the arrivals data of enterprises below the statistical threshold. Compared to 2023, nearly 1,400 enterprises will be exempted from the obligation to submit Intrastat arrivals data.

Taxable person or non-taxable legal person identified by individual identification number

Starting from last year, a new data field “Taxable person or non-taxable legal person identified by individual identification number” is to be completed in the Intrastat dispatches questionnaire. This is a mandatory field where it is necessary to enter a valid VAT identification number with the country code of the recipient (not the buyer) of the goods in another Member State. In many cases, the specific recipient of the goods might not be known. In 2024, the following special cases should be handled as described below.

  • If the partner in the EU is a natural person (citizen), enter code QN999999999999 (previously QV999999999999);
  • If the partner in the EU is not registered for VAT, enter code QT999999999999 (previously QV999999999999);
  • If the VAT ID number of your EU partner is unknown and cannot be ascertained, enter code QV999999999999 (no change). If the goods are dispatched to one EU Member State, but the invoice is issued to another (triangular transactions), then the VAT ID number of the partner to whom the goods are physically sent is indicated in the Intrastat reports. If the partner’s VAT ID number is not known, enter the VAT ID number for the buyer of goods in the EU to whom the invoice was issued. If the buyer does not have a VAT ID number or the buyer is based outside EU Member States, indicate their VAT ID as XX999999999999 where XX designates the code of the country to which the goods were dispatched

Changes in classifications

In Intrastat questionnaires for 2024, commodity codes have to be marked according to the Combined Nomenclature of 2024. An overview of the new codes, deleted codes and correspondence table can be found in the document “Changes in Combined Nomenclature in 2024”. In the Combined Nomenclature of 2024, there are 31 changes: 15 codes have been deleted, 23 codes have been added.