Main changes in Intrastat 2023
In 2023, the statistical threshold for the dispatches of goods is 270,000 euros (last year, it was 200,000 euros). It means that, in 2023, Intrastat data have to be submitted by those enterprises whose turnover of goods dispatched to European Union countries exceeded 270,000 euros in 2022. If enterprises exceed the statistical threshold in 2023, they will also have to submit Intrastat data. The statistical threshold for the arrivals of goods is 400,000 euros (the same as last year).
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. Starting from 2023, 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).
Changes in classifications
In Intrastat questionnaires for 2023, commodity codes have to be marked according to the Combined Nomenclature of 2023. An overview of the new codes, deleted codes and correspondence table can be found in the document “Changes in Combined Nomenclature in 2023”. In the Combined Nomenclature of 2023, there are 45 changes: 23 codes have been deleted, 42 codes have been added.