With the aim of simplifying and modernising the Intrastat declaration, the European Commission has provided a document summarising all the steps taken in the Intrastat reform.
The first consequences will come into force on 1 January 2022:
- Update of the list of Nature of Transaction Codes (NoT Codes);
- Update of the list of combined nomenclatures;
- Obligation to indicate the country of origin of the goods;
- Obligation to indicate the European VAT number of the purchaser in the Member State of destination of the goods.
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Source: ec.europa.eu