Based on the implementation of European legislation, the Government Regulation was issued to implement certain provisions of the Customs Act in the field of statistics No. 333/2021 Coll. (hereinafter referred to as the “Government Regulation”) effective from 1.1.2022, which contains significant structural changes in the Intrastat reporting. The Government Regulation will, in addition to the current form, require additional data in the case of transactions with the nature of dispatch, which will be newly referred to as “export of goods to another EU Member State”. Specifically, entities for these transactions will newly have to state the VAT number of the customer, or the code “QV123” for a customer who does not have a VAT number. In addition, it will be necessary to indicate the origin country code of the goods, which will unify reporting for transactions of receipts and dispatch type. Nothing changes for goods receipt type transactions. The codes of the transaction nature underwent a complete change in reporting. According to Annex no. 1 to the Government Regulation (Item I. Number 8), a two-digit numerical code from the list of codes of the transaction nature set out in Part C of Annex I to Commission Implementing Regulation 2020/1197 of 30 July 2020 will have to be stated.
Source asbgroup.eu
