Regulation (EU) 2019/2152 of the European Parliament and of the Council of November 27th, 2019, on European business statistics introduces mandatory exchange of microdata among European Union Member States. The regulation stipulates reporting of two additional elements for supplies of goods within EU (dispatches) along with already prescribed data. New elements to be reported for dispatches are:
VAT ID number of the partner in the Member State of acquisition of goods within EU (recipient of goods):
ID partner is national VAT identification number of the trading partner in another EU Member State to whom the goods from Slovenia were dispatched to (recipient of goods) and not ID for VAT of the buyer to whom the invoice was issued for those goods (there are exceptions for special cases, i.e. triangular trade, consignment stock, supplies to own distribution warehouse, processing, supplies to natural persons, cases when the recipient’s VAT ID number is not known);
country of origin of the goods:
This field is currently mandatory for arrivals of goods, whereas for dispatches of goods the completion of this field will become mandatory starting with 2022. The country of origin is the country in which the goods were produced. If several countries participated in the production of the goods, the code of the country in which the last important phase of the production process was carried out (manufacture, composition, processing, modification, etc.) should be entered.
The provisions shall apply from January 1st, 2022. Online Intrastat application already enables companies to report new data elements on a voluntary basis and for testing purposes; however, as of January 2022 reporting of new elements will become mandatory.
This document (and all information accessed through the links in this document) is for informational purposes only and cannot be considered as legal advice. The facts stated therein may have changed since the date of publication. You should seek legal advice before taking any possible action.
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