Intra-community trade statistics general guide

1 Intra-communityTrade StatisticsGeneral Published and distributed by: Statistisches Bundesamt (Federal Statistical Office) Internet: general information: Tel.: +49 (0) 611 / 75 -2405 Subject-related information: Division G 3 Tel.: + 49 (0) 228 / 99 643 -8777 E-Mail: Published May 2022 Statistisches Bundesamt (Destatis), 2022 Reproduction and distribution, also of parts, are permitted provided that the source is mentioned. Federal Statistical Office, Intra-community trade statistics general guide , 2022 3 Preliminary remarks on the 24th edition The explanations in this guide on Intra-community trade statistics are based on the relevant legal provisions as of January 1, 2022.

2 An up-to-date electronic version of this guide can be accessed at the following Internet address: The Intra-community trade statistics general guide basically includes all the information and codes (with the exception of the commodity code box) required for preparing an Intrastat declaration. For illustration purposes, the general guide uses the online form declaration as an example. Here the terms "dispatch" and "arrival" are used as synonyms for exports and imports of goods to/from other EU Member States, respectively. The commodity codes can be found in the Commodity Classification for Foreign trade statistics (Warenverzeichnis f r die Au enhandelsstatistik), which can be obtained from the Federal Statistical Office's publishing partner Reguvis.

3 The Commodity Classification for Foreign trade statistics and the Combined Nomenclature can also be downloaded free of charge, in PDF format, from the Federal Statistical Office s website. Furthermore, the Federal Statistical Office provides a new Commodity Classification search engine (Warenverzeichnis-Suchmaschine) for the online search of commodity codes. The relevant information can be accessed via the following link: Due to the revision of the European and national legal basis for foreign trade statistics (Basic Regulation (EU) 2019/2152, Implementing Regulation (EU) 2020/1197, AHStatG of June 14, 2021 and AHStatDV of July 7, 2021), the VAT identification number of the trading partner in the importing Member State and the country of origin of the exported goods are mandatory and must be indicated in Intra-community trade statistics for dispatches to other EU Member States as of reporting month January 2022.

4 Likewise, as of the reference month January 2022, the new list of Nature of Transaction codes according to Annex I Part C Table 1 of the DVO (EU) 2020/1197 is to be applied, which replaces the previous lists in Annex II of Regulation (EU) No. 113/2010 and in Annex III of Regulation (EU) 1982/2004. Both directions of trade (dispatch and arrival) still are to be reported to the intra- trade statistics . Further information on the changes in foreign trade statistics in 2022 can be found at the following Internet address: With effect from , Section 3c UStG (law on value-added tax) on so-called " Intra-community distance sales" has been reformed.

5 The impact of these changes on the obligation to provide information on Intra-community trade statistics is described in chapter " Intra-community distance sales and one-stop shop". For information on the changes to the approval procedure for assortments of goods (special combined nomenclature code), please refer to chapter of this guide . 4 Federal Statistical Office, Intra-community trade statistics general guide , 2022 Federal Statistical Office, Intra-community trade statistics general guide , 2022 5 List of contents 1.

6 general notes .. 7 Purpose .. 7 Obligation to provide information .. 7 Exemptions .. 8 Private individuals .. 8 Exemption 8 List of exemptions .. 8 Transit .. 8 Scope of application .. 8 Reference period .. 9 Transmission of declarations .. 9 2. Online reporting procedures .. 9 IDEV .. 9 .. 9 Data collection portal .. 10 3. Compilation of declarations .. 10 general information .. 10 Combined entries of several transactions .. 10 Corrections .. 10 4. Checking procedures in Intra-community trade statistics .. 11 Checks upon data arrival .. 11 Checks of individual data.

7 11 Checks using data from tax authorities .. 11 Consequences of non-compliance with the obligation to provide information .. 11 5. Instructions for filling in the declaration for Intra-community trade statistics .. 13 Dispatch of goods to other EU Member States .. 13 Arrival of goods from other EU Member States .. 21 6. Instructions regarding the declaration of partial consignments of dismounted machines, apparatus, appliances 27 7. Simplified declarations for foreign trade statistics .. 27 Approval-free simplified declaration in accordance with Section 31 AHStatDV for part and accessories . 27 Simplified declaration of assortments of goods in accordance with Section 30 AHStatDV subject to official approval.

8 27 Simplified declaration of complete industrial plants in accordance with Section 29 AHStatDV subject to official approval .. 29 8. Examples and special cases .. 31 Obligation to submit declarations .. 31 Goods returned and credit notes .. 39 Subsequent contract alterations .. 40 Declaration of software .. 40 Processing under contract (treatment or processing) .. 40 Definition and general description .. 40 Insignificant parts and simple measures .. 41 Examples .. 41 6 Federal Statistical Office, Intra-community trade statistics general guide , 2022 Sale of finished goods immediately after contract processing (three parties being involved).

9 42 Repair of goods .. 42 Waste .. 43 Annex 1 Country Nomenclature for the External trade statistics .. 45 Annex 2 Nature of transaction .. 49 Annex 3 Example of an online form declaration for dispatches .. 52 Annex 4 List of exemptions .. 56 Annex 5 Application of the Intrastat data collection system .. 58 Annex 6 Notification in accordance with Section 17 of the Federal statistics Act (BStatG) and with the general Data Protection Regulation (EU) 2016/679 (GDPR) .. 60 Annex 7 Contact .. 63 Federal Statistical Office, Intra-community trade statistics general guide , 2022 7 1. general notes Purpose The purpose of compiling Intra-community trade statistics is to determine the actual scope of the trade in goods (dispatches and arrivals) between Germany and the other EU Member States.

10 As a rule, Intrastat declarations have to be only submitted in the EU Member State from where the goods concerned are physically dispatched (Member State of dispatch) and the Member State which the goods enter physically (Member State of arrival). Exceptions are transactions involving vessels, aircraft or spacecraft. It is the transfer of economic ownership between a German and a partner in another Member State (incl. private individuals) that is decisive for the declaration of dispatches or arrivals of these goods. The goods physical crossing of a border does not play a role.