Changes to Northern Ireland Intrastat reporting in 2022

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Notification of new and changed Intrastat requirements.

Who needs to read this?

In 2022 businesses moving goods between Northern Ireland (NI) and the European Union (EU) will be required to provide Intrastat declarations.

This means that you will need to submit Intrastat declarations if you exceed the 2022 Intrastat exemption thresholds for the following movement of goods:

  • Goods imported into NI from the EU
  • Goods exported from NI to the EU

New dispatches requirements for Intrastat in 2022

From 1 January 2022, EU regulation 2019/2152 will enter into force and will affect how trade movements are reported through the Intrastat survey. The Northern Ireland Protocol means that this new regulation will apply to movements of goods between NI and the EU.

The new regulation means you will need to provide two additional pieces of information on your Intrastat dispatches declaration:

  • VAT number of the partner operator
  • country of origin

VAT number of the partner operator

The VAT number of the partner operator will be the VAT number of the customer to whom the goods are dispatched to.

For triangular transactions, where the invoiced customer is in a different member state to that where the goods are dispatched, the VAT number of the person who receives the goods should be used. If you do not know this, then the VAT number of the invoiced customer should be used.

If you dispatch goods to private individuals or non-VAT registered businesses, you should use the code QV999999999999. 

Country of Origin

The country of origin will be the country in which the goods were originally produced.

For goods produced in more than one country, the country of origin will be the country the last substantial transformation took place. This means the country where the goods last underwent processing which resulted in a change in the goods’ Harmonised System level 4 (HS4) commodity code. For example, if car parts (HS4 8708) were assembled into a finished car (HS4 8703).

Work which does not result in a change in the goods’ HS4 commodity code, such as splitting consignments or repackaging goods, will not be sufficient to affect the goods’ country of origin.

When determining the country of origin of the goods you will need to distinguish between goods produced in Northern Ireland and those produced in Great Britain.

Changes to Northern Ireland dispatches and arrivals Intrastat requirements

From 1 January 2022, Nature of Transaction Code (NoTC) 70 must be used if you:

  • send goods from NI to an EU member state where they clear customs before being sent onwards to a non-EU country
  • receive goods in NI which are imported from a non-EU country and clear customs before being re-exported to an EU member state

NoTC 70 is currently used to for goods sent as part of joint inter-governmental  production programmes. From 1January 2022 use NoTC 10 for these movements.

NoTC first digits 1 and 7 can also be used with the second digits 6, 7 and 8.

Intrastat thresholds for 2022

We will let you know if we need to make changes to the Intrastat thresholds for 2022 later this year.

Where can I find further information on how to complete an Intrastat declaration?

Information on how to complete an Intrastat declaration can be found in Notice 60. This will be updated to include the changes when they apply.

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