Intra-Community Trade Declaration System / Help with online declaration

2.1 Up-to-date

Intra-Community trade:

Please note the following major changes in the area of intra-Community trade statistics (recording intra-Community trade operations) for the reference year 2021.

  • The exemption threshold remains unchanged: For dispatches to other EU Member States related to the annual value of intra-EU trade movements of goods in the previous and the current year it is EUR 500 000. - For arrivals from other EU Member States it is EUR 800 000.

  • The threshold (related to the annual value of intra-EU trade movements of goods in the previous year) up to which a statistical value does not have to be reported for purchases/sales and commission/consignment transactions it is unchanged at EUR 50 million for dispatches of goods.

    The same threshold for arrivals of goods will be raised to the worth of 48 million euros.

  • Due to the mandatory information of the VAT identification number of the EU trading partner and the country of origin of the goods in direction dispatch from  January 1, 2022 and reasons of standardization, it's not possible to submit file reports in ASCII format beyond the year 2021. New applications for reporting in ASCII format will therefore no longer be approved!

    For users who currently submit their data in ASCII format, we recommend switching to the XML formats approved in intra-Community trade statistics INSTAT/XML and DatML/RAW. There is also the option of importing the data in CSV format. More information on this are available in chapter 9.4 "Fragen zur Ablösung des ASCII-Formats" only of the German help pages https://www-idev.destatis.de/idev/doc/intra/hilfe.html and in the respective chapters at this help page.

 

On July 1st the Supply Agreement for data deliveries in the XML-Format DatML/RAW (only in the German language) has changed, we ask for your attention!

 

  • The United Kingdom (Great Britain) left the European Union (at midnight) on 31 January 2020 ("Brexit"). From an EU perspective, it has been regarded as a third country from the next day onwards. As far as intra-Community trade statistics are concerned, the obligation to submit data to the Federal Statistical Office on all movements of goods to or from the United Kingdom continues during a transitional period until the reference month of December 2020 (data transmission until 15 January 2021).

    The following applies to the reference year 2021:

    Based on the state of actual knowledge, customs declarations including the country code "GB" will have to be be submitted for movements of goods to or from Great Britain (i.e. United Kingdom excl. Northern Ireland). As the Federal Statistical Office receives the relevant customs data for compiling foreign trade statistics, (further) intra-Community trade declarations must not be additionally submitted for these movements of goods.

    In this context, Northern Ireland will still be treated as being part of the EU. This means that no customs declarations have to be compiled for the movements of goods concerned. - To provide the information needed for foreign trade statistics, however, the trade in goods with Northern Ireland must still be declared, using the country code "XI", for the purpose of intra-Community trade statistics.

    For this reason, keep abreast of the latest reports in the media and the information provided on the websites of the customs administration www.zoll.de and the Federal Statistical Office (only in the German language).

  • The European legal framework for foreign trade statistics is currently being revised. Overall, the current statistical legal regulations are to be merged into a basic framework regulation Framework Regulation Integrating Business Statistics (FRIBS), an annex to this and further implementing legal regulations. The basic framework regulation has already been adopted by the European legislative bodies in mid-2019.

    The implementing regulations relevant to foreign trade statistics are still being processed and are scheduled to enter into force on 01.01.2022. At the same time, the current legal bases will lose their validity on this date; they will still be applied until this date.

    An accompanying revision of the Foreign Trade Statistics Act and the Foreign Trade Statistics Implementing Regulation, which is currently being prepared, is intended to supplement or round off the European regulations at national level. As far as is known at present, the new legal bases will be posted on the Federal Statistical Office's website after their entry into force.

  • In anticipation of the mandatory declaration of the EU trading partnerís VAT identification number and the origin of goods on the dispatch side from January 1,  2022 onwards both boxes are integrated into the relevant online form and in the IDES-Program. The two characteristics can also already be specified when reporting files in the formats DatML/ RAW and INSTAT/XML. The indication from these characteristics is still voluntary. Any report of these data elements will help the Federal Statistical Office to gain experience with the compilation of both variables and to guarantee a smooth implementation.

  • If treatment or processing takes place in Germany and the finished product is subsequently not sent back to the commissioning party in the EU but sold in the domestic territory or in another country, the owner (the party commissioning processing under contract) - as known to the Federal Statistical Office - is obliged to register for tax purposes in Germany in accordance with the relevant VAT law. Such registration by the owner before treatment/processing is regarded as an intra-corporate transfer of the raw product from his foreign to his German VAT identification number. Selling the finished product subsequently e.g. to a foreign EU customer will - from a German perspective - be a tax-free intra-Community delivery. This VAT-related approach has two major effects on intra-Community trades statistics:

    1. Registration pursuant to VAT law turns the foreign business into a (German) statistical unit. If the statistical values of the raw products moved into the domestic territory or the finished products sold in a foreign country lead to a situation where the total trade in goods of the business concerned exceeds the exemption threshold, the foreign business will be liable to provide information on these movements of goods for the purpose of intra-Community trade statistics in Germany (from the month when the threshold is exceeded). - The domestic business which carries out the treatment or processing of the goods is not (additionally) obliged to submit declarations for intra-Community trade statistics purposes.

    2. Although VAT-related accounting entries are made which indicate a purchase or sales transaction, these cross-border deliveries must be declared as consignments of goods for or following treatment/processing under nature of transaction "42" or "52".

    These notes apply accordingly to outward processing under contract, that is, to German businesses which, as commissioning parties, have goods treated abroad and resell the relevant finished products immediately in another country. The dispatch of goods from Germany must then be declared under nature of transaction "42".

  • The current internet version of the Notes on Intra-Community Trade Statistics General Guide can be downloaded here (at this time only in the German language) as pdf-file free of charge.

  • A list of the respective commodity numbers for all chapters can be found under the following link www.destatis.de\warenverzeichnis (only in the German language). Current List of commodity codes 2020/2021 (only in the German language).

  • About the Country Nomenclature for the External Trade Statistics you can inform yourself here (only in the German language).

  • The download and information to IDES "Intra-Community Trade Data Capture Software" Version 21.0 for 2021 see chapter 7