2021 Intrastat changes

As from 1st January 2021, the following changes must be taken into account for the filling of your Intrastat declarations :

1. Luxembourg : new mandatory data for dispatch Intrastat declarations for the shipment of goods from Luxembourg

The following data will have to be communicated for the periods starting on 1st January 2021 :

• The individual VAT identification number of your professional customers

• The country of origin of the goods (country of manufacturing or of last substantial modification)

Other data already required are unchanged.

2. EU : United Kingdom – consequences of the Brexit on Intrastat obligations

Concerning the United Kingdom :

• Trade in goods with Northern Ireland remains subject to the intra-community VAT system and Intrastat obligations. The code XI will have to be used for trade with Northern Ireland.

• Trade in goods with the rest of the UK is no longer subject to Intrastat declarations. However the code XU shall be used, if necessary, for goods of UK origin.