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European Union – 2021 Intrastat changes

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

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.

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.

For more information, please contact us.

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