With reference to the newest Regulation (ЕС) № 2019/2152 of the European Parliament and of the Council of November 27, 2019, on European business statistics, repealing 10 legal acts in the field of business statistics (incl. intra-community trade in goods statistics) and Commission Implementing Regulation (EU) 2020/1197 of July 30, 2020, laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and the Council on European business statistics repealing 10 legal acts in the field of business statistics, the following necessary measures for the change of Statistics of intra-community trade in goods act and related documents will be taken:
- Ordinance No N-4 of December 21, 2007, for the Implementation of the Intrastat System and
- Ordinance by art. 1 para 2 from the Law on Intra-community trade in goods.
Regulations currently in force - Regulation 638/2004 (basic) and Regulation № 1982/2004 (implementing) will be repealed and will be substituted by the above-mentioned Regulations.
The new legislation will enter into force from January 1, 2022, in the field of Intra-community trade in goods statistics.
Two new variables will be added:
- Country of origin and VIN of the partner country.
- The change is foreseen only for dispatches.
From January 1, 2021, a New Regulation - Nomenclature of countries and territories
for the External Trade Statistics of the Community and statistics of trade between the Member States enter into force – Geonomenclature - Commission Implementing Regulation (EU) 2020/1197.
The following new country codes are implemented:
XI – for Northern Ireland and
XU- the rest of the United Kingdom (North Ireland excl.).
Trade with Northern Ireland will be declared by the Intrastat system with Intrastat declaration, whereas trade with the rest of the United Kingdom (Northern Ireland excl.) will be declared by a Single Administrative Document.
What is Intrastat?
Intrastat is a system for collection of data for the trade in goods between EU Member States which are not subject to a customs declaration.
Intrastat operators and obligations for declaring under the Intrastat system
Obliged persons for filing declarations under the Intrastat system (Intrastat operators) are the persons registered under the Value Added Tax Act who perform intracommunity trade in goods in annual volumes in BGN currency above the determined thresholds for declaring (exemption thresholds), determined separately for each trade flow - „dispatches” and „arrivals”. Traders with annual volumes of intracommunity trade in goods below these thresholds have no obligation for submitting monthly declarations under the Intrastat system.
The thresholds for declaring under the Intrastat system are determined with an Order of the President of the National Statistical Institute by the end of October of the current year and are valid throughout the following year.
The exemption thresholds for 2021 are:
- for declaring dispatches - BGN 270 000;
- for declaring arrivals - BGN 430 000.
The thresholds for declaring statistical value for 2020 are:
- for dispatches - BGN 14 700 000;
- for arrivals - BGN 7 300 000.
A VAT registered trader could acquire one of the following two obligations for reporting under the Intrastat system as an Intrastat operator:
- “current” obligation, which arises in the case when the trader has had no Intrastat obligation at the beginning of a calendar year and during that year he has accumulated on a monthly basis a volume of intracommunity trade in goods surpassing the pre-determined exemption threshold for a particular flow for that year (separately for each of the flows). The “current” obligation engages the Intrastat operator to submit declarations for the traded goods only for the months from the first reference period (the month when the obligation arises) till the end of the year;
- “annual” obligation, which arises when during a calendar year the trader has accumulated an overall volume of trade surpassing the pre-determined exemption threshold for a particular flow the following year (separately for each of the flows), no matter whether the trader has or does not have any Intrastat obligation for the current year. The “annual” obligation engages the Intrastat operator to submit declarations for all the 12 months of the respective calendar year.
What type of documents should be submitted, where, how and within what deadlines?
The data for the intra-community trade in goods shall be provided with Intrastat declarations submitted in electronic form, signed with qualified electronic signature, to the Intrastat Information System through the electronic services portal of the National Revenue Agency. The deadline for submission of the monthly declaration is the 14th day of the month following the reference period. The deadline for submission of the first Intrastat declaration for Intrastat operators with a new current obligation is the 20th day of the month following the reference period.
Important! Separate declarations are submitted for dispatches and arrivals.