We have published Intrastat guide 2021
We would like to once again inform you about the novelties in Intrastat reporting for 2021:
1. Reporting trade in goods with United Kingdom in Intrastat regarding BREXIT
The transitional period for BREXIT ended on the 31st December 2020. From 1st January 2021 Northern Ireland is still connected to the EU custom union, while this not applies to the rest of United Kingdom. Intrastat reporting stays obligatory only for Northern Ireland, while trade with the rest of the United Kingdom can no longer be reported in Intrastat, as it is now subject of the customs controls and formalities.
The following codes have been introduced because of this change:
XI - United Kingdom (Northern Ireland)
XU - United Kingdom (excluding Northern Ireland)
In the Intrastat system, code XI can be used for reporting the partner country and the country of origin of goods, while code XU can only be used for reporting the country of origin of goods. The GB code is no longer in use in the Intrastat reporting system.
2. Reporting of two new variables (voluntary)
Regulation (EU) No 2019/2152 of the European Parliament and of the Council on 27th November 2019 on European business statistics introduces a mandatory exchange of microdata between EU Member States on exports of goods within the EU (dispatches) together with a mandatory collection of data on two new variables in this flow. These are the VAT identification number of the partner in the Member State of import within the EU (recipient) and the country of origin of the goods. The provisions will apply from 1 January 2022.
This change will also require a change in the format of the XML message and a change in the formats for importing data into the Intrastat application.
The new online Intrastat application, which was funded by the European Union, already enables reporting units reporting the new data elements, on a voluntary basis, with the reference period January 2021, while from January 2022 it will be mandatory.
3. The change of exemption threshold for dispatches of goods
The exemption threshold for dispatches has been reduced and will now amount to EUR 200,000.
Notice on the change of the Intrastat data reporting obligation for 2021
Only the Slovenian version of this notice is available.
Novelties in Intrastat reporting for 2021
For the reference period 2021 in Intrastat reporting next novelties will be introduced:
- The partner country code GB no longer in use in Intrastat: due to the Brexit and the end of the transitional period on 31. December 2020 the partner country code GB will no longer be in use in Intrastat. From 1st January 2021 a customs declaration has to be lodged for imports of goods from the United Kingdom without Northern Ireland (GB without Northern Ireland) and exports of goods to the GB without Northern Ireland, since GB has officially become third country. From this period on the trade in goods with the GB without Northern Ireland has to be excluded from Intrastat reports. You can read more about this on the FURS website.
- Introduction of a new partner country code XI for Northern Ireland: due to the Protocol of the Ireland / Northern Ireland the new partner country code XI was introduced. After 1stJanuary 2021 trade in goods with Northern Ireland will still need to be included in Intrastat reports but this time under the new partner country code XI and not GB, despite the fact that with this period Northern Ireland, together with GB, became a third country.
- Changes to the codes of the country of origin of goods: in 2021, instead of the GB code, which will no longer be in use in Intrastat, two new country codes of origin XI and XU will be introduced. XI applies to goods originating from Northern Ireland and XU to goods originating from the GB excluding Northern Ireland.
- The change of exemption threshold for dispatches of goods: the exemption threshold for dispatches has been reduced and will now amount to EUR 200,000.
1. The changes connected to Brexit and Protocol of the Ireland / Northern Ireland
Intrastat reporting in 2021 in connection with Brexit and the end of transitional period
According to the information currently gathered, a customs declaration will have to be lodged on 1. January 2021 for imports of goods from the United Kingdom without Northern Ireland (GB without Northern Ireland) and exports of goods to the GB without Northern Ireland. Due to the Brexit and the end of the transitional period on 31. December 2020, trade in goods with the GB without Northern Ireland will be from then on subject to all customs formalities (supervisions, controls, procedures and duties) that are applied to trade with third non-EU countries.
This means that with reference period 202101 trade with the GB without Northern Ireland will have to be excluded from your Intrastat reports.
With this period, the GB partner country code will no longer be valid in Intrastat. However, the above applies exclusively to trade in goods with the United Kingdom without Northern Ireland, but not to the trade in goods with Northern Ireland.
Trade in goods with Northern Ireland will still need to be included in Intrastat reports under the new partner country code XI on the basis of Protocol of the Ireland / Northern Ireland.
This will also be in line with tax legislation. In the event of an extension of the transitional period with the entire GB by the end of the year, the reporting for Intrastat remains unchanged. We will keep you informed about any further developments on this matter. You can read more about this also on the FURS website.
Certificate change in EPOS module
We would like to inform you that FURS has replaced the encryption certificate for messages in the EPOS module (E-management for exchange of MQ messages in the customs FURS system) due to the expiration of the existing certificate.
You need to replace the existing FURS certificate with a new one by 31. January 2021 at the latest in case, you or your declarant submits Intrastat reports via this system.
Until the mentioned date, in the transitional period, both messages encryption certificates will be valid at the same time, after this date only the new certificate will be valid for exchange of MQ messages in the customs FURS system. You can read more about this in Slovenian language on the FURS website (news from 11.11.2020 - Menjava EPOS podpisnega in enkripcijskega certifikata): https://www.fu.
Publication of classifications and code lists for 2021
We have published:
code lists of shortened titles of CN and units of measurement in 2021,
new CN codes in 2021,
valid codes of Combined Nomenclature (CN) in 2020, but not valid codes in 2021,
correlation table for transforming the codes of the Combined Nomenclature (CN) from year 2020 to 2021,
correlation table for transforming the codes of the Combined Nomenclature (CN) from year 2021 to 2020
and Commission implementing Regulation (EU) No 1577/2020 with Combined Nomenclature for 2021.
New Intrastat web-application
We would like to inform you we have launched a new web-application for Intrastat reporting and a new Intrastat web-page, which combines the content previously found on our methodological page and the page for reporting entities. This new Intrastat application and update of the new Intrastat web-page was funded by the European Union.
Besides a more modern design the new web-app is bringing two new variables for dispatches of goods (partner ID and country of origin), introduced by new European legislation on Business statistics EBS. The new variables can be reported voluntarily until the reference month of January 2022, when in accordance with the mentioned legislation it will become compulsory. Until 1.2.2021 reporting in the existing web-application will also be possible.
Entities already reporting for Intrastat can access the new web-application using the login data and digital certificate they use to access the existing web-application. Upon logging in please review your contact information and fill in your e-mail address.
Statistical data providers
At the Statistical office of Slovenia we are aware that in the current circumstances, the business of many of our partners that provide us with information is disrupted. If you are unable to provide the information in due time, we will remind you to do so subsequently.
We would like to inform you that we are updating the Intrastat application and we invite you to try out for now a test version. This new Intrastat application was funded by the European Union. Use the test digital certificate and the password 'test' (installation and entry assistance) to enter the test application. With your help, we would like to fix any technical shortcomings of the application we are developing as soon as possible and enable regular reporting. Submission of a report in a test application does not replace regular Intrastat reporting; reports must be submitted in the existing application!
Upon approval of the Exit Agreement between the United Kingdom of Great Britain and Northern Ireland (UK) and the European Union (EU), we are informing you that, by the end of the transitional period (probably until 31.12.2020), trade data with the UK should continue to be included in Intrastat reports . More information on the UK's exit from the EU can be found here.
We have published Intrastat guide 2020.
We have published Code lists of shortened titles of CN and units of measurement in 2020, New CN codes in 2020, Not valid CN codes in 2020, Correlation table for converting CN codes from 2019 to 2020, Correlation table for converting CN codes from 2020 to 2019 and Commission implementing Regulation (EU) No 1776_2019 (Combined Nomenclature for 2020).
The new security mechanism to sign documents.
As of January 2018 the exemption thresholds for Intrastat reporting had been increased to 220,000 EUR for dispatches of goods and 140,000 EUR for arrivals of goods. The special exemption thresholds for detailed Intrastat reporting remain at 9,000,000 EUR for dispatches of goods and 4,000,000 EUR for arrivals of goods.
What is Intrastat?
Intrastat is a statistical survey on trade in goods between Member States of the European Union (EU), this data is an indispensable source of information and one of the most important indicators of a country's economic performance, it is collected monthly directly from enterprises (Providers of Statistical Information - PSI). In Slovenia the Intrastat survey is conducted in cooperation between the Statistical Office of the Republic of Slovenia (SURS) and the Financial Administration of the Republic of Slovenia (FURS). Read more on the Intrastat survey in Slovenia in our Intrastat guide.