What´s new in the Intrastat manual for 2025?

• Intrastat reporting for Monaco and San Marino:

Monaco is not part of the EU, but Council Directive 2006/112/EC on the common system of value added tax applies to it, so it is reported in Intrastat as trade with France (FR).

San Marino is not part of the EU territory and is not subject to the above-mentioned Common VAT Directive and is therefore not reported in Intrastat.

• Non-reporting of bonuses and discounts in Intrastat:

Consequently, the invoice values reported to Intrastat on the basis of the bonus are not corrected. The bonus most often serves as a reward to the customer for the quantity of products purchased over a certain period, in order to motivate him to continue purchasing goods. Bonuses can be annual, semi-annual, quarterly, seasonal, etc.

Consequently, the data reported to Intrastat on invoice values of goods on the basis of a discount are also not corrected if the discount is provided after the date of the taxable supply. However, if the discount is granted immediately after the taxable event, the invoice value reported to Intrastat is reduced by the value of the discount. The discount may be a discount for payment in cash, payment in advance or on a specific date, etc.

• Non-reporting of electricity recharging:

The Intrastat reports do not include data on the charging of electricity for electric cars.