Posted: 01 Dec. 2021 6 min. read


Intrastat declarations via RTIC

As of the reporting year 2022, the previously available reporting applications IDEP/KN8.NET, the transmission via EDIFACT as well as the submission of an Intrastat declaration via paper are no longer available. Thus, from the reporting year 2022 onwards, the reporting tool RTIC (Reporting Tool Intra Collect), which is embedded in the Statistics Austria portal, will be the only interface for submitting Intrastat declarations. The decisive factor for the change in the reporting modalities are the foreign trade regulations by the European Business Statistics (EBS), which will enter into force throughout the EU as of the reporting year 2022.

RTIC test

The reporting tool RTIC, which was introduced several years ago, can be tested by means of the test application “RTIC-Test” in the Intrastat portal of Statistics Austria. The application, which was developed solely for test purposes, offers the opportunity to familiarize with the reporting tool RTIC, which will be mandatory as of the reporting year 2022. Within the scope of the RTIC test application, no Intrastat declarations can be submitted, and it is further not possible to transfer the prepared declarations into the actual RTIC reporting tool. However, within the test application, the preparation of Intrastat declarations under the EBS-amendments can already be tested before the implementation of the below mentioned amendments.

Increase of the assimilation threshold

In general, businesses are required to file Intrastat declarations in case that their shipments of goods to EU Member States or their receipts of goods from EU Member States exceeded the assimilation threshold of EUR 750,000 in the previous year. In case the threshold is exceeded in the current calendar year, reports must be submitted to Statistics Austria as of the corresponding month in which the threshold is exceeded. As of the reporting year 2022, the assimilation threshold for Intrastat will be increased from EUR 750,000 to EUR 1,100,000 based on the European Business Statistics (EBS). Due to the presumed increase of the assimilation threshold as of the reporting year 2022, businesses subject to reporting requirements are encouraged to re-examine their respective reporting obligations.

Content amendments starting reporting year 2022

In order to meet the requirements of the European Business Statistics (EBS) as well as the EU-wide mandatory exchange of microdata, the following amendments in the content of Intrastat declarations will take place in Austria at the beginning of the reporting year 2022:

  • The reporting of the statistical procedure and the mode of transport will be omitted on both the import and the export side.
  • A two-digit code must be entered in the Intrastat declaration for the type of transaction. In this context, it is further crucial to take the adaption of the respective codes as of the reporting year 2022 into consideration.
  • The recipient UID is mandatory for export declarations.
  • As of the reporting year 2022, the country of origin must be reported not only for imports but as well for exports.
  • The variables invoice amount (“Rechnungsbetrag”) and statistical value (“Statistischer Wert”) are no longer to be rounded to full euros as of the reporting year 2022 as they are to be declared specifying two decimal digits.
  • The quantity variables special unit of measurement (“Besondere Maßeinheit”) and net mass (“Eigenmasse”) are to be reported with three decimal digits.
  • The invoice amount as per invoice must be reported for all transactions of goods starting the reporting year 2022. However, if no invoice is available, the market price must be stated in the corresponding Intrastat declaration.

Technical amendments in connection to the reporting tool RTIC

For the purpose of submitting declarations via the RTIC tool, solely files with the extensions .csv, .txt or .asc can be processed in order to import data records into the Statistics Austria portal. Furthermore, merely files with permanent column allocations of variables can be used for data imports from the reporting year 2022 onwards. Additionally, the number of reporting lines per data import transaction will be increased from 50,000 to 200,000.

Moreover, it is important for businesses to note that an online access to the Statistics Austria portal is required to fulfill the Intrastat reporting obligation as of the reporting year 2022. In this context, businesses should bear in mind that in case online access has to be applied for first, there may be delays of up to two weeks before access to the Statistics Austria’s web portal is granted.

The expected go live date of the RTIC reporting tool including the above-mentioned EBS-amendments is 3 January  2022.

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Sabrina Schemitz

Sabrina Schemitz

Assistant Steuerberatung | Deloitte Österreich

Sabrina Schemitz ist Berufsanwärterin in der Steuerberatung bei Deloitte Wien. Ihre Tätigkeitsschwerpunkte liegen im Bereich der Umsatzsteuer.