ViDA: why the Transfer of Own Goods scheme does not abolish Intrastat
A common assumption is that the EU's VAT in the Digital Age (ViDA) reform will eventually do away with Intrastat. The new Transfer of Own Goods (TOOG) special scheme - due to apply from July 2028 - is designed to simplify VAT compliance when a business moves its own goods between member states, reducing the need for multiple VAT registrations. Importantly, it does not abolish or replace Intrastat reporting.
Intrastat is a statistical system that captures the physical movement of goods, and it operates independently of VAT obligations. Under TOOG, the physical movement still has to be reflected in both the dispatching and the receiving country's trade statistics, just as it is today. TOOG introduces no new Intrastat data fields: declarations continue to require CN8 commodity codes, invoice or transfer value, statistical value, net mass, supplementary units, mode of transport, nature of transaction, and country of origin. Where no local VAT-registered party exists, statistical authorities may rely on mirror/microdata from the dispatching country or require a local agent - a point to clarify per member state.
Looking further ahead, the EU's Digital Reporting Requirements (DRR) from 2028–2030 may eventually simplify or partly replace some Intrastat data. For now, the purely statistical component of Intrastat is slated to continue, so businesses should plan to comply with Intrastat in 2028 and beyond.
Source: European Commission – VAT in the Digital Age (ViDA) (Taxation and Customs Union)