Updated management of INTRASTAT transactions for Business-To-Customer (OSS)
To adhere to the new Intrastat rules for Business-to-Customer (B2C) and One-Stop-Shop (OSS) in the reporting of intra-trade statistics, default VAT registration number was introduced to handle the sales to a final consumer who is not registered for VAT purposes.
If OSS is active and a default VAT registration number is registered, then Intrastat transactions are created for B2C, otherwise no is transaction created for that country.
For example, for Germany, if the recipient is a private individual, the fictitious number QN999999999999 should be used.
If a consumer is not registered for OSS but uses local registration in the receiving country, this fictitious number is not applicable. This only applies for customer order and export record.