Regulation (EC) No 222/2009 of the European Parliament and of the Council of 11 March 2009 amending Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States
Date: 2009-03-11
Institutions: Council of the European Union, European Parliament
Subjects: EU statistics, information system, intra-EU trade, trading operation

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REGULATION (EC) No 222/2009 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 11 March 2009

amending Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods
between Member States

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

Having regard to the Treaty establishing the European Commu-
nity, and in particular Article 285(1) thereof,

Having regard to the proposal from the Commission,

Acting in accordance with the procedure laid down in Article 251
of the Treaty (1),

Whereas:

(1) Regulation (EC) No 638/2004 of the European Parliament
and of the Council (2) lays down the basic provisions for
Community statistics relating to the trading of goods
between Member States.

(2)

(3)

(4)

In the framework of the Commission Communication of
14 November 2006 on the reduction of the response
burden, simplification and priority-setting in the field of
Community statistics, Intrastat, the system for collecting
Community statistics relating to the trading of goods
between Member States, was identified as an area where
simplification is possible and desirable.

Immediate action to reduce the statistical burden can be
taken by lowering the coverage rate of data collected
through Intrastat. This can be done by raising the
exempted from
thresholds below which parties are
the
providing Intrastat
share of statistics based on estimates made by the national
authorities will increase.

information. As a consequence,

For long-term efficiency, other steps to reduce the statistical
burden further, while maintaining statistics which meet the
quality indicators and standards
should be
considered. Such steps could include the further reduction
of
total
the compulsory minimum coverage rates of
dispatches and total arrivals, as well as the possible future
introduction of a single flow system. For these purposes,
the value, the viability and the impact on quality of such
steps should be further investigated by the Commission.

in force,

(5) Member States should provide the Commission (Eurostat)
with annual aggregated data on trade broken down by
business characteristics. Users will thus be provided with
information on relevant economic issues,
new statistical
for
and a new type of analysis will become possible,

example the analysis of how European companies operate
in the context of globalisation, without this imposing new
statistical requirements on reporting companies. The link
between business and trade statistics should be established
by merging the information from the register of intra-
Community operators with information requested by
Regulation (EC) No 177/2008 of the European Parliament
and of the Council of 20 February 2008 establishing a
common framework for business registers for statistical
purposes (3).

(6)

(7)

The implementing powers for lowering the minimum trade
coverage should be conferred on the Commission. Such
implementing powers should ensure flexibility for possible
future changes based on a regular assessment of
the
collaboration with the national
thresholds
authorities in order to find an optimal trade-off between
the statistical burden and the accuracy of data.

in close

Lowering the minimum trade coverage calls for measures to
compensate for the less complete collection of data and
hence the negative impact on quality, especially the
accuracy of data. Power should be conferred on the
Commission to tighten the quality arrangements of the
Member States and in particular to define the criteria for
estimating the trade not collected through Intrastat.

(8) Regulation (EC) No 638/2004 provides

that certain
measures are to be adopted in accordance with Council
Decision 1999/468/EC of 28 June 1999 laying down the
procedures
implementing powers
the exercise of
conferred on the Commission (4).

for

(9) Decision 1999/468/EC has been amended by Decision
2006/512/EC (5), which introduced the regulatory proced-
ure with scrutiny for the adoption of measures of general
scope and designed to amend non-essential elements of a
basic instrument adopted in accordance with the procedure
referred to in Article 251 of the Treaty, inter alia, by deleting
some of those elements or by supplementing the instru-
ment with new non-essential elements.

(10)

In accordance with the statement by the European
Parliament, the Council and the Commission (6) concerning
Decision 2006/512/EC, for the regulatory procedure with
scrutiny to be applicable to instruments adopted in
accordance with the procedure referred to in Article 251
of the Treaty which are already in force, those instruments
must be adjusted in accordance with the applicable
procedures.

(1) Opinion of the European Parliament of 21 October 2008 (not yet
Journal) and Council Decision of

published in the Official
19 February 2009.
(2) OJ L 102, 7.4.2004, p. 1.

(3) OJ L 61, 5.3.2008, p. 6.
(4) OJ L 184, 17.7.1999, p. 23.
(5) OJ L 200, 22.7.2006, p. 11.
(6) OJ C 255, 21.10.2006, p. 1.

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(11)

for

the

arrangements

to determine

In particular, the Commission should be empowered to
adopt different or specific rules applying to specific goods
or movements; to adapt the reference period to take into
account the linkage with value added tax and customs
obligations;
the
the information to be collected by the
collection of
national authorities, particularly the codes to be employed;
to adapt the minimum Intrastat coverage to technical and
economic developments; to define the conditions under
which Member States may simplify the information to be
individual transactions; to define the
provided for small
aggregated data to be transmitted and the criteria with
which the results of the estimates are to comply; to adopt
implementing provisions for compiling the statistics by
linking data on business characteristics recorded under
Regulation (EC) No 177/2008 with the statistics on
dispatches and arrivals of goods; and to take any other
steps necessary to ensure the quality of the data. Since those
measures are of general scope and are designed to amend
non-essential elements of Regulation (EC) No 638/2004,
inter alia, by supplementing it with new non-essential
elements, they must be adopted in accordance with the
regulatory procedure with scrutiny provided for
in
Article 5a of Decision 1999/468/EC.

common system of value added tax (*),
Member State of dispatch, who:

in the

(i)

has concluded the contract, with the exception
of transport contracts, giving rise to the dispatch
of goods or, failing that;

(ii)

dispatches or provides for the dispatch of the
goods or, failing that;

(iii)

is in possession of the goods which are the
subject of the dispatch;

or its tax representative in accordance with Article 204
of Directive 2006/112/EC; and

(b)

the taxable person as defined in Title III of Directive
2006/112/EC, in the Member State of arrival, who:

(12) Regulation (EC) No 638/2004 should therefore be amended

accordingly,

(i)

has concluded the contract, with the exception
of transport contracts, giving rise to the delivery
of goods or, failing that;

HAVE ADOPTED THIS REGULATION:

Article 1

(ii)

takes delivery or provides for delivery of the
goods or, failing that;

Regulation (EC) No 638/2004 is hereby amended as follows:

(iii)

is in possession of the goods which are the
subject of the delivery;

1.

in Article 3, paragraph 4 shall be replaced by the following:

‘4. The Commission may adopt different or specific rules
applying to specific goods or movements. Those measures,
designed to amend non-essential elements of this Regula-
tion,
inter alia, by supplementing it, shall be adopted in
accordance with the regulatory procedure with scrutiny
referred to in Article 14(3).’;

2.

in Article 6, paragraph 2 shall be replaced by the following:

‘2. The reference period may be adapted by the Commis-
sion to take into account the linkage with value added tax
(VAT) and customs obligations. Those measures, designed
to amend non-essential elements of this Regulation, inter
alia, by supplementing it, shall be adopted in accordance
with the regulatory procedure with scrutiny referred to in
Article 14(3).’;

or its tax representative in accordance with Article 204
of Directive 2006/112/EC.’;

(*) OJ L 347, 11.12.2006, p. 1.

4.

in Article 8(2), point (a) shall be replaced by the following:

‘(a)

at least once a month, with the lists of taxable persons
who have declared that, during the period in question,
they have supplied goods to other Member States or
acquired goods from other Member States. The lists
shall show the total values of the goods declared by
each taxable person for fiscal purposes;’

5.

Article 9(1) shall be amended as follows:

3.

in Article 7, paragraph 1 shall be replaced by the following:

(a)

point (a) of the first subparagraph shall be replaced by
the following:

‘1. The parties responsible for providing the information
for the Intrastat system shall be:

(a)

the taxable person as defined in Title III of Council
Directive 2006/112/EC of 28 November 2006 on the

‘(a)

the individual identification number allocated to
the party responsible for providing information
in accordance with Article 214 of Direc-
tive 2006/112/EC;’

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(b)

the second subparagraph shall be replaced by the
following:

7.

Article 11 shall be replaced by the following:

‘Definitions of the statistical data referred to in points
(e) to (h) are given in the Annex. Where necessary, the
Commission shall determine the arrangements for the
collection of that information, particularly the codes
to be employed. Those measures, designed to amend
non-essential elements of this Regulation, inter alia, by
supplementing it, shall be adopted in accordance with
the regulatory procedure with scrutiny referred to in
Article 14(3).’;

‘Article 11

Statistical confidentiality

Only where the party or parties that have provided
information so request shall the national authorities decide
whether statistical results which may make it possible to
identify the said provider(s) are to be disseminated or are to
be amended in such a way that their dissemination does not
prejudice statistical confidentiality.’;

6.

Article 10 shall be amended as follows:

8.

Article 12 shall be amended as follows:

(a)

paragraph 3 shall be replaced by the following:

(a)

in paragraph 1, point (a) shall be replaced by the
following:

‘3. The thresholds below which parties are exempted
from providing any Intrastat information shall be set
at a level that ensures that the value of at least 97 % of
the total dispatches and at least 95 % of the total
arrivals of the relevant Member State's taxable persons
is covered.

it

The Commission shall adapt those Intrastat coverage
to technical and economic developments,
rates
whenever
is possible to reduce them while
maintaining statistics which meet the quality indica-
tors and standards in force. Those measures, designed
to amend non-essential elements of this Regulation,
shall be adopted in accordance with the regulatory
procedure with scrutiny referred to in Article 14(3).’;

(b)

in paragraph 4, the second subparagraph shall be
replaced by the following:

‘The Commission shall specify the conditions for
defining those thresholds. Those measures, designed
to amend non-essential elements of this Regulation,
inter alia, by supplementing it, shall be adopted in
accordance with the
regulatory procedure with
scrutiny referred to in Article 14(3).’;

(c)

paragraph 5 shall be replaced by the following:

‘5. Member States may under certain conditions,
which meet quality requirements, simplify the infor-
mation to be provided for small individual transac-
tions. The conditions
shall be defined by the
Commission. Those measures, designed to amend
non-essential elements of this Regulation, inter alia, by
supplementing it, shall be adopted in accordance with
the regulatory procedure with scrutiny referred to in
Article 14(3).’;

‘(a) 40 calendar days after the end of the reference
month for the aggregated data to be defined by
the Commission. Those measures, designed to
amend non-essential elements of this Regulation,
inter alia, by supplementing it, shall be adopted in
accordance with the regulatory procedure with
scrutiny referred to in Article 14(3).’;

(b)

in paragraph 2, the following sentences shall be added:

‘The results of the estimates shall comply with criteria
defined by the Commission. Those measures, designed
to amend non-essential elements of this Regulation,
inter alia, by supplementing it, shall be adopted in
regulatory procedure with
accordance with the
scrutiny referred to in Article 14(3).’;

(c)

the following paragraph shall be added:

‘4. Member States shall transmit to the Commission
(Eurostat) annual
statistics on trade by business
characteristics, namely economic activity carried out
by the enterprise according to the section or two-digit
the common statistical classification of
level of
economic activities
in the European Community
(NACE), as established by Regulation (EC) No 1893/
2006 of the European Parliament and of the Council
(*), and size-class measured in terms of number of
employees.

Those statistics shall be compiled by linking data on
business characteristics recorded according to Regula-
tion (EC) No 177/2008 of the European Parliament
and of the Council of 20 February 2008 establishing a
common framework for business registers for statis-
tical purposes (**) with the statistics referred to in
Article 3 of this Regulation.

Implementing provisions for compiling those statistics
shall be determined by the Commission. Those
measures, designed to amend non-essential elements

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of this Regulation, inter alia, by supplementing it, shall
be
regulatory
procedure with scrutiny referred to in Article 14(3).

adopted in accordance with the

2. Member States shall provide the Commission (Eurostat)
with an annual report on the quality of
the statistics
transmitted.

(*) OJ L 393, 30.12.2006, p. 1.
(**) OJ L 61, 5.3.2008, p. 6.’;

(9) Article 13 is replaced by the following:

‘Article 13

Quality

1.
For the purposes of this Regulation, the following
quality criteria shall apply to the statistics to be transmitted:

(a)

(b)

(c)

(d)

(e)

(f)

“relevance”, which refers to the degree to which
statistics meet current and potential needs of
the
users;

“accuracy”, which refers to the closeness of estimates
to the unknown true values;

“timeliness”, which refers to the period between the
availability of
the information and the event or
phenomenon it describes;

“punctuality”, which refers to the delay between the
date of release of the data and the target date (the date
by which the data should have been delivered);

and “clarity”, which refer

to the
“accessibility”
conditions and modalities by which users can obtain,
use and interpret data;

impact of differences

“comparability”, which refers to the measurement of
in applied statistical
the
concepts, measurement tools and procedures where
statistics are compared between geographical areas,
sectoral domains or over time;

In applying the quality criteria laid down in paragraph 1
3.
to the statistics covered by this Regulation, the modalities
and structure of the quality reports shall be defined in
accordance with the regulatory procedure referred to in
Article 14(2).

The Commission (Eurostat) shall assess the quality of the
statistics transmitted.

4. The Commission shall determine
any measures
necessary to ensure the quality of the statistics transmitted
according to the quality criteria. Those measures, designed
to amend non-essential elements of this Regulation, inter
alia, by supplementing it, shall be adopted in accordance
with the regulatory procedure with scrutiny referred to in
Article 14(3).’;

(10) in Article 14, paragraph 3 shall be replaced by the

following:

‘3. Where reference is made to this paragraph, Article 5a
(1) to (4), and Article 7 of Decision 1999/468/EC shall
apply, having regard to the provisions of Article 8 thereof.’;

(11) in the Annex, Section 3, point (a) shall be replaced by the

following:

‘(a)

the value to be
the taxable amount, which is
determined for taxation purposes in accordance with
Directive 2006/112/EC;’.

Article 2

This Regulation shall enter into force on the 20th day following
its publication in the Official Journal of the European Union.

(g)

“coherence”, which refers to the adequacy of the data
to be reliably combined in different ways and for
various uses.

It shall apply from 1 January 2009.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Strasbourg, 11 March 2009.

For the European Parliament

The President

H.-G. PÖTTERING

For the Council

The President

A. VONDRA