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Intrastat Declarations Post Brexit

Intrastat Declarations Post Brexit

What is it?

Intrastat declarations are a European Union (EU) reporting requirement, used to monitor the movement of goods between countries of the EU. The information collected is used primarily for statistical purposes.

Who is it for?

VAT registered businesses trading in goods with member states of the EU, with a value above the annual thresholds for Intrastat.

The threshold for imports is £1,500,000 and for exports is £250,000, per calendar year.

How does it work?

Post-Brexit, in Great Britain (which excludes Northern Ireland), qualifying VAT registered businesses will still be required to submit Intrastat declarations until 31 December 2021.

These businesses only need to report on imported goods (arrivals) coming into Great Britain. There is no longer a requirement for businesses to report on exported goods (dispatches) going from Great Britain to other EU countries.

However, the rules for Northern Ireland differ from those for Great Britain. Movement of goods for both imports and exports above the specified annual thresholds, are still required to be reported on Intrastat declarations. This will be compulsory for a minimum of four years or the lifetime of the Northern Ireland Protocol. 

(The Northern Ireland Protocol was put into place to try and avoid a hard border with the Republic of Ireland.) 

Intrastat declarations need to be submitted to HMRC on a monthly basis, by the 21st of the following month.

What should I do next?

If your business imports goods from EU countries:

  • If relevant, continue to submit your monthly Intrastat declaration to HMRC 
  • Closely monitor your trade of goods movement with EC countries
  • Keep your eye on Critchleys ‘Latest Briefings’ for regular updates

If you have any queries regarding the above or have any other questions relating to your VAT returns. Please do not hesitate to contact Corina Hall on 01865 261100 or email.



Find out more about Corina Hall

Corina Hall

Corina Hall

Corina is an Outsourcing Assistant Manager