Brexit: Intrastat declarations
Monthly Intrastat declarations required throughout 2021.
A reminder to businesses that monthly Intrastat declarations are still required for the rest of 2021.
HMRC has confirmed that there is still an obligation to submit the Intrastat declarations for the entire year of 2021 for the Intrastat EU arrival in the UK.
Businesses importing (arrivals) goods into Great Britain (England, Wales and Scotland) from the EU are still expected to prepare monthly Intrastat reports. This is for all UK VAT registered businesses if the £1.5m reporting threshold arrivals is exceeded.
Businesses exporting goods (dispatches) to the EU will no longer be obliged to prepare Intrastat.
Northern Ireland (NI) movements of goods (exports) to the EU over the £250,000 threshold will be required to prepare the monthly Intrastat reports.
The obligation for Northern Ireland to report the arrivals and dispatches of goods from and to the EU will continue to be required for the lifetime of the Northern Ireland protocol (minimum of 4 years) until at least 2025.
Summary of Intrastat arrivals reporting after Brexit
This applies to UK-resident businesses, and foreign businesses with a UK VAT registration.
|Movements of goods||UK Intrastat required||Period|
|Importing from EU into GB||YES||For 2021|
|Importing from EU into NI||YES||For the lifetime of the NI -protocol (minimum of 4 years).|
|Exporting from GB to NI||NO|
|Exporting from NI to EU||YES||For the lifetime of the NI -protocol (minimum of 4 years).|
Here is a reminder of what counts towards the £250,000 or £1.5 million total as per HMRC instructions
Count the value of goods that are:
- bought or sold
- hired, loaned or leased
- supplied as part of a contract for services
- supplied free of charge
- moved in or out of the UK to be used in construction
- transferred between two branches of your business processed
- moved out of the UK, then lost or destroyed
Do not count the value of:
- goods you’re taking out of the UK temporarily
For more information and how to make an Intrastat declaration please check the HMRC website https://www.gov.uk/intrastat
If you have any questions on how your business is affected by Brexit changes please contact us
Please visit our Brexit information hub for further guidance on Brexit changes.