Following the UK leaving the EU VAT regime and Customs Union on 1 January 2021, the UK had continued to require VAT registered businesses to complete Intrastat reporting (subject to exceeding Intrastat thresholds).

What is Intrastat reporting?

Intrastat is the system for collecting information and producing statistics on the trade in goods between countries of the European Union (EU). It replaces customs declarations as the source of trade statistics within the EU (first introduced on 1 January 1993).

The requirements of Intrastat are similar across all member states of the EU, although there are important exceptions.

Intrastat reporting of EU goods movements ended January 2022 for the UK as part of Brexit; Northern Ireland – EU movements obligation remain.

Who is required to submit Intrastat declarations?
If you are a business trading in goods between Northern Ireland and member states of the EU.

You do not need to submit a declaration for goods you move from Great Britain (England, Scotland and Wales) to the EU. View GOV.UK to find out more.

When you must register

If, in any calendar year (from 1 January to 31 December), your business either:

  • receives more than £500,000 worth of goods from the EU into Northern Ireland
    moves more than £250,000 worth of goods to the EU from Northern Ireland

Those businesses who do not need to register: 

  • You do not need to use Intrastat for goods you move between Great Britain (England, Wales and Scotland) and the EU, or between Great Britain and Northern Ireland.
  • If your business is not VAT registered, you do not need to register for Intrastat.

Visit the GOV.UK website to find out more.