VATLive > Blog > United Kingdom > UK HMRC confusion on post-Brexit Intrastat filings

UK HMRC confusion on post-Brexit Intrastat filings


In the run-up to the latest missed Brexit date of 31 October, there has been conflicting messages from HMRC on whether Intrastat filings will still be required from thousands of UK businesses.

Monthly EU goods movements declaration

Intrastat is the monthly report required of businesses in all EU states listing the movements of goods across national borders of the EU Single Market. They were introduced as no import/export documentation is required since the launch of the market in 1993. Intrastat enables countries to track the arrivals (imports) and dispatches (exports) of goods between member states, and captures the information that would have been provided by customs declarations.

The thresholds for UK monthly Intrastat declarations are: arrivals (imports) from the EU £250k; and dispatches (exports) to the EU £1.5m per annum. Any businesses below this level do not need to complete the statistical filings.

In addition, Intrastat has proved useful in the detection of VAT fraud on goods, including 'carousel fraud', which is a multi-billion Euro problem in the EU.

Intrastat required after Brexit?

Following Brexit, and the UK leaving the EU Customs Unions, customs declarations would be reinstated on goods imported and exported between the UK and EU. This implies Intrastat would no longer be required.

However, the HMRC has warned businesses will have to continue to produce Intrastat businesses after Brexit. The notice was issued via the uktradeinfo site. Yet in the new Brexit deal Northern Ireland documents, HMRC said that Intrastat would no longer be required.

HMRC has since said that businesses may request to be excused from Intrastat post-Brexit if all of their customs declarations are cleared through the CHIEFS portal.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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