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UK Intrastat required after Brexit? Yes!

  • Jan 1, 2021 | Richard Asquith

After the end of the Brexit transition period on 31 December 2020, businesses importing (arrivals) goods into Great Britain (UK minus Northern Ireland) from the EU are still be expected to prepare monthly Intrastat reports if over the £1.5m reporting threshold. This will only apply for 2021. However, businesses exporting goods (dispatches) to the EU will no longer be obliged to prepare Intrastat. Northern Ireland (NI) movements to and from the EU will be required until at least 2025.

The UK’s HMRC is retaining the import Intrastat obligation so it can track import data. As the UK will allow importers to defer import customs declarations between 1 January and 30 June 2021, continuing Intrastat is viewed as essential for UK to monitor imports.

Intrastat arrivals reporting after Brexit

The following table explains the cases when GB, NI or foreign businesses with a UK VAT registration will be required to complete Intrastat. It applies to UK-resident businesses, and foreign businesses with a UK VAT registration.

Goods movements UK Intrastat required?
Importing into GB from EU Yes, for 2021
Importing into NI from EU Yes, until end of NI Protocol (2025)
Exporting from GB to NI No
Exporting from NI to EU Yes, until end of NI Protocol (2025)
Exporting goods from UK to EU No

What is Intrastat?

Intrastat is monthly trade statistics reports covering the shipment level of goods, details nature, value foreign companies trading in the UK may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders.  This can include sales to other companies as well as the movement of goods by the same company. The authority responsible for the implementation of Intrastat reporting rules in the UK is HMRC.

Intrastat a system introduced in the all EU member states following the 1993 launch of the EU free trade market since customs borders and reporting were withdrawn. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).

Explore more content like this in our Brexit hub

Need help with your UK VAT compliance?

Researching UK VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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