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UK Intrastat ended Jan 2022 following Brexit

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

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 complete Intrastat reporting. This is subject to them exceeding Intrastat thresholds.

This requirement ended from 1 January 2022.  Movements between UK and EU are treated as imports / exports. At the same time, the UK customs checks and full declarations were imposed.

Northern Ireland – EU Intrastat remains with new reporting thresholds

The exception is for movements of goods between Northern Ireland and the EU. Northern Ireland (NI) has taken-up dual position with the UK and EU VAT and customs union. This was part of the Brexit agreement settled in 2019.

The 2022 reporting thresholds for Intrastat on NI-EU trade are:

  • £500,000 for arrivals (NI imports from EU)
  • £250,000 for dispatches (NI exports to EU)

2022 EU Intrastat changes

When completing NI-EU Intrastat declarations, the 2022 additional informational requirements introduced will apply. This covers:

  1. VAT number of customer/recipient of goods in a dispatch; and
  2. Two-digit country of origin for intrastat

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