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