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UK Intrastat EU – Northern Ireland 2024 update

2024 no change to EU – Northern Ireland Intrastat thresholds

The UK’s HMRC has confirmed that there will be no change to the EU – Northern Ireland (NI) Intrastat reporting threshold. The 2023 current arrivals and dispatches exemption, and delivery terms thresholds will be carried over for reporting movements of goods between Northern Ireland (NI) and the EU on an Intrastat declaration.

The EU- NI Intrastat annual reporting thresholds for 2024 will be:

  • £500,000 for arrivals
  • £250,000 for dispatches

The delivery terms threshold remains at £24 million

Jan 2022: 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

2024 EU VAT registration & Intrastat reporting threshold

Country VAT Registration thresholds Intrastat thresholds
Resident Non-resident Arrivals Dispatches Arrivals Statistical Dispatches Statistical
EU One-Stop Shop €10,000 €10,000 EU sellers only - - - -
Austria €35,000 Nil €1,100,000 €1,100,000 €12m €12m
Belgium €25,000 Nil €1,500,000 €1,000,000 €25m €25m
Bulgaria BGN 100,000 Nil BGN 1.65m BGN 1.9m €16m €37.2m
Croatia €40,000 Nil €450,000 €300,000 €450,000 €300,000
Cyprus €15,600 Nil €320,000 €75,000 €2.7m €5.8m
Czechia CZK 2m Nil CZK 15m CZK 15m CZK 30m CZK 30m
Denmark DKK 50,000 Nil DKK 22m DKK 11m DKK 22m DKK 11m
Estonia €40,000 Nil €700,000 €350,000 €700,000 €350,000
Finland €15,000 Nil €800,000 €800,000 €800,000 €800,000
France Goods €85,800 Services €34,400 Nil Discretionary Discretionary Discretionary Discretionary
Germany €22,000 Nil €800,000 €500,000 €49m €51m
Greece Nil Nil €150,000 €90,000 €150,000 €90,000
Hungary  HUF 12m Nil HUF 270m HUF 150m HUF 5.5bn HUF 15bn
Ireland Goods €80,000 Services €40,000 Nil €500,000 €635,000 €5m €34m
Italy €85,000 Nil See country guide See country guide See country guide See country guide
Latvia €50,000 Nil €350,000 €200,000 €5m €7m
Lithuania €55,000 Nil €550,000 €400,000 €7m €10m
Luxembourg €35,000 Nil €250,000 €200,000 €4m €8m
Malta Goods €35,000 Other €30,000 Nil €700 €700 €700 €700
Netherlands €20,000 Nil Discretionary Discretionary Discretionary Discretionary
Poland PLN 200,000 Nil PLN 6.2m PLN 2.8m PLN 103m PLN 150m
Portugal Nil Nil €600,000 €600,000 €6.5m €6.5m
Romania RON 445,500 Nil RON 1m RON 1m RON 10m RON 20m
Slovakia €49,750 Nil €1m €1m €1m €1m
Slovenia €50,000 Nil €220,000 €270,000 €4m €9m
Spain Nil Nil €400,000 €400,000 €400,000 €400,000
Sweden SEK 80,000 Nil SEK 15m SEK 4.5m SEK 15m SEK 4.5m
Bosnia BAM 100,000 Nil n/a n/a n/a n/a
Iceland ISK 2m Nil n/a n/a n/a n/a
Montenegro €35,000 Nil n/a n/a n/a n/a
Norway NOK 50,000 Nil n/a n/a n/a n/a
Russia RUB 8m (on application) Nil n/a n/a n/a n/a
Switzerland CHF 100,000 CHF 100,000 global income n/a n/a n/a n/a
Turkey Nil Nil n/a n/a n/a n/a
UK (Northern Ireland - EU Intrastat only) £90,000 (Apr 2024) Nil £500,000 £250,000 £24m £24m


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