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UK – Northern Ireland and EU Intrastat thresholds unchanged for 2023

HMRC confirms reporting thresholds for goods moving between EU and Northern Ireland will remain unchanged for 2023

The Northern Ireland to EU Intrastat thresholds for 2023 will remain at the 2022 levels of:

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

The delivery terms threshold remains at £24,000,000.

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.

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.

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

2023 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 700,000 BGN 1m €7.3m €14.7m
Croatia €40,000 Nil €400,000 €200,000 €345,000 €400,000
Cyprus €15,600 Nil €270,000 €75,000 €2.7m €5.8m
Czechia CZK 2m Nil CZK 12m CZK 12m CZK 12m CZK 12m
Denmark DKK 50,000 Nil DKK 22m DKK 11m DKK 22m DKK 11m
Estonia €40,000 Nil €400,000 €270,000 €400,000 €270,000
Finland €15,000 Nil €800,000 €800,000 €800,000 €800,000
France Goods €85,800 Services €34,400 Nil €460,000 €460,000 €460,000 €460,000
German €22,000 Nil €800,000 €500,000 €48m €50m
Greece Nil Nil €150,000 €90,000 €150,000 €90,000
Hungary  HUF 12m Nil HUF 250m HUF 140m HUF 5bn HUF 14bn
Ireland Goods €75,000 Services €37,500 Nil €500,000 €635,000 €5m €34m
Italy €65,000 Nil See country guide See country guide See country guide See country guide
Latvia €40,000 Nil €330,000 €200,000 €4m €6m
Lithuania €45,000 Nil €500,000 €300,000 €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 €5m €1m €5m €1m
Poland PLN 207,000 Nil PLN 5m PLN 2.7m PLN 80m PLN 128m
Portugal Nil Nil €400,000 €400,000 €5m €6.5m
Romania RON 445,500 Nil RON 1m RON 1m RON 10m RON 20m
Slovakia €49,790 Nil €1m €1m €1m €1m
Slovenia €50,000 Nil €1m €1m €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
Non-EU
Iceland ISK 2m
Montenegro €30,000 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) £85,000 Nil £500,000 £250,000 n/a n/a

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