Northern Ireland ― Intrastat returns

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at Intrastat returns and when these need to be completed.

For importing goods from outside the UK generally, see the Imports ― overview (rules from 1 January 2021) guidance note. For exports, see the Exporting goods from 1 January 2021 ― overview guidance note. For movements of goods and Northern Ireland, see the Northern Ireland ― overview guidance note.

In-depth commentary on the legislation and case law can be found in De Voil Indirect Tax Service V5.276.

What is Intrastat?

Intrastat is (broadly) the system that is used to collect statistics on the trading of goods (not services) between countries that are members of the EU. Although the UK is no longer a member state of the EU, Intrastat obligations still continue in certain circumstances when goods are moved between the EU member states and Norther Ireland (see further below in this guidance note for the circumstances).

Businesses breaching certain thresholds must record physical movements of goods between the UK and the EU on an Intrastat ‘Supplementary Declaration’

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