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Intrastat legislation changes from 1 January 2022

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Summary

If you're based in the UK, this guide explains the upcoming changes to Intrastat reporting within the EU and Northern Ireland from 1 January 2022.

Description

What is Intrastat reporting?

Intrastat is the system used to track the trade of goods between countries of the European Union. It's used by governments for statistical and anti-fraud purposes.

VAT registered businesses in the EU and Northern Ireland, with relevant imports and exports above the Intrastat thresholds, must submit Intrastat dispatches and arrivals reports. Since Brexit, currently businesses in Great Britain (England, Scotland and Wales) only need to submit arrivals Intrastat reports. 

What's changing from 1 January 2022?

There are changes to three key areas of Intrastat that businesses need to be aware of.

Great Britain will no longer be covered by Intrastat

During 2021, businesses in Great Britain (England, Scotland and Wales) were required to submit arrivals Intrastat reports. From 1 January 2022, movements of goods between Great Britain and the EU, or Great Britain and Northern Ireland, are no longer covered by Intrastat. 

TIP: Northern Ireland businesses are still covered by Intrastat as part of the Northern Ireland Protocol. 

Intrastat threshold changes

From 1 January 2022 the thresholds above which Northern Ireland businesses must complete Intrastat declarations will be:

  • £500,000 for imports from the EU, known as arrivals.
  • £250,000 for exports to the EU, known as dispatches.

Additional information required for dispatches

Businesses in the EU or Northern Ireland with exports above the dispatch threshold must include the following additional information in their dispatch Intrastat reports from 1 January 2022:

Partner VAT ID

This is a combination of the 2 digit country code for the EU country the goods are despatched to, followed by the customer's VAT number. For example, EL123456789.

More information 

Country of Origin (CoO)

The 2 digit country code for the country where the goods are deemed to originate from. This is where they were originally manufactured or produced.

Where goods were produced in more than one country, the CoO is the country where the last substantial economic transformation took place.

More information 

Who's affected by the changes?

Businesses in Great Britain (England, Scotland and Wales) will no longer need to submit any Intrastat reports.

Businesses in Northern Ireland and the EU should be aware of the amended Intrastat thresholds and those who exceed the dispatch threshold must include the additional Partner VAT ID and Country of Origin information in their dispatch report.

What do I need to do? 

For a detailed guide on how to include the additional information in your dispatch report, simply visit our dedicated Legislation Help Centre and select which Sage software you use.