Intrastat returns after Brexit

Intrastat returns will still be required after Brexit by those businesses registered for VAT in the UK.

Although Intrastat returns are purely an EU reporting obligation, HMRC confirmed that these obligations will still apply after Brexit. No changes were announced on the deadlines, thresholds and content required in these returns, so this obligation will simply be extended under the same terms as previously applicable.

HMRC confirmed that these returns will not replace the customs obligations applicable to all goods coming from the EU after Brexit. So Intrastat returns will be an administrative obligation additional to the customs formalities typically required on exports and imports.

Other EU countries have taken a similar approach and will require Intrastat returns on transactions or movements of goods with the UK. In certain jurisdictions like Portugal, Intrastat returns would still apply on sales or purchases (or movements of stock) from and into the UK.

You can access the news published by HMRC via this link.

You can find useful information about UK Intrastat obligations in our dedicated VAT manual for the United Kingdom, inluding Intrastat deadlines, thresholds, nil and corrective Intrastat returns and other relevant information for your in-house reporting function.

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