United KingdomManual

The UK has a standard VAT rate and one reduced VAT rate. In addition, a number of items are zero rated

UK Intrastat thresholds

The following annual Intrastat thresholds apply in UK (calendar year):

  • Type of Intrastat
    Standard Declaration
  • Arrivals
    £1,500,000
  • Dispatches
    £250,000
  • Type of Intrastat
    Detailed Intrastat (delivery terms added)
  • Arrivals
    n/a
  • Dispatches
    £24,000,000

When the detailed Intrastat threshold is exceeded, businesses should report the Incoterms as an additional data requirement in their Standard Intrastat return.

These thresholds are computed annually according to the calendar year. Once filed, a calendar year needs to be completed by a business in order to stop filing these returns. For example, if a company exceeds the threshold in March 2016 on arrivals, Intrastat returns for arrivals are due until December 2017. These thresholds are calculated according to the invoice value.

Once a business has exceeded the applicable threshold, HMRC should be informed by sending them an email to intrastatenquiries@hmrc.gsi.gov.uk. This email should tell HMRC about the flow (dispatches or arrivals) and the month in which the threshold was exceeded.

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