Introduction of different Intrastat exemption thresholds
Note: This is our original regulation update text, published on 21 December 2009. Unlike the rest of our site, this archived material is not updated if the law changes.
For an overview of current law in this area, see our guide: Introduction to Intrastat
Relevant to
All UK VAT-registered businesses that trade in goods with other European Union member states
Took effect on
1 January 2010
From 1 January 2010, the single exemption threshold at or below which a UK VAT-registered business does not have to provide Intrastat information will change to two thresholds.
Intrastat is the system for collecting statistics on the trade in goods between European Union (EU) member states.
Currently, all VAT-registered businesses whose annual value of trade with other EU member states reaches a certain threshold are required to submit monthly Intrastat declarations.
The threshold applies separately for exports (referred to as 'dispatches') to other EU member states and imports ('arrivals') from other EU member states.
The threshold will:
- increase from £270,000 to £600,000 for EU imports
- decrease from £270,000 to £250,000 for EU exports
Full title of regulation
Statistics of Trade (Customs and Excise) (Amendment) Regulations 2009 (SI 2009/2974)
From
HM Revenue & Customs
Actions
- Download the explanatory memorandum to the regulations that change the Intrastat thresholds from the Office of Public Sector Information website (PDF, 76K) - Opens in a new window
- For an overview of current law in this area, see our guide: Introduction to Intrastat
- Get a personalised list of regulations from our Regulation checklist
