Trading goods with the EU: when to declare using Intrastat

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1. When you must register

You must register for Intrastat if, in any calendar year (from 1 January to 31 December), your business either:

  • receives more than £500,000 worth of goods from the EU into Northern Ireland
  • moves more than £250,000 worth of goods to the EU from Northern Ireland

You do not need to use Intrastat for goods you move between Great Britain (England, Wales and Scotland) and the EU, or between Great Britain and Northern Ireland.

If your business is not VAT registered, you do not need to register for Intrastat.

When you’ve registered, you must make monthly Intrastat declarations.

What counts towards the £250,000 or £500,000 total

Count the value of goods that are:

  • bought or sold
  • hired, loaned or leased
  • supplied as part of a contract for services
  • supplied free of charge
  • moved between Northern Ireland and the EU to be used in construction
  • transferred between two branches of your business
  • processed
  • moved from Northern Ireland to the EU, then lost or destroyed

Do not count the value of:

  • services
  • goods you’re taking from Northern Ireland to the EU temporarily

2. Make an Intrastat declaration

You must make an Intrastat declaration every month. You can either do this:

  • online
  • using software - search online to find software suppliers

You’ll need to enter a commodity code in your declaration for each item you trade. This is a numeric description that classifies your goods.

Read guidance on how to complete your declaration.

If you need to change your declaration

Fill in an amendment form to correct the information on your declaration.

Records you must keep

You must keep the following for 6 years:

  • copies of your Intrastat declaration
  • documents you use to complete your Intrastat declarations

You must let HM Revenue and Customs (HMRC) see your records if they ask.

Get help with Intrastat

Email Intrastat
intrastatenquiries@hmrc.gov.uk