Her Majesty’s Revenue and Customs ( HMRC) has published INTRASTAT reporting requirements for 2021 on the “UK trade info“ website.
In practice:
- Businesses exceeding the £1500,000 threshold for import of goods into the UK (including Northern Ireland) from the EU will have to file INTRASTAT returns in 2021.
- Companies will no longer have to file INTRASTAT returns for exports from the UK (excluding Northern Ireland) to the EU.
