From 1st January 2022, movements of goods between Great Britain (England, Scotland and Wales) and the EU will no longer be covered by Intrastat.

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From 1 January 2022, Intrastat will only apply for movements of goods between Northern Ireland (NI) and the European Union (EU). Movements between Great Britain (England, Scotland and Wales) and the EU will no longer be covered by Intrastat.


The Intrastat exemption thresholds to apply (subject to Parliamentary approval) from 1 January 2022 will be:


  • 500,000 GBP for arrivals (NI imports from EU)
  • 250,000 GBP for dispatches (NI exports to EU)


The delivery terms threshold will remain at 24 million GBP, according to the paragraph 3.3 of Notice 60.


It will be required that you provide two additional pieces of information on your Intrastat dispatches declaration:


  • VAT number of the partner operator
  • country of origin


Partner VAT ID

Partner VAT ID is a combination of the country code and the VAT number of the partner operator (buyer / receiver of goods).This will be the VAT number of the customer to whom the goods are dispatched. You should have the EU VAT number of your customer as part of your VAT records.


The format you need to provide consists of the two-digit alpha country code of the EU member state where your customer belongs, followed by their VAT number. For example, FR12345678901, NL123456789B01, CY12345678X, EL123456789.


A list of EU country codes is provided in Section 6 of Notice 60. EU VAT registration numbers can be verified using the Europa website VIES VAT number validation or by contacting the VAT helpline.


Source: uktradeinfo.com


NOTE: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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