UK – Intrastat / EC Sales list
Following the United Kingdom’s exit from the EU VAT system and Customs Union on January 1st 2021, VAT-registered businesses were still required to perform Intrastat reporting until January 1st 2022.
Movements between the United Kingdom and the European Union are now considered as imports and exports.
Intrastat in the UK
The exemption applies to products moving between Northern Ireland and the European Union. Northern Ireland (NI) has adopted dual VAT and customs union status with the UK and EU. This was a provision of the 2019 Brexit agreement.
The Intrastat reporting thresholds for NI-EU trade in 2022 are:
| Type | Threshold |
| Arrivals | GBP 500,000 |
| Dispatches | GBP 250,000 |
Selling in the UK?
EC Sales List in the UK
Whether you file your VAT return monthly or quarterly, you will often need to complete an ESL as part of the process. Because of UK’s exit on January 1st 2021, companies in the UK will no longer be needed to produce EC Sales Lists after that date. Firms in Northern Ireland may continue to fall under the jurisdiction of EU VAT processes.
If you are a VAT-registered firm in the UK and send products from Northern Ireland to VAT-registered clients in another EU nation, you must continue to report such deliveries to HMRC.
Last Updated:25/07/2022
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
