New Intrastat Requirements for Northern Ireland

Intrastat Dispatches in 2022

HM Revenue & Customs (HMRC) have stated the following:

In 2022 businesses moving goods from Northern Ireland (NI) to the European Union (EU) will be required to provide additional details on Intrastat dispatches declarations; if you exceed the 2022 Intrastat exemption thresholds. 

New Intrastat Dispatch Requirements

From 1 January 2022, EU regulation 2019/2152 will enter into force and will affect how trade movements are reported through the Intrastat survey. The Northern Ireland Protocol means that this new regulation will apply to movements of goods from NI to the EU.

The new regulation means you will need to provide two additional pieces of information on your monthly Intrastat dispatches declaration from January 2022 onwards:

• Partner VAT ID; and
• Country of Origin

What is Intrastat?

European Union

The EU state that Intrastat is the system for collecting statistics on the movement of goods, not services, between Member States of the EU. Intra-EU trade statistics are not concerned with the ownership of the goods. Intrastat is only concerned with the physical movement of goods between Member States.

United Kingdom 

HM Revenue & Customs (HMRC) state that Intrastat is the name given to the system in the UK for collecting statistics:

• on the trade in goods between Northern Ireland and EU member states
• until 31 December 2021 - arrivals from the EU to Great Britain

Intra-EU trade statistics are compiled from information provided by those businesses required to provide Intrastat declarations, customs declarations and estimations made using information on the VAT Return.

If you would like more details, please call +44 (0) 118 932 8447 or email info@icsglobalservices.com

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