Trading goods with the EU: when to declare using Intrastat

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When you must register

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

  • receives more than 拢500,000 worth of goods from the EU into Northern Ireland
  • moves more than 拢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鈥檝e registered, you must make monthly Intrastat declarations.

What counts towards the 拢250,000 or 拢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鈥檙e taking from Northern Ireland to the EU temporarily
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