After the end of the Brexit transition period on 31 December 2020, businesses importing (arrivals) goods into Great Britain (UK minus Northern Ireland) from the EU will still be expected to prepare monthly Intrastat reports if over the £1.5m reporting threshold. This will only apply for 2021. However, businesses exporting goods (dispatches) to the EU will no longer be obliged to prepare Intrastat.
Intrastat arrivals reporting after Brexit
The following table explains the cases when GB, NI or foreign businesses with a UK VAT registration will be required to complete Intrastat. It applies to UK-resident businesses, and foreign businesses with a UK VAT registration.
| Goods movements | UK Intrastat required? |
|---|---|
| Importing into GB from EU | Yes, for 2021 |
| Importing into NI from EU | Yes, until end of NI Protocol (2025) |
| Exporting from GB to NI | No |
| Exporting from NI to EU | Yes, until end of NI Protocol (2025) |
| Exporting goods from UK to EU | No |