According to the latest information issued on Intrastat requirements by HMRC, one have to differentiate between the following flows where Intrastat declarations will still be required for UK resident business and foreign businesses with a UK VAT registration:
- Goods imported into Great Britain (GB) from the European Union (EU): Intrastat declarations will be required for the whole of 2021 (where a requirement existed in 2020)
- Goods imported into Northern Ireland (NI) from the EU: Intrastat declarations will be required for the lifetime of the Northern Ireland Protocol (at least until 2025)
- Goods exported from NI to the EU: Intrastat declarations will be required for the lifetime of the Northern Ireland Protocol (at least until 2025)
For the following flows, no Intrastat declarations are required from 1 January 2021:
- Exporting from GB to NI
- Exporting from GB to EU
Image source: http://unsplash.com
Michaela Merz 