Importing & Exporting - Will my UK business still need to submit an Intrastat return in 2022?

Subject to annual thresholds, Intrastat returns needed to be submitted by UK businesses to HMRC if they moved goods between the UK and EU when the UK was a member of the European Union. Since January 2021, exports from mainland UK (GB) have not been reported on Intrastat Dispatches returns but Arrivals returns for the movement of EU goods into GB have continued. Intra EU trade involving Northern Ireland has continued to require full Intrastat reporting – for Arrivals and Dispatches.  

From January 2022 trade, Arrivals Intrastat returns will cease for GB businesses but will continue to be required in relation to movements of goods involving Northern Ireland (NI) and the EU.

HMRC has published a range of updates for businesses involved in Intrastat submissions to remind us of changes that will come into effect from the 1 January 2022 and these changes include new EU Dispatches information requirements for reporting EU trade from Northern Ireland. Affected businesses will need to collate and report customer VAT registration numbers and country of origin information.    

Intrastats are additional submissions to HMRC which will affect businesses, including UK-based businesses that move goods intra-EU to and from Northern Ireland (NI). There are thresholds though so if:

• NI Arrivals (Imports) from the EU are under £500,000
• NI Dispatches (Exports) to the EU are under £250,000

then the relevant Intrastat submission is not required. Businesses may find themselves submitting one or both returns depending on their levels of trade in that regard.

An important change to note is that for goods movements in 2022 you cannot use Electronic Data Interchange (EDI) to declare your Intrastat – the last month that EDI can be used will be for goods moved in December 2021 – systems may therefore require some attention for those affected in this way.

HMRC Updates:

Intrastat Changes from Jan 2022

NI Intrastat Reporting in 2022

HMRC do have an email address should you have Intrastat questions which is - intrastatenquiries@hmrc.gov.uk or, as ever, if Centurion can assist please get in touch at emailus@centurionvat.com

If – on the VAT side of Importing and Exporting – you’d welcome some input to get your VAT knowledge up to speed on the post Brexit, 2021 rules your business needs to apply then Centurion’s next half day VAT Webinar will be on the 24 November at 9.30 am and you can register here

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