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HM Revenue and Customs Brief 47/14 - Intrastat arrival threshold from 1 Jan 2015


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Published 10 December 2014

Purpose of this brief

The purpose of this brief is to explain how businesses trading in goods with other EU member states, who are required to submit Intrastat arrival (EU imports) declarations, will be affected by a change to the Intrastat arrivals threshold from 1 January 2015.

Who should read this brief

VAT-registered businesses that are required to submit declarations of arrivals trade received from other EU member states.

Changes to Intrastat arrivals threshold from 1 January 2015

From 1 January 2015 the exemption threshold for arrivals will increase from £1,200,000 to £1,500,000.

The exemption threshold for dispatches (EU exports) remains unchanged at £250,000.


Information on trade in goods between EU member states is collected by the Intrastat system. Member states are required by EU legislation to review annually their Intrastat exemption thresholds, below which businesses involved in such trade arenít required to submit Intrastat declarations.

All VAT-registered businesses are required to declare the value of their intra-EU trade in goods on their VAT returns. Businesses with an annual intra-EU trade above the thresholds (applied independently to arrivals and dispatches) are required to provide more detailed statistical returns.

The value of the thresholds are reviewed annually by HM Revenue and Customs (HMRC) to:

  • accurately match the percentage coverage of the value of intra-EU trade required by EU legislation
  • ensure that the number of businesses required to submit monthly information is minimised

Following the annual review HMRC is able to increase the arrivals threshold from £1,200,000 to £1,500,000. The same review calculated that we should maintain the dispatches threshold at £250,000 to ensure we maintain the legislated percentage coverage for dispatches.

About the Author

© Crown Copyright 2014.

A licence is needed to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs.

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Article Published/Sorted/Amended on Scopulus 2014-12-17 10:00:42 in Tax Articles

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