Font Size

HM Revenue and Customs Brief 61/08


HM Revenue and Customs -Tax Authorities

Tax Articles
Submit Articles   Back to Articles

Issued 31 December 2008

Intrastat - changes from 1 January 2009

This Revenue and Customs Brief explains how businesses trading with other EU Member States could be affected by changes from 1 January 2009 and also gives advance notification of a further change that is expected to take place from 1 January 2010.

Changes in Intrastat thresholds from 1 January 2009

The exemption threshold is increased from 260,000 to 270,000
The delivery terms threshold is increased from 14,500,000 to 16,000,000


Community legislation requires the UK to collect information on intra-EU trade in goods for statistical purposes and sets minimum requirements for the quantity of trade covered. Currently EU Member States are required to collect data on a minimum of 97 per cent of the value of their EU trade in goods within the Intrastat system. These requirements determine the level at which the exemption threshold is set in the UK. The same threshold is applied independently to arrivals (intra-EU imports) and dispatches (intra-EU exports).

Those traders with an annual intra-EU trade in goods above the specified exemption threshold are required to provide monthly statistical returns (Intrastat Supplementary declarations).

Community legislation also requires the UK to collect information to enable the accurate calculation of statistical value. This requirement determines the level at which the delivery terms threshold is set in the UK.

Traders with an annual EU trade above the delivery terms threshold are required to supply additional information relating to delivery terms on their Intrastat statistical returns.

The revised thresholds are implemented by Statutory Instrument 2008/2847.

Changes for 2010

HM Revenue & Customs (HMRC) is committed to the simplification of the Intrastat system with the aim of reducing the burden on business while maintaining the quality of the trade statistics provided to users.

We have been working with other Member States over the past year on a revision to the current Community legislation that will allow us to remove some small traders from the Intrastat system.
We expect the revised regulation to be published at the end of this year or early in 2009 and will provide further details in due course.

Further information

Further information on trade statistics can be found online at or by phoning uktradeinfo Customer Services on 01702 367485.

About the Author

Crown Copyright 2008.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.

Follow us @Scopulus_News

Article Published/Sorted/Amended on Scopulus 2009-01-02 22:50:16 in Tax Articles

All Articles

Copyright © 2004-2021 Scopulus Limited. All rights reserved.