1. When you must register

You must register for Intrastat if, in the last calendar year, your business either:

  • moved more than £250,000 worth of goods to other EU countries
  • received more than £1.5 million worth of goods from other EU countries

If your business isn’t VAT registered, you don’t need to register for Intrastat.

When you’ve registered, you must make monthly Intrastat declarations.

What counts towards the £250,000 or £1.5 million total

Count the value of goods that are:

  • bought or sold
  • hired, loaned or leased
  • supplied as part of a contract for services
  • supplied free of charge
  • moved in or out of the UK to be used in construction
  • transferred between two branches of your business
  • processed
  • moved out of the UK, then lost or destroyed

Don’t count the value of:

  • services
  • goods you’re taking out of the UK temporarily