When you must register
You must register for Intrastat if, in any calendar year (from 1 January to 31 December), your business either:
- receives more than £1.5 million worth of goods from the EU
- moves more than £250,000 worth of goods to the EU from Northern Ireland
You do not need to use Intrastat for goods you move from Great Britain (England, Wales and Scotland) to the EU.
If your business is not VAT registered, you do not 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
- moved out of the UK, then lost or destroyed
Do not count the value of:
- goods you’re taking out of the UK temporarily