When you must register
The Brexit transition period has ended and new rules on declaring goods you’ve moved in or out of the UK using Intrastat now apply. This page is currently out of date.
You must register for Intrastat if, in the last calendar year, your business either:
- moved more than £250,000 worth of goods to countries in the EU
- received more than £1.5 million worth of goods from countries in 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