Does the UK still have Intrastat?

Only for Northern Ireland. Since 1 January 2022 Intrastat applies to goods moving between Northern Ireland and the EU; movements between Great Britain and the EU are no longer covered.

When is an Intrastat declaration due?

In the UK, by the 21st of the month after the month it covers. Once a business passes the threshold, it keeps filing until the end of that calendar year.

What is the Intrastat threshold in Germany?

From 1 January 2025, €1 million of exports or €3 million of imports with other EU countries in the current or previous calendar year — up from €500,000 and €800,000.

Term

Intrastat

Intrastat is the EU's system for collecting statistics on trade in goods between member states. VAT-registered businesses whose arrivals or dispatches pass a national threshold file a monthly declaration of what moved, its value, quantity, origin and partner country. Since 2022 the UK collects it only for goods moving between Northern Ireland and the EU.

Also called Intrastat declaration, Intrastat return, Intrastat threshold, intra-EU trade statistics, arrivals and dispatches declarationApplies in EU, UKUpdated 14 October 2026

What a declaration reports

The partner's VAT number, for dispatches
The reference period and the trade flow — arrival or dispatch
The commodity, the partner member state and the country of origin
The value and quantity of the goods
The nature of the transaction — a sale, a return, processing

Regulation (EU) 2019/2152 sets the data and requires collection to cover at least 95% of the value of total intra-Union exports, which is why each member state sets a threshold and smaller traders fall below it.

Thresholds

Where	Must file when annual trade exceeds
UK — Northern Ireland and EU trade, 2026	£500,000 of arrivals or £250,000 of dispatches; delivery terms too above £24 million
Germany, from 1 January 2025	€1 million of exports (was €500,000) or €3 million of imports (was €800,000)

Worked example: a Northern Ireland trader

2026 · arrivals from the EU £620,000 > £500,000 → file arrivals every month · dispatches £200,000 < £250,000 → no dispatch declarations · each due by the 21st of the following month · once over, keep filing to the end of the calendar year

Thresholds and deadline from HMRC's UK Trade Info; the trader's figures are illustrative.

Who files, and the penalty

Only VAT-registered businesses: those not registered for VAT, and private individuals, have no obligations, HMRC's Notice 60 says. It can penalise declarations that are persistently late, missing, inaccurate or incomplete, with a maximum fine of £2,500 for each offence. Germany's thresholds count the current or the previous calendar year, so a trader can be caught by last year's volume.

The mistake people make

Declaring part of a month's trade. HMRC lists it with late and inaccurate returns as grounds for a penalty: once a business is over the threshold, the declaration covers every arrival or dispatch in the month, not just the large ones.

FAQ

Intrastat: common questions

Does the UK still have Intrastat?: Only for Northern Ireland. Since 1 January 2022 Intrastat applies to goods moving between Northern Ireland and the EU; movements between Great Britain and the EU are no longer covered.
When is an Intrastat declaration due?: In the UK, by the 21st of the month after the month it covers. Once a business passes the threshold, it keeps filing until the end of that calendar year.
What is the Intrastat threshold in Germany?: From 1 January 2025, €1 million of exports or €3 million of imports with other EU countries in the current or previous calendar year — up from €500,000 and €800,000.