Northern Ireland ― Intrastat returns

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at Intrastat returns and when these need to be completed.

For importing goods from outside the UK generally, see the Imports ― overview (rules from 1 January 2021) guidance note. For exports, see the Exporting goods from 1 January 2021 ― overview guidance note. For movements of goods and Northern Ireland, see the Northern Ireland ― overview guidance note.

In-depth commentary on the legislation and case law can be found in De Voil Indirect Tax Service V5.276.

What is Intrastat?

Intrastat is (broadly) the system that is used to collect statistics on the trading of goods (not services) between countries that are members of the EU. Although the UK is no longer a member state of the EU, Intrastat obligations still continue in certain circumstances when goods are moved between the EU member states and Norther Ireland (see further below in this guidance note for the circumstances).

Businesses breaching certain thresholds must record physical movements of goods between the UK and the EU on an Intrastat ‘Supplementary Declaration’

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Employment Tax

Classes of NIC and who pays them

Classes of NIC and who pays themClass 1 NICClass 1 NIC is payable on earnings paid to an employed worker which derive from, or are treated as deriving from, an employed earner’s employment in the UK. There are two kinds of Class 1 NIC, primary contributions for which the employee is liable and

14 Jul 2020 11:13 | Produced by Tolley in association with Jim Yuill at The Yuill Consultancy Read more

Brexit

Corporation Tax

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more

Trusts and Inheritance Tax

Bare trusts ― income tax and CGT

Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

14 Jul 2020 15:34 | Produced by Tolley Read more

��Ӱ��