Commentary

V1.315 Brexit—ESLs and Intrastat returns

Part V1 General principles and rates of tax

V1.315 Brexit—ESLs and Intrastat returns

Brexit—statistical returns

V1.315 Brexit—ESLs and Intrastat returns

This paragraph discusses the impact of Brexit on the requirement to submit:

  1.  

    •     Intrastat returns

  2.  

    •     EU sales statements

For an overview of the VAT implications of Brexit more broadly, see V1.301.

Brexit—impact on Intrastat returns

Intrastat returns are covered generally in V5.276.

The collection of trade statistics on intra-Community trade is performed by the Intrastat system (Retained Regulation (EC) No 638/2004 and Retained Implementing Commission Regulation (EU) No 1982/2004); likewise the collection of trade statistics in relation to trade with third countries is performed using the Extrastat system (Retained Regulation (EC) No 471/2009

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