Commentary

RCB/38/13 Intrastat – changes from 1 January 2014

Part V16 Forms and other HMRC material

RCB/38/13 Intrastat – changes from 1 January 2014

RCB/38/13 Intrastat – changes from 1 January 2014

Revenue & Customs Brief, Issue 38. 16 December 2013

Purpose of this Brief

The purpose of this Brief is to explain how businesses, trading in goods with other EU member states who are required to submit Intrastat declarations, will be affected by changes from 1 January 2014.

Who should read this Brief

VAT-registered businesses that are required to submit declarations of arrivals (EU imports) trade received from other EU member states and/or provide Delivery Terms information on an Intrastat declaration.

Changes to Intrastat thresholds from 1 January 2014

  1.  

    —     the exemption threshold for arrivals is increased from

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