RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012Revenue & Customs Brief, Issue 44. 20 December 2011SummaryThis Revenue & Customs Brief announces that the Intrastat thresholds will remain unchanged in 2012 from those set in 2011.It also announces some changes to reporting procedures to apply to Intrastat declarations with a reference period of January 2012 onwards and a change to the guidance found in Notice 60 “Intrastat General Guide”.ReadershipBusinesses that are required to submit declarations of their trade with other EU member states using an Intrastat declaration. This is limited to those with intra-EU trade in excess of £600,000 per annum for Arrivals (EU imports) and/or £250,000 per annum for Dispatches (EU exports). Intrastat thresholdsExemption thresholds — the exemption threshold for dispatches remains at £250,000 — the exemption
Revenue & Customs Brief, Issue 44. 20 December 2011
This Revenue & Customs Brief announces that the Intrastat thresholds will remain unchanged in 2012 from those set in 2011.
It also announces some changes to reporting procedures to apply to Intrastat declarations with a reference period of January 2012 onwards and a change to the guidance found in Notice 60 “Intrastat General Guide”.
Businesses that are required to submit declarations of their trade with other EU member states using an Intrastat declaration. This is limited to those with intra-EU trade in excess of £600,000 per annum for Arrivals (EU imports) and/or £250,000 per annum for Dispatches (EU exports).
Exemption thresholds
— the exemption threshold for dispatches remains at £250,000
— the exemption
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