Commentary

RCB/47/14 Changes to the Intrastat arrival threshold from 1 January 2015

Part V16 Forms and other HMRC material

RCB/47/14 Changes to the Intrastat arrival threshold from 1 January 2015

RCB/47/14 Changes to the Intrastat arrival threshold from 1 January 2015

Revenue & Customs Brief, Issue 47 10 December 2014

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 arrival (EU imports) declarations, will be affected by a change to the Intrastat arrivals threshold from 1 January 2015.

Who should read this brief

VAT-registered businesses that are required to submit declarations of arrivals trade received from other EU member states.

Changes to Intrastat arrivals threshold from 1 January 2015

From 1 January 2015 the exemption threshold for

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