Commentary

RCB/7/12 Changes to the procedure for the submission of Intrastat declarations

Part V16 Forms and other HMRC material

RCB/7/12 Changes to the procedure for the submission of Intrastat declarations

RCB/7/12 Changes to the procedure for the submission of Intrastat declarations

Revenue & Customs Brief, Issue 7. 16 March 2012

Summary

This Revenue & Customs Brief announces changes to the procedure for the submission of Intrastat declarations.

Readership

Businesses that are required to submit declarations for 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).

Change to the monthly deadline for submitting declarations

From 1 April 2012, Intrastat declarations must be submitted by the 21st day of the month. This means that your

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