Northern Ireland – BREXIT: what’s new in INTRASTAT for 2022

Following the BREXIT, Northern Ireland has a special status with respect to the European Union and Intra-Community VAT rules:

  • for sales of goods, the Intra-Community rules are still applicable to this territory and it is necessary to have a XI VAT number (Northern Ireland);
  • for sales of services Northern Ireland is considered a third territory.

Consequently, companies are still obliged to file EC sales lists returns. They are also obliged to file INTRASTAT returns for their Intra-Community operations when they exceed a certain threshold:

  • INTRASTAT 2022 threshold at introduction: 500,000 GBP
  • INTRASTAT 2022 shipping threshold: 250,000 GBP
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