Following BREXIT, Great Britain (England, Wales, Scotland, Jersey and Guernsey) is no longer part of the European Union and the VAT directives are therefore no longer applicable.
In 2021, a transition period was in place. Companies were still liable to pay INTRASTAT on entry into the UK for importing goods from the EU. On the other hand, companies were already no longer liable for INTRASTAT payments on dispatch from Great Britain for exporting goods to the European Union.
From 2022, companies will no longer be liable for INTRASTAT in Great Britain for importing goods from the EU and exporting goods to the EU.
