Changes to Intrastat declarations

Article Date: 22 August 2011

HMRC are planning to make the following changes to the way Intrastat declarations are collected from April 2012:

  • introducing the mandatory electronic submission of Intrastat declarations
  • bringing forward the monthly deadline from the last day, to the 21st day, of the month following the month to which the trade relates 

Between July 2010 and February 2011, HMRC ran a series of surveys of Intrastat businesses to obtain information to help their decision-making process and to identify how HMRC could help businesses comply with the changes.

Taking the views expressed in these surveys into account, they are planning to introduce these changes from 1 April 2012.

HMRC will publish draft legislation towards the end of this year.

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