- Threshold Changes:
- The annual thresholds for Intrastat reporting have been updated:
- Arrivals (Intra-Community Imports): €750,000 (previously €500,000)
- Dispatches (Intra-Community Exports): €750,000 (previously €635,000)
- The annual thresholds for Intrastat reporting have been updated:
- Submission Requirements:
- Traders exceeding these thresholds must submit detailed monthly Intrastat declarations.
- Monthly declarations are due by the 23rd day of the following month.
- Contact Information:
- Various methods to contact the Intrastat team are provided, including MyEnquiries, telephone, email, and postal address.
- Trader Obligations:
- VAT-registered traders must complete Boxes E1 and E2 on their VAT 3 return.
- Detailed monthly declarations are required once thresholds are exceeded.
- Specific Reporting Guidelines:
- Detailed instructions are provided for various scenarios such as processing and repair/return, temporary movements, credit notes, discounts, inter-company transfers, sales to private individuals, software and licenses, triangulation, leasing and hire, distance sales, installing or assembling goods, free zones, customs warehouses, excise warehouses, and trade involving embassies.
- Special Cases:
- Specific guidelines for reporting industrial plant declarations, staggered consignments, trade of aircraft and vessels, goods delivered to aircraft and vessels, offshore installations, sea products, electricity and gas.
- Electronic Filing:
- Instructions for electronic filing via the Revenue Online Service (ROS) are provided.
- Appendices:
- Detailed appendices cover topics such as data fields in ROS offline application, VAT 3 form boxes E1 & E2, customs territory of the EU, exclusions from Intrastat declarations, agents and group remitters, commodity codes, nature of transaction codes, statistical value and delivery terms, supplementary unit abbreviations, mode of transport guidelines, and the impact of Brexit.
- Brexit Impact:
- Post-Brexit changes include treating Great Britain as non-EU for trade reporting while Northern Ireland remains part of the EU Single Market for goods. Trade with Northern Ireland must be reported using country code “XI”.
Source revenue.ie
