Intrastat - revised due date

The due date for submission of intrastat declarations will be brought forward.

The due date will change from the last day to the 21st day of the month following the reference period to which the reported trade relates. This change was due to take place in January and would have impacted on the January declaration, but has been postponed because of concerns over the change. It is now planned to apply from 1 April.

HMRC states 'this measure will take effect on 1 April 2012. Intrastat declarations for the period 1 to 31 March will be due on 21 April; all subsequent declarations will be due on the 21st of the month.'

It will impact on businesses that are required to submit declarations of their trade with other EU Member States using an intrastat declaration ie 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).