INTRASTAT NEW ARRIVALS EXEMPTION
The Intrastat Arrivals Exemption threshold has been increased from £600,000 to £1,200,000 from 1 January 2014:
Below we explain exemption thresholds:
- the threshold for Arrivals is currently £1,200,000
- for Dispatches is currently £250,000
The threshold applies on a calendar year basis, that is, January to December. Once you have exceeded the threshold you must continue to submit SDs until the end of the calendar year
If your trade (either Arrivals or Dispatches) exceeds the delivery terms threshold you must provide additional delivery terms information on your SDs.
The delivery terms threshold for both Arrivals and Dispatches is currently £24,000,000.
If you exceed the threshold for arrivals (of goods), but not for dispatches, delivery terms must be provided for arrivals only.
More information and fully upfated notice you can find here