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UK Instrastat
United Kingdom
French Intrastat is a reporting system that requires businesses to submit statistical data on the movement of goods between France and other EU member states, while the EC Sales List is a report used to declare sales of goods and services to VAT-registered customers in other EU member states.
UK intrastat
After existing from the European Union, HMRC has announced the gradual discontinuation of Intrastat returns. Currently, Intrastat returns are no longer required for goods moving between Great Britain (England, Wales, and Scotland) and the EU. Export declarations submitted to HMRC will now record exports from Great Britain. However, Intrastat returns remain mandatory for goods moving between Northern Ireland and the EU.
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Thresholds （Northern Ireland):
Arrivals £500,000
Dispatches £250,000
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UK intrastat / EC sales list
When should UK Intrastat be filed?
The deadline for submitting these returns is the 21st day of the subsequent month.
UK EC Sales list
Northern Ireland operates under a distinct VAT regime, and Intrastat returns are still necessary for the movement of goods between Northern Ireland and the EU. Specifically, for business-to-business (B2B) transactions from Northern Ireland to an EU country, these transactions must be reported in the European Sales List (ESL) return.
When should French EC sales list be filed?
The deadline for submitting ESL returns for movements of goods from Northern Ireland to EU countries is typically the 21st day of the month following the reporting period.