UK Intrastat & VAT Guide 2026 – Northern Ireland, E-Commerce and Brexit Rules

Since the end of the Brexit transition period on 31 December 2020, the United Kingdom operates under a new trade framework with the European Union. For e-commerce businesses, understanding the Intrastat obligations that remain — and those that no longer apply — is essential for compliance. Trade with the United Kingdom After Brexit Goods moving between Great Britain (England, Scotland, and Wales) and the EU are now treated as international imports and exports, not intra-EU trade. As a result, Intrastat reporting no longer applies to trade between Great Britain and the EU — these movements have required customs declarations since 1 January 2022. The exception is Northern Ireland, which continues to follow EU rules for goods trade under the Windsor Framework. Goods moving between Northern Ireland and EU member states are still subject to Intrastat reporting, using the country code XI for Northern Ireland. Intrastat Thresholds for Northern Ireland–EU Trade (2026) The UK has confirmed no changes to Intrastat thresholds for 2026. The exemption thresholds for movements between Northern Ireland and EU member states remain: Arrivals (goods received from EU member states into Northern Ireland): £500,000 Dispatches (goods sent from Northern Ireland to EU member states): £250,000 The delivery terms threshold also remains unchanged at £24,000,000. Businesses with trade below this level are not required to include delivery terms information in their Intrastat declarations. Thresholds are reviewed annually, with any changes announced by HMRC towards the end of the preceding year and taking effect from 1 January. Filing Deadline and Submission Methods Intrastat declarations must be submitted monthly, within 21 days of the end of the reporting month. For example, declarations for March must be filed by 21 April. Declarations must be submitted electronically via the UK Trade Info website (uktradeinfo.com), accessible with a username and password. The system is available to all VAT-registered businesses, including branches submitting independently and third parties filing on behalf of other businesses. There are two submission methods: Direct online entry — data entered directly into the online form Offline CSV upload — using a Comma Separated Variable file for businesses with higher volumes Corrections No action is required for errors concerning commodity codes, values, country of origin or destination, or goods reported in the wrong period, unless the error value on a single data line exceeds £10,000. Corrections must be submitted online via: https://www.uktradeinfo.com/intrastat/amendment/ Zero Declarations If there is no qualifying trade with the EU in a given period, zero declarations do not need to be submitted. However, submitting them is recommended to avoid unnecessary follow-up correspondence from HMRC. Penalties Penalties may be imposed for late, incorrect, or incomplete Intrastat declarations. Businesses are encouraged to seek expert support to ensure timely and accurate compliance. VAT Rates in the UK The United Kingdom applies three VAT rates: 20% — standard rate, applying to most goods and services 5% — reduced rate, covering items such as domestic energy, certain social housing, energy-efficient home installations, and some medical products 0% — zero rate, covering books, newspapers, prescription medicines, most food, and passenger transport services VAT Registration in the UK The UK VAT registration threshold for 2026 is £90,000 of taxable turnover in any rolling 12-month period, unchanged since 1 April 2024. Non-UK sellers — including businesses storing stock in UK warehouses — face a zero threshold and must register from the first taxable sale. Registration is also required for: Storing goods in the UK (including Amazon FBA and third-party fulfilment) Importing goods into the UK from outside the EU Selling goods to UK consumers online above the applicable threshold Organising ticketed events or exhibitions in the UK Receiving services subject to the reverse charge mechanism Since the UK left the EU VAT system, the VAT OSS scheme no longer applies to UK sales. B2C sales to UK consumers cannot be settled through OSS — businesses must register directly for UK VAT. All VAT obligations are administered by His Majesty’s Revenue & Customs (HMRC). Summary For e-commerce businesses trading with the UK in 2026, the key points are: Intrastat reporting only applies to Northern Ireland–EU goods movements (not Great Britain); the NI thresholds remain £500,000 for arrivals and £250,000 for dispatches; UK VAT registration is required from £90,000 for UK-established businesses and from zero for non-residents; and OSS cannot be used for UK sales. For any questions about UK Intrastat or VAT compliance, our team is ready to assist: Contact us — amavat®