HMRC published a document regarding the Intrastat obligations for UK businesses after 1 January 2021.
“If you are currently a registered Intrastat business or in the coming year you exceed the Intrastat exemption threshold, which is £1,500,000 for EU imports (arrivals) and/or £250,000 for EU exports (dispatches), then you must submit Intrastat declarations in 2021 for the following movement of goods:
- Goods imported into Great Britain (GB) from the European Union (EU)
- Goods imported into Northern Ireland (NI) from the EU
- Goods exported from NI to the EU
You do not have to submit Intrastat declarations for goods exported from GB to the EU.”
Direct link to document: HMRC