Last month HMRC published draft legislation for external comment which brings forward the deadline for submitting Intrastat declarations to the 21st day of the month, and makes the electronic submission of Intrastat declarations mandatory.

Last year HMRC informally consulted businesses on bringing the due to forward. This was followed by a second informal consultation with businesses to determine how to support them through this change. HMRC state that the revised UK due date (generally nine/ten days earlier) balances the interests of business against the need to provide data earlier to key users whilst still remaining more generous compared to the majority of other Member States.

However, the second consultation identified that, whilst the majority of respondents said they were ‘very confident’ or ‘confident’ that they would be able to implement this change in the first half of 2012, there were strong concerns shown by some who said they would have difficulties implementing this change from January 2012.

On the basis of this feedback, HMRC is proposing to implement this change from 1 April 2012 and not the earlier January date. Intrastat declarations for the period 1 to 31 March will therefore be due on 21 April with all subsequent declarations due on the 21st of the month. Comments on the draft legislation were requested by 23 December 2011.

More information is available at http://www.hmrc.gov.uk/thelibrary/intrastat-duedates.pdf and http://www.hmrc.gov.uk/drafts/index.htm and http://www.hmrc.gov.uk/thelibrary/emandation.pdf