Intrastat Threshold

If your trade in goods within the EU exceeds £1,500,000 for Arrivals and/or £250,000 for Dispatches in a calendar year then you are required by law to submit monthly Intrastat Supplementary Declarations (SDs) to HM Revenue & Customs.

How do I know if I have exceeded the threshold?

It is your responsibility to monitor your trade with the EU to determine when you have to submit details to us. However, Customs also checks the value of your EC trade through boxes 8 and 9 of the VAT return and may write to you to check our records agree.

Once I've exceeded the threshold what do I need to do?

You need to submit details of your EU trade to us using the various electronic methods we offer. This information must be received by us no later than the 21st of each month.
For example, April data must be sent electronically to us by 21st May.

Why must I submit SDs if I exceed the Intrastat threshold(s)? 


What happens if I fail to submit?