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Further Information

Please note: It is important to remember that these Information Sheets only refer to UK intra-EU trade. 

They should not be applied to the trade in any other EU Member States.

 

 

Information Sheets

These sheets cover in greater detail some of these Intrastat transactions, as well as certain other areas of Intrastat which have caused problems for those responsible for reporting intra-EC data.

Intrastat Information Sheets will be produced to cover as many of these troublesome topics as possible to try to explain how to deal with them, as simply as possible, from an Intrastat point of view.

These documents are available in portable document format (pdf) for downloading. The Adobe Acrobat Reader can be freely downloaded from the Adobe website.

 

 

Document Description View Document File Size
An explanation of the Intrastat Data Fields 162KB
Call-off stock and Consignment stock 23KB
Commercial Samples and Advertising Materials 19KB
Credit Notes 34KB
Exchange goods in repair contracts 18KB
Grain 'string' sales 16KB
Group VAT registration and Intrastat 19KB
Intrastat and the Island of Cyprus 42KB
Low value threshold 21KB
Operational and Financial Leasing 23KB
Process 29KB
Sale or Return 18KB
Sea Products 27KB
Tax warehousing in the UK 46KB
Threshold from 1993 28KB
Triangulation 34KB
Who is responsible for making the Intrastat report (SD) 28KB
Why is Intrastat important 18KB
 

 

If there are any areas of Intrastat you've been having difficulty with, or would like to suggest an area of Intrastat that you think would benefit from clarification please contact us, at uktradeinfo@hmrc.gsi.gov.uk, showing the subject as 'Intrastat Information Sheets'.

 

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