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Further Information

You can keep your records electronically providing that they are readily available in a satifactory legible form and made available to HMRC on request




Legal Requirements

Businesses with EU trade above the Intrastat threshold are legally obliged to:

  • submit timely and accurate Supplementary Declarations;
  • keep a copy of every SD they make or which is made on their behalf;
  • keep copies of all papers and documents which have been used for the purpose of compiling SDs;
  • produce any of the above records to an officer of HM Revenue & Customs when required to do so;
  • permit the officer to make copies or extracts or remove them for a reasonable period;
  • computer records are acceptable providing they are in a legible format and made available to Customs;
  • if a computer bureau is employed the records must be made available to HM Revenue and Customs, normally at the principle place of business;
  • Customs officers have the right to enter your premises or the premises of anyone compiling SDs, at any reasonable time in order to carry out checks;
  • Record Keeping

    Records must be kept for 6 years, which is in line with VAT requirements, and applies equally to information stored by electronic means.

    For more information see Notice 60 The Intrastat General Guide section 8.1.