Step by Step Guide

What is Intrastat?

Intrastat is the name given to the method of collecting information and producing statistics on the movement of goods between the UK and EU Member States.
Do not include:
  • Commission, legal and financial services
  • Insurance, freight and/or carriage (unless it is included with the cost of the goods)
  • Labour
  • Goods bought and sold within the EU but which do not actually enter or leave the UK
  • Maintenance costs
  • Repairs

Why is Intrastat necessary?

The data you send us is used to produce trade in goods statistics, which is an essential part of the UK Balance of Payments. It is therefore important the information you submit is timely and accurate.


How does Intrastat work?

If your trade in goods with the EU exceeds the Intrastat threshold currently set at £250,000 for Dispatches and £1.500,000 for Arrivals, then you need to submit monthly Intrastat Supplementary Declarations (SDs) from and including the month in which you exceed the threshold.
Supplementary Declarations (SDs) are due by the 21st of the month following the reference period to which the declarations relate (e.g. January's return is due by 21 February, February's return is due by 21 March, etc.)


This step guide is to help you through the Intrastat system.

·                 Step One        What do I do now?
·                 Step Two        How to complete your Intrastat Supplementary Declarations (SDs)
·                 Step Three     Legal requirements and responsibilities 
·                 Step Four       Penalty procedure
·                 Step Five        Useful links e.g. Notice 60 the Intrastat General guide