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.
 
Please note: Intrastat should not be confused with EC Sales Lists which are used to collect information on all sales from UK VAT registered traders to VAT registered traders in other EU Member States.
 
Check the figures in boxes 8 and 9 on your VAT return to ensure only the value of goods are included and any related freight or insurance charges where they form part of the invoice or contract price of the goods.
 
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
 
If your figures on your VAT return are incorrect, please complete the Amendment form.

Why is Intrastat necessary?

The data you send us is used to produce European trade 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?

For the majority of businesses that trade with EU countries, compliance with the Intrastat system will involve nothing more than completing box 8 and/or 9 on their VAT return.

However, 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 are legally required 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