Legal Responsibilities and Requirements
Businesses with EU trade above the Intrastat threshold are legally obliged to:
· Submit timely Supplementary Declarations (SDs) by the 21st day of each month following the month of account
· Submit accurate Supplementary Declarations (SDs):
· 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 to compile Supplementary Declarations (SDs);
· Keep records for 6 years, these can include computerised records in a legible format in line with VAT requirements.
For more information, please see our Notice 60 A Guide to Intrastat (Notice 60.)