How you complete your intrastat return depends on whether your Arrivals (purchases or imports) or Dispatches (sales or exports) with other European Union (EU) member states are above or below the thresholds for the calendar year.
Below the intrastat thresholds
If your Arrivals or Dispatches are below the thresholds, all you need to do is fill in boxes 8 and 9 of your VAT return:
- in box 8 record the value of any goods dispatched to destinations in other EU member states
- in box 9 record the value of any goods arriving from other EU member states
The values should exclude any tax or duty but include any freight or insurance charges where they form part of the invoice or contract price of the goods.
Above the intrastat thresholds
If you exceed the thresholds, in addition to filling in boxes 8 and 9 of your VAT return, you must also submit a Supplementary Declaration (SD).
What is the intrastat deadline?
The Intrastat deadline is the 21st day of the month following the period for which you are reporting transactions. For example, your April return must be submitted by 21 May.
You must submit SDs on a monthly basis. A calendar month is the normal reference period and you must use four digits to show the month and year for which you are reporting transactions - (mmyy) - eg 0420 for April 2020.
However, if your business is approved to use non-standard VAT periods, the reference period can be either the calendar month during which the goods arrive in - or are dispatched from - the UK, or the calendar month of the VAT tax point.
You can choose the method that will best enable your business to meet Intrastat requirements.
Advantages of submitting your Supplementary Declaration online
In addition to the ease and speed of electronically submitting your SD:
- you can easily amend any errors online
- the system automatically calculates the totals for value and net mass
- you can send as many declarations as are convenient for you within any month as long as they all meet the deadline