Introduction to Intrastat

How and when do I submit my Intrastat return?


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?

Intrastat declarations must be submitted on a monthly basis.

Complete and accurate declarations must be received by the 21st day of the month following the reference period to which they relate.

For example, declarations for the March period must be received by the 21st of April. The reference period is normally a calendar month. If you use non-standard VAT periods, the time limit operates from the end of the special period.

Declarations must be made for all goods covered by the reference period, even if no invoice has been received.

It’s important that you comply with this time limit. Failure to do so could make you liable to legal proceedings.