Guide

How to complete your Intrastat Supplementary Declaration

Introduction

If you trade goods within the European Union (EU) and their value exceeds the threshold or thresholds set for that year, you must complete and submit Supplementary Declarations (SDs) for Intrastat. Any VAT-registered business that has 'Arrivals' (goods acquired from suppliers in other EU member states) or 'Dispatches' (goods supplied to customers in other EU member states) with a value above the threshold has to complete and submit SDs. The current thresholds are £1.5 million for Arrivals and £250,000 for Dispatches.

Intrastat and SDs do not apply to the supply of services.

There may be occasions when HMRC need to query the information on your declaration. Please provide contact details - eg a telephone number - so that HMRC can contact you to resolve such problems. If you fail to submit your Intrastat SDs by their due date, or send incomplete or inaccurate data, you may be committing a criminal offence. The penalties involved are seen as a last resort, but may be imposed where SDs are persistently late, missing, inaccurate or incomplete.