Guide

Intrastat - step by step process

Intrastat step four: penalty procedure

If you fail to submit your Intrastat SD by the due date or send incomplete or inaccurate data you may be committing a criminal offence.

Penalties can be incurred where SDs are:

  • late
  • missing
  • inaccurate or incomplete

Any penalty action HMRC have to take could result in proceedings in a Magistrates Court. This could lead to a maximum fine of £2,500 being imposed for each offence.

However, this action is seen as a last resort in cases of persistent non-compliance with the Statistics of Trade (C&E) Regulations 1992. We can and do provide help on the completion of the Intrastat forms for businesses experiencing difficulties.