Guide

Intrastat - step by step process

Introduction

Intrastat is the name given to the method of collecting information and producing statistics on the movement of goods between the UK and EU Member States.

Check the figures in boxes 8 and 9 on your VAT return to ensure only the value of goods are included and any related freight or insurance charges where they form part of the invoice or contract price of the goods.

Do not include:

  • commission, legal and financial services
  • insurance, freight and/or carriage (unless it is included with the cost of the goods)
  • labour
  • goods bought and sold within the EU but which do not actually enter or leave the UK
  • maintenance costs
  • repairs

If your figures on your VAT return are incorrect, please complete the Amendment form.

    How does intrastat work?

    For the majority of businesses that trade with EU countries, compliance with the Intrastat system will involve nothing more than completing box 8 and/or 9 on their VAT return.

    However, if your trade in goods with the EU exceeds the Intrastat threshold currently set at £250,000 for Dispatches and £1.5 million for Arrivals, then you are legally required to submit monthly Intrastat Supplementary Declarations (SDs) from and including the month in which you exceed the threshold.

    SDs are due by the 21st of the month following the reference period to which the declarations relate. (eg. January’s return is due by 21 February, February’s return is due by 21 March, etc).