Apprenticeships guidance for employers
Businesses with EU trade above the Intrastat threshold are legally obliged to:
- submit timely SDs by the 21st day of each month following the month of account
- submit accurate SDs
- keep a copy of every SD they make or which is made on their behalf
- keep copies of all papers and documents which have been used to compile SDs
- keep records for 6 years, these can include computerised records in a legible format in line with VAT requirements
For more information, see Notice 60 Intrastat general guide.