Guide

Intrastat - step by step process

Intrastat step three: legal responsibilities and requirements

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.