How to complete your Intrastat Supplementary Declaration

Intrastat Supplementary Declaration period

Intrastat statistics are collected on a monthly basis and it's important you report the data in the correct period.

If your level of trade in goods with other European Union (EU) member states reaches one or both of the Intrastat thresholds, you must submit your Supplementary Declarations (SDs) from the first day of the month in which the threshold is exceeded. You must continue to submit SDs until the annual value of your trade falls below the next year's threshold, which is subject to change from time to time.

The current thresholds are £1.5 million for Arrivals and £250,000 for Dispatches.

The period is the month and year (mmyy) to which the declaration refers, eg 1218 for December 2018.

The due date for submission is the 21st day of the month following the period for which you are reporting transactions. For example, Intrastat data relating to April 2018 will be due by 21 May 2019.

Where your business has been approved to use special VAT periods, your business is also allowed to use these periods when submitting your Intrastat SDs. For example if your business has 13 x 4 - week VAT periods, you must ensure that one of your Intrastat periods include one 8-week period (12 submission periods in total).

If you have no data to declare in a particular month, you should send in a 'nil' return to avoid having reminder notices sent to you. Completing a nil return on the online forms means you only need to complete the period field.

Note that all VAT-registered businesses - regardless of their intra-EU turnover, must show the total value of goods dispatched to other EU member states in box 8 and the total arrivals of goods acquired from other EU member states in box 9 of their normal VAT return. Read more about how to complete your VAT Return box by box.