To complete Supplementary Declarations (SDs), you will need specific information to hand. The key fields are introduced below.
You will need your business name and address, VAT registration number and branch identifier if required. If an agent is submitting SDs on your behalf, they'll also need to supply their own matching information. You will also need your sales or purchase ledgers, invoices, and any other commercial documentation relating to the sale or purchase of goods for the month of return.
You must submit SDs on a monthly basis - eg you must submit declarations for the January period so that they are received by the end of February. A calendar month is the normal reference period and you must use four digits to show the month and year for which you are reporting transactions - (mmyy) - eg 0418 for April 2018.
If your transactions are in currencies other than sterling, you will need to use official exchange rates to convert the value of the good. You should list the value in pounds sterling rounded up to the nearest pound in the same way as your VAT return. You must not include duty or service charges that may have been included on the invoice.
You must correctly classify your goods using the Intrastat Classification Nomenclature (ICN) codes. Accurate classification of goods is the key to reliable statistics so the commodity code under which you list your goods on the SD is arguably the most important data field on the form.
Commodity codes for all goods are described in the Combined Nomenclature (CN) on which the Integrated Tariff of the UK is based. A simplified ICN is produced for European Union (EU) trade, omitting duty and tariff details. You can search for correct commodity codes in the online ICN.
If you need advice on a particular code, you can contact the HMRC Tariff Classification Service Enquiry Line by emailing email@example.com.
Nature of Transaction Codes
Special codes are used to signify what type of transaction you're reporting. See Intrastat - how to deal with complex transactions.
Weight or supplementary units
You must record the weight (net mass in kilograms) or a supplementary unit for each data line of goods. The required unit of measurement is defined by the commodity code. Only one measure is required.
On SDs for 'arrivals', you must use the country code indicating the member state from where the goods have come. On the SD for 'dispatches', you must use the code for the member state to which you have sent the goods. For the list, see Intrastat Supplementary Declarations - country codes.
If the value of the goods you acquire or supply exceeds £24 million annually, you will also have to record the delivery terms on your SDs.
If you exceed the Intrastat threshold on intra-EU trade in any calendar year - either for arrivals or dispatches, or both - you must start submitting form C1500 for arrivals and/or form C1501 for dispatches on a monthly basis.
On your form, list the arrivals or dispatches that were actually carried out during the relevant period. To reduce paperwork, you are encouraged to combine values and quantities of goods where all other details are identical.
Commercial software is available to automate the process of Intrastat returns.