You must use one of the following electronic options for submitting your Intrastat Supplementary Declarations (SDs). They are:
- Intrastat SD Online (via the Internet)
- Intrastat SD Electronic Data Interchange
- the online facility for amending previously submitted data
You can submit as many SDs as you like each month. Submitting nil returns will prevent you from being contacted for missing declarations and timely, complete and accurate submissions will avoid costly penalty action.
This guide sets out the technical information you need to determine which method is most suitable for the scale and frequency of your trade in goods within the European Union.