Using and submitting Supplementary Declarations
Intrastat for trade within the European Union
Intrastat is the method of collecting information and producing statistics on the export and import of goods between member states of the European Union (EU). For information on the Intrastat, see Intrastat return and EC sales list.
Intrastat is only applicable to VAT-registered traders. Within Intrastat there are thresholds setting the amount of information you need to supply. If your trade in goods within the EU exceeds the current threshold over a calendar year period, you must submit Intrastat Supplementary Declarations (SDs) monthly. Intrastat thresholds for sales and purchases are reviewed annually.
Find out about Intrastat thresholds in an introduction to Intrastat.
When you fill out an Intrastat SD, you need to provide in-depth details of all goods. You should maintain careful records because you will need to declare:
- the value of the goods (in sterling)
- the commodity code
- where the goods came from or where they went
- either their weight, including immediate packaging or a supplementary unit (depending on the commodity code used)
- the Nature of Transaction Code (NoTC)
Details of commodity codes and whether you are required to supply details of the weight or supplementary unit for the goods can be found in the Intrastat Classification Nomenclature. You will also need to provide a delivery terms code if your threshold exceeds £24 million. See Intrastat - reporting the value and volume of intra-EU trade .
If you prefer, you can file your Intrastat SDs online using the uktradeinfo website. Read more about electronic Intrastat declarations.