Introduction to Intrastat

Keeping records and other Intrastat requirements

If your business trades in goods in the European Union above the annual Intrastat threshold, you must :

  • submit accurate Supplementary Declarations (SDs), on time
  • keep a copy of every SD you make or which is made on your behalf
  • keep copies of all papers and documents which you have used to complete your SDs
  • present any of the above records to an officer of HM Revenue & Customs (HMRC) when asked to do so
  • allow the officer to make copies or extracts of the records or remove them for a reasonable period

In addition, you should note that:

  • you are allowed to keep computer records as long as they are in a legible format and made available to HMRC
  • if you employ a computer bureau you must make the records available to HMRC, normally at your main place of business
  • you must allow HMRC officers access to your premises or the premises of anyone completing SDs to carry out checks

As is the case for VAT, you must keep paper and electronic Intrastat records for six years.

Read Notice 60 Intrastat general guide.