If you fail to submit your Intrastat Supplementary Declarations (SDs) by their due date, or send data that is incomplete or inaccurate, you may be committing a criminal offence. The 'due date' is the 21st day of the month following the month they relate to.
The penalties for late or inaccurate SDs may be imposed where SDs are persistently late, missing, inaccurate or incomplete. The penalty regime is a criminal one and could result in proceedings in the Magistrate's Court.
If your business receives a Warning of Possible Criminal Proceedings letter, and as a result you bring your Intrastat declarations completely up to date, you may face an administrative fine rather than legal proceedings. However, if you still fail to make your declarations, you may be taken to court.
You should pay any administrative fines electronically by Bacs Direct Credit, Internet/Telephone banking or CHAPS, using the following bank account details:
|Sort Code||Account Number||Account Name|
|08 32 00||12000903||Indirect Miscellaneous Account|
When making your payment please ensure you quote your reference number – IP followed by your VAT Registration Number, eg IP123456789.
Complying with the Intrastat system will mean you can avoid penalties and court fines. HM Revenue & Customs offers help if you are having difficulty completing Intrastat SDs.