If you trade goods within the European Union (EU) and the value of either your sales or purchases exceeds the threshold or thresholds for the calendar year, you must provide details on a monthly basis by returning Supplementary Declarations (SDs) to the Intrastat system.
Intrastat is a monitoring system giving essential information to the government about trade between EU member states. Any VAT-registered business that has 'Arrivals' (goods acquired from suppliers in other EU member states) or 'Dispatches' (goods supplied to customers in other EU member states) with a value above the relevant threshold has to complete and submit SDs. Thresholds are reviewed annually and may change.
The Intrastat system only covers the movement of goods - services are not included except in very specific circumstances. This guide specifically covers SDs for Intrastat. Help and advice for supplying SDs for trade with non-EU countries is covered elsewhere on the site.
The information contained in this guide is detailed. For intermediate information, see our guide on Intrastat - reporting the value and volume of intra-EU trade and for basic information, see our guide on an introduction to Intrastat.