Guide

Introduction to Intrastat

What is Intrastat and who has to make returns?

What is Intrastat?

Intrastat is the system for collecting statistics on the trade in goods between European Union (EU) member states. The supply of services is excluded from Intrastat.

In addition to goods that have been bought and sold, Intrastat also covers goods that have moved between EU countries for other reasons. See what information is required in a Supplementary Declaration.

Who has to submit Intrastat returns?

Every VAT-registered business trading goods with other EU member states is obliged to declare certain information. The amount of information required from you depends on whether the value of your Arrivals (purchases or imports) or Dispatches (sales or exports) exceeds the annual Intrastat exemption thresholds. The current thresholds are £1.5 million for Arrivals and £250,000 for Dispatches.

Businesses with Dispatches or Arrivals of goods below this threshold must only declare the value in boxes 8 and 9 on their standard VAT return. This is then returned to HM Revenue & Customs (HMRC) in the normal way.

Businesses that go above the threshold in either Dispatches or Arrivals (or both) must also submit a Supplementary Declaration giving more detailed information. Find out what information is required in a Supplementary Declaration.

Although Intrastat does not apply to the supply of services, the other EU trade reporting mechanism known as the EC sales list does apply to both goods and services.