Updated: Intrastat threshold changed to 1.5 million.
Introduction
Intrastat is the name given to the method of collecting information and producing statistics on the movement of goods between the UK and EU member states.
Please note: Intrastat should not be confused with EC Sales Lists which are used to collect information on all sales from UK VAT registered traders to VAT registered traders in other EU member states.
Check the figures in boxes 8 and 9 on your VAT return to ensure only the value of goods are included and any related freight or insurance charges where they form part of the invoice or contract price of the goods.
Do not include:
commission, legal and financial services
insurance, freight and/or carriage (unless it is included with the cost of the goods)
labour
goods bought and sold within the EU but which do not actually enter or leave the UK
maintenance costs
repairs
If your figures on your VAT return are incorrect, please complete the Amendment form on the uktradeinfo website.
Why is Intrastat necessary?
The data you send us is used to produce European trade statistics, which is an essential part of the UK Balance of Payments. It is therefore important the information you submit is timely and accurate.
How does Intrastat work?
For the majority of businesses that trade with EU countries, compliance with the Intrastat system will involve nothing more than completing box 8 and/or 9 on their VAT return.
However, if your trade in goods with the EU exceeds the Intrastat threshold currently set at £250,000 for Dispatches and £1.5 million for Arrivals, then you are legally required to submit monthly Intrastat Supplementary Declarations (SDs) from and including the month in which you exceed the threshold.
SDs are due by the 21st of the month following the reference period to which the declarations relate. (eg. January’s return is due by 21 February, February’s return is due by 21 March, etc).
This step by step guide on the uktradeinfo website is to help you through the Intrastat system.
Step One - What do I do now?
Step Two - How to complete your Intrastat Supplementary Declarations.
Step Three - Legal requirements and responsibilities.
Step Four - Penalty procedure.
Step Five - Useful links eg. Notice 60 the Intrastat General guide.
Intrastat step 1
I’ve exceeded the threshold - what do I do now?
You will need to submit SDs. To prepare for this, we recommend the following procedure:
First, from your trade with the EU you need to collect together all the following:
sales or purchase ledgers
invoices
any other commercial documentation relating to the sale/purchase of goods for the month of return
Then, check your invoices to see if they have the following information:
Commodity Code (this is an 8 digit description of the goods) (See the Intrastat Classification Nomenclature (ICN) an online search facility on the uktradeinfo website for finding the correct Commodity Code(s) for your goods)
value of the goods (excluding the VAT)
net mass (this is the weight of the goods including immediate packaging)
Supplementary Units. See individual Commodity Codes by accessing ICN
country
You now have the information required to fill in SDs.
Intrastat step 2
How to complete your Intrastat Supplementary declaration
This step gives a detailed description on how to complete each box on your Intrastat SD and provides details of where you can get more information and advice. See step 5 for links.
Arrivals form
Dispatches form
Sending your data to us via the Internet
Please be aware you will require a separate username and password from the one you have to submit your EC Sales List & VAT Returns. See the link below to register to submit Intrastat.
Register for E Submissions on the uktradeinfo website.
This process takes up to 24 hours for you to receive your username and password via email.
When you register to submit online, please make sure you register as the trader. An Agent can submit a declaration on your behalf but must use their own UK VAT registration in the ‘Agent’ box on the SD.
If you have not received a username and password within 48 hours, please email intrastatonline@hmrc.gsi.gov.uk
The Application has two methods of completion:
The online form - this is an ideal option for submitting small amounts of data using Arrival and Dispatch forms on the uktradeinfo website.
Offline option - this is the preferred option for submitting larger amounts of data, and uses a pre-prepared Excel spreadsheet.
Electronic Data Interchange (EDI)
To submit data electronically by email attachment, the file must be converted into the message format ‘Electronic Data Interchange for Commerce and Transport (EDIFACT)’ which is a United Nations International Standard. Further information on EDI/EDIFACT can be found in the guidance Intrastat: technology and technicalities.
An Internet application demonstration is available by following the Electronic Submissions link at step 5.
Intrastat step 3
Legal Responsibilities and Requirements
Businesses with EU trade above the Intrastat threshold are legally obliged to:
submit timely SDs by the 21st day of each month following the month of account
submit accurate SDs
keep a copy of every SD they make or which is made on their behalf
keep copies of all papers and documents which have been used to compile SDs
keep records for 6 years, these can include computerised records in a legible format in line with VAT requirements
For more information, please see Notice 60 intrastat general guide.
Intrastat step 4
Penalty Procedure
If you fail to submit your Intrastat SD by the due date or send incomplete or inaccurate data you may be committing a criminal offence.
Penalties can be incurred where SDs are:
late
missing
inaccurate or incomplete
Any penalty action we have to take could result in proceedings in a Magistrates Court. This could lead to a maximum fine of £2,500 being imposed for each offence.
However, this action is seen as a last resort in cases of persistent non-compliance with the Statistics of Trade (C&E) Regulations 1992. We can and do provide help on the completion of the Intrastat forms for businesses experiencing difficulties.
Intrastat step 5
Useful links
Intrastat Information Sheets - these sheets cover in greater detail some of these Intrastat transactions, as well as certain other areas of Intrastat which have caused problems for those responsible for reporting intra-EU data.
ICN Online - an online search facility for finding a numeric code for your goods (known as Commodity Code).
Electronic Submissions - Submit your Intrastat SDs via the web.
Register for E Submission
Email Alert Service - a free service to alert you to useful government information.
Statistics - find out about trade markets, competition, suppliers, customers and competitors. Create your own data table to suit your needs.
Legal Requirements
Intrastat online instructions
The advantages of submitting your Intrastat SD online are that:
it is quick and easy
you can fill in and send data as often as you like, when you like
you can view your past declarations online
you get instant feedback if your declaration has a problem and you can amend it straight away
Online instructions
The application is free to use and requires registration to obtain a username and password. These are the screens you will see when you access the system.
User Login screen
On the User Login screen, in lower case enter your username and password, click the Login button.
Main Menu screen
The main menu screen features several options. Click on ‘Arrival’ or ‘Dispatch’ for the online forms.
Submission Errors screen
The Submission Errors screen highlights incorrect data. Print off the screen for a list of all errors, press the ‘Cancel’ button. Correct the errors on the form then resubmit.
Submission Status
This is a receipt of transmission. It has a unique submission reference number. It is advisable to record this number, which can be useful if for any reason the data does not reach your account.
View the Selected File screen
Details of your file will appear; use the scroll bars at the bottom to view the whole file.
User Options screen
The User Options screen gives you the option of changing your password. Click on ‘Intrastat Online Services’ for the main menu.
Online Arrivals form
This form is for arrivals, while the dispatch form is yellow. Enter your data.
To enter your data, move across the form using either the mouse or the tab key. Some data is validated during completion (a pop-up box appears giving the correct alternative). During submission the Commodity Code, Net Mass and Supplementary Units are validated. Data errors will cause the Submission Error screen to appear. Error-free files will receive a Confirm Submission screen.
Confirm Submission screen
Where there are no errors a Confirm Submission screen displaying details of the submission will appear. To transmit the data click the ‘Confirm’ button. To abort the transmission click the ‘Cancel’ button.
Browse facility screen
Enter the period and number then click ‘View Submissions’. This will show the number of files submitted for that period. If more than one file has been submitted select the appropriate file in the Available Submission box. Click ‘View Arrival/Dispatches’.
Intrastat offline instructions
The application is free to use and requires registration to obtain a username and password. These are the screens you will see when you access the system.
The offline option involves submitting a Comma Separated Variable (CSV) file. This is a standard text file where the fields are separated by a comma. A pre-prepared Excel spreadsheet or a technical manual with the CSV file format may be available from uktradeinfo.
User Login screen
On the User Login screen, in lower case enter your username and password, click the ‘Login’ button.
Main Menu screen
The Main Menu screen features several options. Click on ‘CSV Generator Tool’ for the pre-prepared Excel spreadsheet and ‘CSV File Upload’ to submit a CSV file.
Pre-prepared Excel spreadsheet
The Excel workbook consists of five worksheets - an introduction showing the format required for trader and agent, separate flowcharts for trader and agent, and separate pre-prepared Excel spreadsheets with examples for trader and agent. Save the file on your PC for future use.
When creating a CSV file replace the dummy data with your own, save the file as CSV format (a ‘Save As’ option in Excel). The file is uploaded through the CSV File Upload screen on the main menu.
Submission Error screen
The Submission Error screen highlights incorrect data. Print off the screen for a list of all errors, press the Cancel button then return to the CSV file to amend. Correct the errors and resubmit.
Submission Status
This is a receipt of transmission - it has a unique submission reference number. Record this number as it can be useful if for any reason the data does not reach your account.
View the Selected File screen
Details of your file will appear ten at a time - use the scroll bars at the bottom to view the whole file.
User Options screen
The User Options screen gives you the option of changing your password. Click on ‘Intrastat Online Services’ for the main menu.
CSV Generator screen
To create a CSV file click on ‘Download CSV Generator’. The file consists of help files and a pre-prepared worksheet. Save the file on your computer for future use.
CSV Upload File screen
To send the CSV file, click on ‘CSV File Upload’ on the main menu then enter your file name or browse for your file and press enter. During submission your file with validated errors will result in an error submission screen or an error free file will receive a confirm submission screen.
Confirm Submission screen
Where there are no errors, a confirm screen displaying details of the submission will appear. To transmit the data click the confirm button, to abort the transmission click the ‘cancel’ button.
Browse facility screen
Enter the period number and press ‘view submissions’. This will show the number of files submitted for that period. If more than one file has been submitted select the appropriate file in the ‘available submission’ box. Click ‘view Arrival/Dispatches’.
Further information
uktradeinfo Customer Services
Telephone: 03000 594250
HMRC Tariff Classification Service enquiry line
Telephone: 03000 513777
Intrastat SDs electronic submission registration on the uktradeinfo website
Intrastat SD online system (registration required)
Exchange rates information on the uktradeinfo website