Guide to the completion of an Intrastat return

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Guide to the completion of an Intrastat return
  • Completing Intrastat return boxes
  • Miscellaneous
  • Stage payments and staggered consignments
  • Industrial plant
  • Mixed consignments of aircraft or motor vehicle parts
  • Mixed supplies
  • International Collaboration Defence Projects (ICDP)
  • Electricity and gas
  • Oil industry ― chain sales
  • Financial leasing contracts
  • Low value consignments
  • Sales to private individuals
  • Software and licences
  • Goods liable to a customs procedure
  • Triangulation

This guidance note provides details on how to complete the boxes on the Intrastat return. This note should be read in conjunction with the Intrastats ― overview guidance note which provides an overview of the requirements. Please note that information has been included on the Intrastat treatment of the most common transactions. More information can be found on the UK Trade Info  website.

Notice 60 

Please see Information sheets  for copies of the Intrastat information sheets issued by HMRC.

Completing Intrastat return boxes

The information below should be included when filling in an Intrastat return.

Depending on the electronic option used by the business to input its declaration, it may be required to provide some additional information (‘Header Information’) each time it makes the submission, eg VAT number or branch ID. Businesses using the online form will already have the Header Information provided. However, if the business submits via CSV file then it will need to input the Header.

Please note that a separate SD needs to be submitted for Arrivals and Dispatches.

Businesses will need to complete a separate Arrivals and Dispatches Intrastat (where required). Businesses may need to provide Header Information depending on the option used to input the Intrastat data.

Data fieldsMethod of completion
Period covered. Enter this in MMYY format (ie for January 2011 use 0111).Four-digit number

More on Buying goods from overseas: