Guide to the completion of an Intrastat return (rules until 31 December 2020)

Produced by Tolley
Guide to the completion of an Intrastat return (rules until 31 December 2020)

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

  • Guide to the completion of an Intrastat return (rules until 31 December 2020)
  • Completing Intrastat return boxes
  • Notes
  • Miscellaneous
  • Goods with an unknown value
  • Credit notes and retrospective discounts
  • Stage payments and staggered consignments
  • Industrial plant
  • Mixed consignments of aircraft or motor vehicle parts
  • Mixed supplies
  • More...

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 (rules until 31 December 2020) 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.

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
Commodity code. The trader must classify the goods using the correct commodity code which is contained in the Intrastat Classification Nomenclature (ICN). It is possible to look up commodity codes via an official website using the following link: Intrastat commodity code lookup.
Businesses can also contact HMRC using the email to obtain further assistance if they are struggling to classify their product (see Notice 60, para 5.8 for more information)
Eight-digit number
Value. The amount must be rounded to the nearest whole pound. The value should include any related freight and insurance charges where they form part of the invoice value or

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