Intrastats ― overview

By Tolley

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

  • Intrastats ― overview
  • What is Intrastat
  • Intrastat limits
  • Registering for Intrastats
  • Goods that need to be included on an Intrastat
  • Submitting an Intrastat declaration
  • Records
  • Penalties

This guidance note provides an overview of the Intrastat system and should be read in conjunction with the Intrastat included territories and Guide to the completion of an Intrastat return guidance notes.

What is Intrastat

Intrastat is the system that is used to collect statistics on the trading of goods between countries that are members of the EU. This system replaced the customs documentation that needed to be completed when goods were imported and exported.

The Statistics of Trade (Customs and Excise) Regulations 1992, SI 1992/2790 as amended (subscription sensitive); 638/2004/EC ; De Voil Indirect Tax Service V5.276 (subscription sensitive); Regulation (EC) No 638/2004  as amended by Regulation (EC) No 222/2009   and Regulation (EC) 659/2014  ; Implementing Regulation (EC) No 638/2004   as amended by Regulation (EC) No 1915/2005 , Regulation (EU) No 91/2010  and Regulation (EU) No 96/2010 

The supply of services is excluded from the Intrastat and only physical movements of goods between EU member states should be included on the supplementary declaration.

All VAT registered businesses to include the total value of any goods supplied to VAT registered customers in other EU member states (dispatches) in box 8 and the total value of any goods acquired from VAT registered suppliers in other EU member states (arrivals) in box 9 on their VAT return.

VAT registered businesses who have dispatches and / or arrivals over a certain threshold are required to provide further statistical information each month on goods traded with other EU member states. This information is know as Intrastats and the information is provided to HMRC on an Intrastat Supplementary Declaration (SD) which must be submitted electronically.

The Intrastat thresholds are reviewed annually, with any change normally announced towards the end of the preceding year. Changes will only apply from the beginning of a calendar year.

Only goods which move between the UK

More on Buying goods from overseas: