Intrastats ― overview (rules until 31 December 2020)

Produced by Tolley
Intrastats ― overview (rules until 31 December 2020)

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

  • Intrastats ― overview (rules until 31 December 2020)
  • What is Intrastat
  • Intrastat limits
  • Delivery terms information
  • Registering for Intrastats
  • Unusual trade
  • Goods that need to be included on an Intrastat
  • Submitting an Intrastat declaration
  • Filing deadline
  • Errors
  • More...

This guidance note provides an overview of the Intrastat system and should be read in conjunction with the Guide to the completion of an Intrastat return (rules until 31 December 2020) guidance note.

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 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 known 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 and another EU member state, its territorial waters or Continental Shelf waters must be included on the Intrastat declaration. Any sector of the North Sea / Continental Shelf allocated to an EU member state is deemed to be part of that country for statistical reporting purposes. Therefore, movements of goods between the UK (including the UK Continental Shelf) and other EU member states or their Continental Shelves must be included on the Intrastat return.

Please note that for statistical purposes the UK includes the Channel Islands

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