Intrastat: support and services
Information sheets for importers and exporters completing their Intrastat Supplementary Declarations.
HM Revenue and Customs (HMRC) collects trade statistics on goods leaving and entering the UK, known as Intrastat and also provides free online information for traders to complete their Intrastat Supplementary Declarations (SDs).
This guide identifies the free help HMRC can provide to traders to complete their Intrastat SD when goods have left or entered the UK.
For basic Intrastat information, see the guide introduction to Intrastat.
For intermediate information, read the guide on the Intrastat - reporting the value and volume of intra-EU trade.
For detailed guidance, review the guide on Supplementary Declarations for Intrastat.
Information you need to complete your Intrastat SDs
For guidance on where you can obtain information to help in completing your Intrastat SDs please view the following information.
Intrastat Classification Nomenclature (ICN) Online
Use the ICN Online for classifying goods moving within the EU.
Notice 60: a general guide to Intrastat
Read Notice 60 intrastat general guide.
To find out about sending your data electronically read the guide on Intrastat - technology and technicalities.
The Single Market - Notice 725
Read about VAT on sales within the EU in the single market in Notice 725.
Check the validity of UK and other EU member states VAT identification numbers.
Intrastat Information Sheets
These sheets cover in greater detail some of the Intrastat transactions, as well as certain other areas of Intrastat, which have previously caused problems for those responsible for reporting intra-EU data.
Intrastat Information Sheets cover many of these topics to explain how to deal with them.
If there are any areas of Intrastat that you have been having difficulty with, or would like any clarification on, please contact: firstname.lastname@example.org and make your subject line ‘Intrastat Information Sheets’.
Intrastat legal requirements
Businesses with EU trade above the Intrastat threshold are legally obliged to:
- submit their SDs timely and accurately
- 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 for the purpose of compiling SDs
- produce any of the above records to an officer of HMRC when required to do so
- permit the officer to make copies or extracts or remove them for a reasonable period
- ensure computer records are acceptable, in a legible format and made available to HMRC
- make the records available to HMRC if a computer bureau is employed, normally at the principle place of business
- permit Customs officers to enter their premises or the premises of anyone compiling SDs, at any reasonable time
Records must be kept for 6 years, in line with VAT requirements, this also applies to information stored electronically.
Check which Intrastat records you must keep in Notice 60 section 8.1.
Intrastat SD penalties
By not submitting your Intrastat SDs before their due date, or by sending data that is incomplete or inaccurate, you may be committing a criminal offence.
The penalties involved are usually seen as a last resort, but they may be imposed where SDs are persistently late, missing, inaccurate or incomplete.
Although SD offences are viewed as criminal acts and could result in proceedings in a Magistrates Court, HMRC normally prefer to ‘compound’ alleged offences. This involves offering an administrative fine in lieu of court proceedings. However, an administrative fine is only offered when, after receiving a Notice of Intended Prosecution, a business has brought its Intrastat SDs completely up to date. If any declarations still remain outstanding, court proceedings would then be instigated.
Administrative penalties and court fines are unnecessary financial ‘burdens on business’ and can be avoided if you comply with the Intrastat system. Please ensure that your data is complete and accurate and is sent to HMRC in plenty of time. Remember, they will provide help on completing the Intrastat SDs for businesses experiencing difficulties.
For further information on the penalty process you can email the Intrastat enquiries team on: email@example.com.
Published: 13 August 2012
Updated: 1 September 2015
- Contact details for enquiries have been updated.
- Contact details for Intrastat system added.
- Links to infomation sheets have changed
- Fixing references to specialist guides
- First published.
From: HM Revenue & Customs
Related guides: Supplementary Declarations for Intrastat Intrastat: duty to report statistics Completing your Intrastat Supplementary Declaration Intrastat: an overview Intrastat: step-by-step guide Intrastat: technology and technicalities