Introduction to Intrastat

What is Intrastat?

Intrastat is the name given to the system for collecting statistics on the trade in goods between Northern Ireland and EU member states.

Northern Ireland and EU trade statistics are compiled from information provided by those businesses required to provide Intrastat declarations, customs declarations and estimations made using information on the VAT Return.

Be aware that:

• movements moving between Great Britain (England, Scotland and Wales) and EU member states are excluded from Intrastat (information is collected from customs declarations)
• the supply of services is excluded from Intrastat
• you must not include the supply of services in boxes 8 and 9 of the VAT Return
• you must not include information on the supply of goods between Great Britain and the EU in boxes 8 and 9 of the VAT Return
• only movements which represent physical trade in goods are covered by Intrastat, although there are some movements that are excluded
• the close link with the VAT system is an essential feature in complying with Intrastat and also provides a means of checking the information supplied

Businesses required to submit Intrastat declarations

If you are a business registered for VAT in the UK and dispatch goods from Northern Ireland to EU member states or receive arrivals of goods in Northern Ireland from EU member states with a value exceeding a legally set threshold, then you must submit information about the movement. To do this you use a form known as an Intrastat Supplementary Declaration (SD), which you need to submit electronically.

The 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 and you must make sure that you operate according to the threshold level currently set.

Businesses not registered for VAT and private individuals who move goods between Northern Ireland and the EU have no obligations under the Intrastat system.