Intrastat declaration

Brexit transition changes from 1 January 2021

  • Great Britain: You will still need to report on goods arriving from the EU, but not goods departing to the EU.
  • Northern Ireland: No change. You will still need to report on goods both arriving from the EU and departing to the EU.

Intrastat is the name given to the method of collecting information and producing statistics on the movement of goods between member states of the European Union (EU). Sage 200cloud provides the information and reports you need to make Intrastat submissions. Intrastat is also known as Supplementary Statistical Declarations (SSDs), Intrastat Supplementary Declarations (ISDs), or Supplementary Declarations (SDs).

If your company is involved in the sale or acquisition of goods in the EU you need to report on the goods you trade across EU boundaries. If the total value of this trade exceeds amounts specified by HMRC in the UK, or the Revenue Commissioners in Ireland, you must report the value and type of goods traded each month. These declarations provide information about all goods moving between EU countries.

There are separate submissions for Dispatches and Arrivals; each with its own threshold. When you exceed the threshold for one you need to start submitting the appropriate declaration. If you exceed both thresholds you must submit both declarations.

The submissions use standard commodity codes to describe the good and the purpose of the movement. You must also provide details of the weight or supplementary unit, and value of the items.

If the value of your Dispatches or Arrivals exceeds a higher threshold, you must also specify the delivery terms that apply on your submission.

Check with your own tax authority for the current threshold amounts.

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