Intrastat declaration

Legislation changes from 1 January 2022

Great Britain: You will no longer need to report on goods arriving from or departing to the EU.
Northern Ireland: You will still need to report on goods both arriving from the EU and departing to the EU. There are changes to the thresholds above which EU and Northern Ireland businesses must complete Intrastat declarations. See the article Intrastat legislation changes from 1 January 2022 (opens in a new tab).

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). 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 for Northern Ireland only, 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.

Sage 200 provides the information and reports you need to make Intrastat submissions.

How is Intrastat used?

The Intrastat must be sent to the relevant authorities, depending on where your business is based.

Great Britain: From 1 January 2022, you no longer need to send an Intrastat for movements between Great Britain (England, Scotland and Wales) and the EU.
Northern Ireland: HM Revenue and Customs.

See HMRC: Trading goods with the EU: when to declare using Intrastat (opens in a new tab).
Ireland: Irish Revenue Commissioners.

See Revenue: VIES, Intrastat and Mutual Assistance (VIMA) (opens in a new tab).

These declarations provide information about all goods moving between EU countries. The document uses agreed standard commodity codes to describe the goods, the purpose of the movement and details of the weight and value of the items.

Who needs to produce an Intrastat?

The government sets monetary limits whereby a company is liable to produce an Intrastat declaration. For details on these limits, please check with HMRC for Northern Ireland, or the Irish Revenue Commissioners.

A company is liable to produce an Intrastat when the value of goods sent to, or received from, another country in the EU exceed that limit set by the government where the company is based.

When is an Intrastat produced?

Declarations are normally produced per calendar month and should be submitted to the relevant tax authority by a deadline date within the next month.

Check with your tax authority for the deadline date that applies to your submission.

How is an Intrastat submitted?

In Northern Ireland, you can submit Intrastat data using the following options:

Submit data on paper HMRC forms.
Enter the values directly onto an online form.
Submit your data over the Internet using a Comma Separated Value (CSV) file format.
Submit your data by email attachment, using Electronic Data Interchange (EDI).

In Ireland, you can submit Intrastat data using the following options:

Submit data on plain paper.
Submit data on paper Revenue Commissioners forms.
Enter the values directly onto an online form.
Submit your data over the Internet using a CSV
Submit your data using a fixed format file.
Submit your data by email attachment, using Electronic Data Interchange (EDI).

For more information, please check with HMRC or the Irish Revenue Commissioners.

Businesses in the Northern Ireland and the Republic of Ireland with exports above the dispatch threshold must include certain details to their Intrastat dispatch reports from 1 January 2022. For more information, see these articles:

How does Sage 200 record Intrastats?

From Sage 200 you can:

Produce Intrastat declarations in CSV format.

Declarations are produced in the CSV (Comma Separated Value) file format. The file layout complies to rules defined by the relevant Government department responsible for import and export. Sage 200 bases the required declaration layout on the country code specified in your Company Details.

Intrastats are produced for entries in a calendar month. The Intrastat entries are exported to a file in CSV format, which can hold up to 999 entries. Depending on the number of entries, several CSV files may be generated.
Specify your agency details to appear in the declaration You would do this if you are an agent generating the declaration on behalf of an organisation.
Generate your Intrastat entries from your sales and purchase orders.

To do this you must choose to Generate Intrastat entries in the Invoice and Order Settings Intrastat tab and the POP settings Intrastat tab.

Note - warning
Invoices created through the Invoicing module are not included on Intrastat returns.
Add the required commodity codes and weights for your stock on the stock item's Analysis Details tab.
Produce a draft Intrastat declaration.
Reconcile the Intrastat values for a period to the associated values for VAT.

What do you want to do?

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