When You Need to Register for Intrastat UK
The UK’s economic performance is based on information collected by the Intrastat system (e.g. a component for BOP and NA data).
Furthermore, the Office for National Statistics uses the statistics from goods trading collected by HM Revenue and Customs (HMRC).
As a result, the Bank of England (BoE) uses the figures as a key indicator for setting interest rates each month.
- Receives more than £1.5 million worth of goods from any of the countries in the EU.
- Moves goods from Northern Ireland to the European Union valued at more than £250,000.
Registering for, and using, Intrastat is not a requirement for businesses that move goods to the EU from Great Britain (England, Scotland, and Wales).
Note: Once you have completed the registration process, you would then need to submit an Intrastat declaration every month.
What counts towards the £250,000 or £1.5 million total
When counting the value of goods imported into the United Kingdom from the European Union, and the value of goods exported from Northern Ireland to the EU, you should include all goods that are:
- Bought or sold
- Hired, leased, or loaned
- In or out of the UK for construction purposes
- Out of Northern Ireland (then lost or destroyed)
- Free of charge
- As part of a contract for services
- Transferred between two or more branches of the business
Note: Further guidance from HM Revenue and Customs (HMRC) contains details about completing an Intrastat declaration and the rules that apply to Notice 60.
You should not count the value of any of the following towards the £250,000 or £1.5 million total:
How to Submit an Intrastat Declaration
You can make your monthly Intrastat declaration online or using software specifically designed for this purpose, such as Electronic Data Interchange (EDI).
You may need to look up commodity codes for each item that you trade to help you complete the declaration. In simple terms, you will get a numeric description to classify the goods.
Changing or Correcting a Declaration
Use the amendment form to correct errors in an Intrastat declaration (e.g. to a previous entry for a commodity code, country, value, or declared goods in an incorrect period).
Email: [email protected]
UK Trade Info Customer Services (Intrastat)
21 Victoria Avenue
HM Revenue and Customs Excise Enquiries
Keeping Accurate Records
The records that you need to keep for a minimum of six (6) years, include:
- Copies of Intrastat declarations.
- Documents used to complete Intrastat declarations.
Important: HM Revenue and Customs (HMRC) may ask to see your records. You must let them inspect your bookkeeping and paperwork if they ask to do so.
Related Help Guides
- Importing goods ‘permanently’ into the UK.
- Intrastat (IS2) online service availability and issues.
- UK resource guide for researching export markets.
Note: The main section contains detailed information about exporting and conducting business abroad – including from Great Britain or Northern Ireland.