Intrastat

What is Intrastat?

"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).

Movements of goods between EU member states are called arrivals (or acquisitions) and dispatches (or removals). 

You must register for Intrastat if, within a calendar year, your VAT-registered business either:

  • receives more than £500,000 worth of goods from the EU into Northern Ireland
  • moves more than £250,000 worth of goods to the EU from Northern Ireland

Note: Intrastat does not need to be used if moving goods between Great Britain and the EU, or Great Britain and Northern Ireland.

Supplementary Declarations

Businesses who trade in the EU out of Northern Ireland above either of the Intrastat exemption thresholds must also complete monthly Supplementary Declarations (SDs). The annual thresholds are £500,000 million for arrivals and £250,000 for dispatches.

Larger businesses that trade above the Intrastat delivery terms threshold of £24 million must also specify delivery terms information on their SDs.

The flowchart below explains whether you must complete an SD:

Intrastat.png

Intrastat should not be confused with EC Sales lists, which were used to collect information on all sales from UK VAT registered traders to VAT registered traders in other EU Member States.

Further reading

Introduction to Intrastat

Notice 60: Intrastat general guide

Intrastat reporting in Brightpearl

An Intrastat report can be built in Brightpearl using custom fields, configurable columns and a preset view on the sales detail report. Doing so will provide all the data you need to complete your Intrastat.

How to build an Intrastat report

  1. Create a custom field on your products for "Commodity code".
  2. Update your products to assign them the relevant commodity code. This can be done using a product import.
  3. Go to Reports > Sales detail.
  4. Use the filters to configure the columns. Be sure to include the following columns:
    • SKU
    • Commodity code (the custom field created in Step 1)
    • Delivery country
  5. Save the filters as a new preset view called "Intrastat".
  6. Export the results to Excel and use Excel filters to exclude any items sold outside of Europe and not relevant to Intrastat.
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