Intrastat and VAT Reporting
Intrastat is a report that companies make when moving or receiving goods from or to the EU.
For UK businesses, you must register for Intrastat if, in the last calendar year, your business either:
- moved more than £250,000 worth of goods to countries in the EU
- received more than £1.5 million worth of goods from countries in the EU
More information on Intrastat thresholds can be found here.
Checking Intrastat reports
- To get started first head to the Returns page in VAT Reporting.
- To find the report you wish to work with use the filters here, you can select the Company, Country, Month, Year, Return Type (intrastat) and Status here to narrow your search results.
- When you search for Intrastat you can see both Intrastat In and Intrastat Out reports, to view in more detail click Details on the report you want to check.
- You will now see the Finalize and File page, here you can see more details for the report, including the invoices that are included.
- Once you have checked the details of the return head to Return Preparation and select the file format you want from the drop down menu. (Most of the time you will want to select .pdf)
- When you select the file format some new fields will open up below, for Intrastat you can leave the Return Questions and Database Fields untouched as the information here should be pulled in from your source system.
- Click View Filing to open the .pdf file.
- Click to Download the file, and save it for your records.
- You can also select Fixed Format (report for traders) report type to download the .CSV file that will need to be filed with HMRC online.
- When you are happy with everything you can click Mark as Submitted to move the return into Closed Returns.
- This means if you want to find this report again you will need to head into Closed Returns, you are able to View and Reopen the return from here.
- If you also need to file Intrastat Out you need to repeat the above process with the Intrastat Out report type.
Summary and next steps
Now you know how to deal with Intrastat In and Out in VAT Reporting. To learn more, check out the rest of our Help Centre content.