Intrastats

Intrastat is the system for collecting information and producing statistics on the trade in goods between member states of the EU. It is not yet clear if these regulations will apply beyond the end of the Brexit transition period, which is currently January 1, 2021.

DEB - UK exchange declaration activity code should be active.

EECTYPCUR - EU currency rate type (SUP chapter, MIS group)

NIVEXP - Shipment declaration level (TC chapter, DEB group)

NIVINT - Import declaration level (TC chapter, DEB group)

  • Generate intrastat file FUNDEB

  • Manage intrastat file GESDEB

  • Movement rules and natures GESDRN

  • Statistical rule GESTSC

  • Transaction nature GESTEC

UK VAT registered businesses that trade in goods with other EU member states are required to provide details of these transactions that are used for statistical purposes. Intrastat is the system used to collect these statistics. Movements of goods between EU member states are called "arrivals" (acquisitions, purchases or imports) and "dispatches" (removals, sales or exports).

All UK VAT registered businesses must show the total value of goods dispatched to other EU member states in VAT Box 8 of the UK VAT return and the total arrivals of goods acquired from other EU Member states in VAT Box 9 of the UK VAT return.

In addition, those who trade with the EU above the Intrastat exemption threshold in force during the year must also complete a monthly supplementary declaration. The thresholds as of the date of this document are 1.5 Million GBP for arrivals and 250,000 GBP for dispatches.

Larger businesses that trade above the intrastate delivery terms threshold of 24 Million GBP must also specify delivery terms information on their supplementary declaration.

These thresholds are subject to change. Visit GOV.UK for current values.

Intrastat supplementary declaration

Generating the Intrastat supplementary declaration requires a set of specific data:

  • EU commodity codes: Goods are identified in the EC Intrastats report by a commodity code defined in the Combined Nomenclature of the EC (or Intrastat Classification Nomenclature [ICN]). The weight of the goods is recorded in kilograms; additionally, depending on the Commodity Code, a supplementary unit may also be required. 

  • Freight terms: The Freight terms are part of the customers’ and suppliers’ static data.

  • Shipping modes: The method of transporting goods at the national frontier, by rail, road, air, sea, etc., is part of the customers’ and suppliers’ static data.

  • EC state codes: The dispatch or arrival state is recorded for each transaction and printed on the report using the appropriate two-character code. In addition to the dispatch or arrival state, the EC Intrastat report can optionally record the country of origin of the goods. The delivery terms and mode of transport are also recorded. 

  • Nature of Transaction Codes: The EC Intrastat report records all EC transactions. A code is used to define the nature of the transaction (NoTC). It records whether the transaction was a sale, purchase, lease, credit note, and so on.

  • Triangulation: This term is used to refer to situations where goods move from one EC country to another while a principal in the transaction is based elsewhere. Whatever the financial and invoicing arrangements in such cases, supplementary declarations must be made in accordance with the physical movement of the goods. If goods do not physically enter or leave the UK, no declaration is appropriate here, but a supplementary declaration will be required in the EC countries of despatch and arrival.

All this information defaults from the associated master data like products, and business partners, or can be entered in the distribution transactions.

Remember to visit the Online Help Center for detailed information on how to use specific functions and features.

Data extraction

Arrivals and dispatches are extracted in the Generate intrastat file function (FUNDEB) per period from the distribution of transactions. You can manage exceptions and adjustments in the Manage intrastat file function (GESDEB) after extraction.

Printout

Open: Printouts > Prints/group > Financials > Legal Reports>UK-INTRASTAT

Run this report to print the result of the extraction.

You get the equivalent form dedicated to a UK company:

EC sales list (VAT101)

Open: Printouts > Prints/group > Financials > Legal Reports>UK-VAT101

UK registered companies supplying goods and services to VAT registered customers in a EU country must report them using an EC sales list.

EC sales list (ESL) displays:

  • Details for each of your EU customers

  • The sterling value of the supplies provided to them

  • The customer’s country code

Use the UK-VAT101 report to get the information.

You get the equivalent report: