From 1st April 2012, businesses who file Intrastat Supplementary Declarations must file these electronically.

Furthermore, the deadline for submission will be brought forward from the last day of the following month to the 21st of the following month.  Please note that late submission of Intrastat Supplementary Declarations is a criminal offence and may result in penalties of up to £2,500 and even imprisonment.  Therefore it is critical that you have systems in place to deal with submissions on a timely basis.

The first return which is affected by the new rule will be the March 2012 return, which must be submitted by 21st April 2012 electronically.

Who has to submit Intrastat Supplementary Declarations?

Supplementary Declarations must be submitted where you are involved in the transfer of goods (but NOT services) between EU countries.  These values should be shown in box 9 of your VAT return for goods sent to other EU states (known as dispatches) and box 8 of your VAT return for goods brought in to the UK from other EU states (known as arrivals).  If the value of arrivals exceeds £600,000, or if the value of dispatches exceeds £250,000 in a calendar year (regardless of when your VAT quarters end), then you will need to complete monthly Supplementary Declarations.

Please note that if you supply services to EU customers under a reverse charge (please see earlier article), or goods under the Statistical Declaration limits, that these should be reported on an EC Sales list (please see separate article)

I currently submit Supplementary Declarations on a paper form; what do I need to do?

If you currently file paper forms C1500 and C1501, the simplest way for you to file electronically will generally be to register for online submission from the following link //

If you need any assistance in complying with your reporting requirements, please get in touch with you usual contact at CRM or send us an e-mail.

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