VAT EU intrastat

All VAT-registered businesses in the European Union (EU) that trade in goods with other member states must provide details of the transactions, which are used for statistical purposes. Intrastat is also used as a tool against VAT fraud. It allows the comparison between Intrastat and VAT declarations.

United Kingdom specifics

The requirements of Intrastat are similar in all EU member states. The supply of services is excluded from the Intrastat report. Only movements that represent physical trade in goods are covered by Intrastat, with exceptions.

The electronic filing format is CSV.