Important: From 1 January 2022, Intrastat no longer covers movements of goods between Great Britain and the EU, or Great Britain and Northern Ireland. Intrastat still covers Northern Ireland businesses, as part of the Northern Ireland Protocol. For more information about this and other changes, visit our New Intrastat requirements Help Centre.

Intrastat records statistics for the physical trade in goods between EU Member States. It includes the supply of goods but not the supply of services. 

If you meet the HMRC or Revenue thresholds for arrivals or dispatches, you must submit monthly Supplementary Declaration forms for dispatches and arrivals to or from EU countries. If you meet an additional Delivery Terms threshold, you also have to provide delivery codes for the terms of delivery on the intrastat returns.

For more information about Intrastat, please refer to your relevant tax authority:

• For UK businesses, refer to HM Revenue & Custom's (HMRC), Notice 60 - Intrastat General Guide: www.hmrc.gov.uk
• Businesses in the Republic of Ireland should refer to Revenue www.revenue.ie

Although you can't submit the Intrastat Report directly from Sage 50 Accounts, you can confirm your Intrastat Dispatches (SOP), create the return and the relevant files. Let's do this now.

Create the return

NOTE:  Intrastat option is only available if you have selected the Generate Intrastat entries for Purchase Orders check box in Settings > Invoice & Order Defaults > Intrastat.

1. Click Sales Orders then click Intrastat Return.
   
   The Intrastat Return (SOP) window appears showing all sales orders up to the date selected that aren't included on a previous Intrastat return and meet the following conditions:
   
   
   • You have delivered or part delivered the order to the customer.
   • The company's Country Code is GB or IE for Irish users.
   • The product tax code on the order is the default tax code for EU Sales, T4 by default.
   • You have flagged Country Code of the delivery address as an EU Member state.
   • The product has an Intrastat Commodity Code.
     
     

     NOTE: If any items are missing that you expected to see in the list, use our Order Processing guide to check that it satisfies all the required criteria.

     
     
     
2. You can edit the Intrastat Return (SOP) window as follows:
   
   
   • To amend the Quantity Delivered, NOTC, Delivery Terms, and Net Mass information, enter the correct details.
   • To add SOP Returns to the declaration, place your cursor on the first available blank line then complete as required.
   • To delete a line from the window, place your cursor anywhere on the relevant line then press F8 on your keyboard. This deletes the line from the window to generate the report but the entry reappears each time you open the window until the report includes it.
     
     
   If you enter an order number that already exists, a warning appears when move out of the box or click Generate Return. If you click Generate Return then click Yes to continue, the confirmation procedure continues. However, the Intrastat values are not updated on the order with that order number. If you click No, the Intrastat Dispatches Confirmation (SOP) window appears with the order number box of the duplicate order number selected.
   
   
3. To create the return click Generate.
   
   
4. To select the type of report that you want to produce, select either Paper Based or CSV then follow the on-screen prompts. 
   
   You can't send the paper based declaration to your tax authority, but you can use it to copy figures to the official Supplementary Declaration.
   
   When you produce the CSV or paper based report, it saves a copy in a new folder called Intrastat Archive in the Accdata folder. This provides you with a duplicate of your submission in case you lose the original or your tax authority queries it.

CSV Report format 

Intrastat report format for UK

Intrastat report format for Ireland

Credit notes and returns

Credit notes and returns are not picked up automatically by the Intrastat reports. If you have credit notes or returns that affect your Intrastat figures then you should manually amend the figures you submit to HMRC outside of the software.

Troubleshoot Intrastat

If you are having issues with Intrastat, take a look at our Troubleshooting Intrastat guide.