United Kingdom Intrastat

This topic describes the United Kingdom-specific field of the Intrastat Supplementary Declaration. To learn more about Intrastat and other fields used in this declaration, see Intrastat Supplementary Declaration.

To use the Intrastat Reporting feature, the Tax Reporting Framework SuiteApp must be installed in your NetSuite account. For more information, see Tax Reporting Framework.

To generate the UK Intrastat reports, see Generating Localized Country Tax Reports. You can also export these reports to PDF, XLS, and CSV for online filing. The CSV format can be used to bulk submit. For more information, see Exporting a Country Tax Report.

Intrastat – Dispatches

Due to Brexit, the Intrastat Supplementary Declaration – Dispatches report is currently supported in three versions:

• Intrastat – Dispatches (pre-2021) report. Valid for the period before 1.1.2021 for intra-community dispatch of goods from the entire UK to EU.

• Intrastat – Dispatches (2021) report. Valid from 1.1.2021 to 31.12.2021 for intra-community dispatch of goods from Northern Ireland to EU.

• Intrastat – Dispatches (post-2021) report. Valid for period starting 1.1.2022 for intra-community dispatch of goods to EU from Northern Ireland only. The report also contains Partner Operator VAT Number and Country of Origin.

The Intrastat Supplementary Declaration – Dispatches report provides information about goods shipped to customers in another EU Member State. The information displayed in the declaration is based on your item records and transaction records in NetSuite, and includes the following:

Report Field	Description
Commodity Code	The eight-digit number identifier for the type of goods in the Arrivals declaration.
Country of Origin	Name of the country where the goods were harvested, manufactured, or substantially changed. For more information, see Country of Origin
Value	Billed value of declared commodity in currency of reported subsidiary.
Incoterm/ Delivery Terms	The three-letter code for the trade term. For more information, see Delivery Terms.
Nature of Transaction	Code indicating the type of transaction in the Intrastat report. For more information, see United Kingdom Nature of Transaction Code.
Net Mass (Kg)	Net mass in full kilograms of the commodity. Field value is derived from the Item Weight field on the item record, multiplied by traded quantity. For more information, see Net Mass Requirement in United Kingdom Intrastat.
Partner Operator VAT Number	VAT number of the customer to whom the goods are dispatched to. Sourced from: For Bill Credit: Tax Details > Vendor Tax Reg. Number For Invoice/Cash Sale: Tax Details > Customer Tax Reg. Number If the above fields are empty, the report will automatically fill in QV999999999999. This value is used for private individuals or businesses not registered for VAT.
Supplementary Units	The number of units used in the selected commodity code. For more information, see Supplementary Unit.
Goods To	Code of the EU member state where the goods were moved to be used or consumed, treated, or processed.

Intrastat – Arrivals

Due to Brexit, the Intrastat Supplementary Declaration – Arrivals report is currently supported in three versions:

• Intrastat – Arrivals (pre-2021) report. Valid for the period before 1.1.2021 for intra-community arrival of goods from EU to the entire UK.

• Intrastat – Arrivals (2021) report. Valid from 1.1.2021 to 31.12.2021 for intra-community arrival of goods from EU to Northern Ireland and import of goods from EU to England, Scotland, and Wales.

• Intrastat – Arrivals (post-2021) report. Valid for period starting 1.1.2022 for intra-community arrival of goods from EU to Northern Ireland only.

The Intrastat Supplementary Declaration – Arrivals report provides information about goods received from suppliers from another EU Member State. The information displayed in the declaration is based on your item records and transaction records in NetSuite, and includes the following:

Report Field	Description
Commodity Code	The eight-digit number identifier for the type of goods in the Arrivals declaration.
Value	Billed value of declared commodity in currency of reported subsidiary.
Incoterm/ Delivery Terms	The three-letter code for the trade term. For more information, see Delivery Terms. Note: Requires Purchase Orders feature. For more information, see below.
Nature of Transaction	Code indicating the type of transaction in the Intrastat report. For more information, see United Kingdom Nature of Transaction Code.
Net Mass (Kg)	Net mass in full kilograms of the commodity. Field value is derived from the Item Weight field on the item record, multiplied by traded quantity. For more information, see Net Mass Requirement in United Kingdom Intrastat.
Supplementary Units	The number of units used in the selected commodity code. For more information, see Supplementary Unit.
Goods From	Code of the EU member state from where the goods were sent.

Important:

Note that for Intrastat report to function correctly, you must enable the Purchase Orders feature. Go to Setup > Company > Setup Tasks > Enable Features and check the Purchase Orders box on the Transactions subtab. Without the Purchase Orders feature, the Incoterm field will not be displayed on generated reports.

To export your generated report to PDF or Excel, see Exporting a Country Tax Report

Net Mass Requirement in United Kingdom Intrastat

To comply with the Intrastat requirements, the items included in the Intrastat report must have net mass information. When viewing generated reports, the list of items missing the net mass value will be displayed in the report window.

To prevent issues related to missing net mass information, you must fill in the Item Weight field on the Sales/Pricing subtab of the item record. This requirement applies to items that have tax item type set to Goods.

Note:

You can also update the item weight in bulk using the CSV Import Assistant. Note that you can only import one item type at a time. If the CSV file provided on the Intrastat page notification contains different item types, you will have to ensure you are importing only one item type (for example, Inventory Item) at one time. Then, you can import again for another item type.

United Kingdom Nature of Transaction Code

The Intrastat report for United Kingdom declares the nature of transaction through the following codes:

Valid for periods ending 31.12.2021
Code	Nature of Transaction
10	All transactions involving or intended change of ownership for a consideration
16	Credit note (where the goods are not returned). To reconcile the figures on the SD with the VAT return, credit notes can be entered using NOTC 16 (the 6 indicates a minus figure).Please note: the credit note system must not be used for correcting value errors.
17	Transactions which must be included on SDs but not shown in boxes 8 or 9 of VAT return
18	Transactions which must be included in boxes 8 or 9 of the VAT return but are not required on the SD
20	Returned goods and replacement goods (free of charge)
30	Free of charge (FOC) transactions involving permanent change of ownership. Goods that are supplied free of charge may not have a taxable value but do require a value for statistical purposes only.
40	Goods sent or received for processing
50	Goods returned or received following processing
70	Joint defence or other joint inter-governmental production programmes (for example, Airbus)
80	Supply of building materials and equipment as part of a general construction or engineering contract
90	Other transactions which do not fit any of the above descriptions. This code should be used for goods sent on hire or operational lease for a period exceeding two years

Valid for periods starting 1.1.2022
Code	Nature of Transaction
10	All transactions involving or intended change of ownership for a consideration except those appropriate to NoTC 2, 7, or 8 (first digit).
16	All transactions involving or intended change of ownership for a consideration except those appropriate to NoTC 2, 7, or 8 (first digit). Credit note values, for example, an amount used to reduce the overall value. The second digit ‘6’ acts as a negative value for VAT or Intrastat comparison purposes.
17	All transactions involving or intended change of ownership for a consideration except those appropriate to NoTC 2, 7, or 8 (first digit). Transactions which must be declared on SDs, but are not shown in boxes 8 or 9 of the VAT Return. Goods arriving in an excise or fiscal warehouse (where the date of arrival, rather than the tax point is being used).
18	All transactions involving or intended change of ownership for a consideration except those appropriate to NoTC 2, 7, or 8 (first digit). Transactions which are declared in boxes 8 or 9 of the VAT Return, but are only required on the SD for reconciliation purposes. Goods leaving an excise or fiscal warehouse (to home use in the UK) where the tax point has not been used to declare the arrival, stage payments made when no movement of goods occurs, or final stage payment.
20	Returned goods and replacement goods.
30	Free of charge (FOC) transactions involving permanent change of ownership.
37	Free of charge (FOC) transactions involving permanent change of ownership. Transactions which must be declared on SDs, but are not shown in boxes 8 or 9 of the VAT Return,
38	Free of charge (FOC) transactions involving permanent change of ownership. Transactions which are declared in boxes 8 or 9 of the VAT Return, but are only required on the SD for reconciliation purposes.
40	Goods sent or received for processing with no change of ownership. Goods sent for processing will return to the UK, or are being returned to the original dispatching MS.
50	Goods returned or received following processing with no change of ownership. Goods are being returned or received after being sent for processing using NoTC 40.
70	Joint defence projects or other joint inter-governmental production programmes (for example, Airbus).
77	Joint defence projects or other joint inter-governmental production programmes (for example, Airbus). Transactions which must be declared on SDs, but are not shown in boxes 8 or 9 of the VAT Return.
78	Joint defence projects or other joint inter-governmental production programmes (for example, Airbus). Transactions which are declared in boxes 8 or 9 of the VAT Return, but are only required on the SD for reconciliation purposes.
80	Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued.
87	Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued. Transactions which must be declared on SDs, but are not shown in boxes 8 or 9 of the VAT Return.
88	Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued. Transactions which are declared in boxes 8 or 9 of the VAT Return, but are only required on the SD for reconciliation purposes.
90	Other transactions which do not fit any of the descriptions.
97	Other transactions which do not fit any of the descriptions. Transactions which must be declared on SDs, but are not shown in boxes 8 or 9 of the VAT Return, Goods are sent on an operational lease that is intended to cover a period longer than 2 years.
98	Other transactions which do not fit any of the descriptions. Transactions which are declared in boxes 8 or 9 of the VAT Return, but are only required on the SD for reconciliation purposes.

For more information about the Nature of Transaction Code (NOTC) field, see Nature of Transaction Code.

Related Topics

• Nature of Transaction Code
• Intrastat Supplementary Declaration
• EU Cross-Border Reports in Tax Reporting Framework
• Country Tax Reports in Tax Reporting Framework
• Generating Localized Country Tax Reports
• Viewing a Generated Country Tax Report
• Making Adjustments on a Country Tax Report
• Exporting a Country Tax Report
• Electronic Tax Filing in Tax Reporting Framework
• Customizing Localized Tax Returns
• Setting Up Country Tax Reporting Preferences
• Installing Tax Reporting Framework
• Roles and Permissions in Tax Reporting Framework
• Tax Reporting Framework Error Codes
• Known Limitations of Tax Reporting Framework
• UK Submit VAT Return via CSV

General Notices