Build Intrastat Declaration — Northern Ireland (INSTAT CSV/Online)

Skill: Assemble NI↔EU goods movements into an Intrastat declaration

Region: United Kingdom Category: Government — Statistics Does: Takes a business's movements of goods between Northern Ireland and the EU and assembles the Intrastat (Supplementary Declaration) for HMRC's uktradeinfo online service / CSV upload, listing commodity codes, values, quantities and partner Member States. Spec: HMRC Intrastat (Notice 60) — INSTAT-style supplementary declaration, CSV/online upload (Windsor Framework, NI goods only)

Reports the statistical value of intra-EU goods trade. Since Brexit, Intrastat survives in the UK only for NI–EU movements; GB imports/exports are out of scope. Field names below follow the Intrastat declaration layout, not a verbatim schema.

When this applies

• A business moves goods from NI to the EU (Dispatches/Arrivals) above the annual thresholds.
• 2025 thresholds: Arrivals £500,000; Dispatches £250,000 — declarations required once exceeded, continuing for the rest of the year.
• Monthly: due by the 21st of the month following the reference period.
• Out of scope: GB↔EU trade, services, and below-threshold traders.

Structure (movements → declaration)

Header: PSI VAT number (XI prefix), reference period (YYYY-MM),
        flow (Arrival / Dispatch)
Per line item:
  - Commodity Code (8-digit CN code)
  - Partner Member State (ISO 2-char country code)
  - Country of Origin (Arrivals)
  - Nature of Transaction (NoTC)
  - Net Mass (kg) and Supplementary Units (if required by CN code)
  - Invoice Value (GBP, whole pounds)
  - Delivery Terms (Incoterms) — if above the delivery-terms threshold

Data rules

• Identifiers — trader VAT number with XI prefix; branch ID where used.
• Commodity codes — 8-digit CN codes from the current Intrastat Classification Nomenclature; supplementary units mandatory where the code requires them.
• GBP rounding — invoice value to the nearest whole pound; net mass to whole kilograms (≥1kg, else 1).
• Reconciliation — totals should reconcile to VAT-return EC figures / ESL where applicable.
• Nil/Arrival vs Dispatch — separate declarations per flow; a nil declaration is required if registered but no movements occurred.

Worked example (outline)

PSI XI123456789, period 2026-05, flow = Dispatch
  Line 1: CN 84713000, partner IE, NoTC 11, net mass 120 kg, value £8,450
  Line 2: CN 39269097, partner DE, NoTC 11, net mass 60 kg, value £1,200
  Total invoice value £9,650

Submitted via the uktradeinfo online service / CSV upload by the 21st.

Validation checklist

• Movements are NI↔EU goods only (XI VAT number)
• Thresholds checked (Arrivals £500k / Dispatches £250k, 2025)
• Valid 8-digit CN commodity codes with supplementary units where required
• Partner Member State and Nature of Transaction codes valid
• Values to whole pounds; net mass in kg
• Separate Arrival / Dispatch declarations; nil return if none
• Submitted by the 21st following the reference month

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, thresholds and deadline against current authority (gov.uk/hmrc, uktradeinfo, Notice 60) guidance before use.