Intrastat Information Sheets

Group VAT Registrations and Intrastat

All members of a VAT group are jointly and severally liable for any tax due to
HM Revenue & Customs from the representative member of the group [VAT
Act 1994, Section 43 refers.]

The legal person responsible for submitting Intrastat data is the taxable
person' as defined in Title III of Council Directive 2006/112/EC [ Article 7 of
Council Regulation (EC) No. 638/2004 as amended by Council Regulation
(EC) No. 222/2009 refers].

A group registration is an arrangement that allows two or more corporate

bodies to account for tax as a single taxable person.

All companies in a group registration are part of this taxable person.

Therefore, the value of the total intra-EU trade of the group (the trade of each
of the corporate bodies, which make up the group) contributes towards the
Intrastat threshold calculation for arrivals and dispatches. Intrastat
declarations must be reported under the group VAT identification number,
which can help identification in the case of enquiries.

If a company uses separate VAT registrations for its branches, their Intrastat
liability will be assessed individually.

Once the total intra-EU trade of the group exceeds the Intrastat threshold, any
further trade, from the beginning of the month in which the threshold was
exceeded, must be reported on an Intrastat Supplementary Declaration (SD).
It is recommended that intra-EU trade is monitored at a single point within the
group to ensure that this rule is adhered to. Companies within a group, which
submit VAT data autonomously, may also submit Intrastat SDs individually.

If you have any questions about this Information Sheet, please email them,
entering Information Sheet, Group registration in the subject field.

Last Amended: March 2012 1

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