Intrastat is the system for collecting statistics on the trade in goods between European Union (EU) member states. The supply of services are excluded from Intrastat.

Despite the end of the transition period, the UK government still requires this information, for their own monitoring purposes. This is expected to be phased out over time.

In the meantime, as the University is VAT-registered and above the exemption threshold for Intrastat, we continue to be legally required to provide details to HMRC on Intrastat Arrivals (goods received from EU countries) on a monthly basis.

If you would like to be added to the Intrastat submission reminder mailing list, please contact the Tax Team.


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The Oracle Financials report, OU Intrastat Arrivals, is used monthly to report goods acquired from other EU member states (Intrastat Arrivals). The report can be run any time after the Accounts Payable module has closed for the previous month and the Oracle Financials web page is updated when this happens. 

The Intrastat Instructions web pages contain full information about how to run the report, check the output and report any changes to the Tax team or Payments as appropriate, or you can use the quick checklist below.

Quick checklist

Send the completed spreadsheets to by the monthly deadlines.


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Running the Intrastat Arrivals Report

The Oracle Intrastat Arrivals report, UO INTRASTAT Arrivals, can be found in your department’s AP responsibility on Oracle. 

If you need further assistance, please contact the Financials Helpdesk on (2)84800 or

What the report shows

The Oracle Intrastat Arrivals report will pick up all the goods for your department that need to be reported to HMRC for Intrastat Arrivals. These are all purchase transactions from suppliers with an EU 'ship from' site.

Completing the report

Important: Please do not merge or delete any lines since the report is used as an audit trail.

The Intrastat Arrivals report shows accounting details of each transaction line but it does not show the following statistical information that must be added to the Excel report as follows:

  • Commodity Code
  • Nature of Transaction
  • Net Mass
  • Supplementary Units

You may like to refer to the Visual Example of a Completed Intrastat Return (PDF) in conjunction with the following instructions.

Commodity Codes (column Z for the Excel report output)
Commodity codes are eight digit numbers used by the EU to classify goods. Suppliers often quote these on their invoices, so it is a good idea to check the relevant invoice. If the commodity code is not given, the Frequently Used Intrastat Codes (XLS) sheet lists the most commonly used codes in the University, or you can search the HMRC list of commodity codes.

If, after searching the HMRC site you remain unsure of how to classify your goods, please contact the Tax Team.

Nature of Transaction (column AB of the Excel report output)
Nature of Transaction Code (NoTC) is used to indicate the type of transaction that is being declared. For example, straight forward sales or acquisitions, goods sent for processing or free-of-charge goods.

The code will normally comprise one digit followed by a zero. The most common transaction code is 10 for purchases. See the full Nature of Transaction code table for loaned goods etc.

Net Mass or Supplementary Units (column AC or AD of the Excel report output)
You only need to complete one of these two data fields. Whether you are required to supply net mass or a supplementary unit depends on the commodity code. Where the ICN shows that a supplementary unit is required, the appropriate unit must be entered. For all other codes only the net mass in kilograms is required. This must be rounded up to the next whole kilogram.

Amending the report

Incorrect items Please only add data. Do not delete incorrect lines but shade them and add a note in column AE.


Missing items
The report will not show free-of-charge goods or goods on loan (because these are not captured on Oracle) however, their value still needs to be reported to HMRC. In this instance, please add extra lines beneath the report for any missing item purchased in the month and complete columns J, M and W as a minimum.

Alternatively, where there is a nil report, you may prefer to complete the Intrastat Arrivals Form (DOC) and email it to

Completed data

Please save the report in Excel format and name it 'Intrastat Arrivals_Dept_Month_Year'.

Completed spreadsheets should be sent to by the deadline given in the Finance Bulletin.

Help with Intrastat Arrivals

If you need any further assistance, please contact the Financials Helpdesk on (2)84800 or


The supply of services is excluded but HMRC require the following information for each good moved between the UK and another EU Member State by way of trade:

  • Commodity Code
  • Value
  • Delivery Terms
  • Nature of Transaction
  • Net mass or supplementary unit
  • County of dispatch (Intrastat arrivals)/country of recipient (Intrastat dispatches)

The full intrastat guide can be found on the UK Trade Info website but a summary is shown below.

Which goods are included?

  • Bought and sold
  • Transferred within the same legal entity
  • Sent for or returned after processing
  • Supplied as part of a contract for services
  • To be installed or used in construction
  • Supplied free of charge
  • On long term hire, loan or operational lease


Which goods are excluded?

Goods excluded mainly concern:

  • Movements not by way of trade (for example personal goods such as travel luggage)
  • Goods in transit including goods which are in transit through the UK. This applies even when there are stops or temporary storage, provided that these are for transport reasons
  • Certain purely temporary movements where the goods are to be returned to the original EU country within two years and there is to be no change of ownership
  • Means of payment which are legal tender and securities, including means which are payments for services such as postage
  • Goods used as carriers of customised information, including software
  • Software downloaded from the internet
  • Commercial samples and advertising material provided free of charge
  • Goods sent for or returned after repair
  • Means of transport travelling in the course of their work
  • Newspapers and periodicals supplied under direct subscription


EU tax codes and what they mean

Code  Correct Use   %  of VAT cost charged to department   Notes

Purchase from another EU country of certain items of equipment, or certain substances, chemicals, or drugs to be used directly in synthesis or testing, if they are used in medical/veterinary training/research. 
No VAT charge.     

n/a     Not all purchases used in medical research/training qualify for VAT relief – it is important to check (see equipment and substances web pages).


EU7 Purchase of goods from another EU country to be used on an EU Framework 7 Programme research project only.     


See notes     No VAT is charged to the project, but Oracle will self account for 20% UK VAT which will be charged to the department’s 99250 account by journal later.
EUF  Purchase of goods from another EU country. 
VAT fully recoverable as the item is used solely for taxable purposes     

No VAT charged by supplier

Oracle calculates a self-accounted UK VAT charge


EUR   Purchase of goods from another EU country. 
VAT partially recoverable as the item is used partly for taxable purposes     


88%     No VAT charged by supplier

Oracle calculates a self-accounted UK VAT charge

EUX Purchase of goods from another EU country. 
VAT is not recoverable as the item is used solely for non-taxable purposes (i.e. non-business or exempt purposes)     


100%     No VAT charged by supplier

Oracle calculates a self-accounted UK VAT charge


EZZ Purchase of goods from another EU country for goods which would normally be zero-rated in the UK e.g. books n/a       


Nature of Transaction

The Nature of Transaction code will normally comprise one digit followed by a zero and the most common transaction codes are shown below:




a) All transactions involving actual or intended change of ownership for a consideration 10
b) Goods that have been returned or replaced     20
c) Free of charge (FOC) transactions involving permanent change of ownership     30
d) Goods sent or received for processing.
*Note you must only use NoTC 40 when goods sent for processing will return to the UK, or be returned to the original dispatching Member State.    
e) Goods returned or received following processing.
*Note you must only use NoTC 50 when goods are being returned or received after being sent for processing using NoTC 40.


f) Credit note values, where the goods are not returned. The second digit, 6, acts as a negative value for Intrastat     16


Country of consignment

The country of consignment is always a two-digit alpha code and must be used from the following list of 26 EU Countries:


  • Austria (AT)
  • Belgium (BE)
  • Bulgaria (BG)
  • Cyprus (CY)
  • Czech Republic (CZ)
  • Denmark (DK)
  • Estonia (EE)
  • Finland (FI)
  • France (FR)
  • Germany (DE)
  • Greece (GR)
  • Hungary (HU)
  • Ireland (IE)
  • Italy (IT)
  • Latvia (LV)
  • Lithuania (LT)
  • Luxemburg (LU)
  • Malta (MT)
  • Netherlands (NL)
  • Poland (PL)
  • Portugal (PT)
  • Romania (RO)
  • Slovakia (SK)
  • Slovenia (SI)
  • Spain (ES)
  • Sweden (SE)

NB: Switzerland is not in the EU


Contact Details

For further information, please contact:


Contact Us

 : Finance Division
       University of Oxford
       23-38 Hythe Bridge Street
       Oxford OX1 2JD


  : 01865 (6) 16215


Tax Glossary