Instructions – what to report new application

On this page you will find information about common questions that may arise when completing the Intrastat form. The content is sorted in alphabetical order.

A complete guide is available here:

Handbook 2026 (pdf) new application

Advertising material

Advertising material should only be reported to Intrastat if the goods are a subject of a commercial transaction, i.e. when an invoice has been issued. If the goods are delivered free of charge with the sole intention to prepare for or support an intended subsequent trade transaction by demonstrating its characteristics, it should not be included.

Commodity code

The commodity code (also called CN-code) consists of the first eight digits shown in the customs tariff.

The statistical commodity codes may be given on the invoice by the supplier. If so, it may be written in different formats, such as custom code, tariff code, or taric code.

For further information and how to search for commodity codes, please see Commodity codes (CN).

Correction of information

• Have you accidentally reported arrivals as dispatches or vice versa, or submitted data for the wrong reference period? Please contact us by e-mail Intrastat@scb.se and we will assist you.
• Do you need to correct individual items in an already submitted declaration? Please fill in our correction form (xlsx) and email it to us. The correction form may be used for
  • incorrectly reported, incorrectly billed, or price adjusted goods
  • significant errors concerning commodity code, country code, nature of transaction, net weight, other supplementary unit, country of origin, and Partner-ID.
• Do you need to make corrections due to credit notes? See our handbook about credit notes, Credit notes (pdf).
• Is a large part, or the report as a whole incorrect? Please submit a new report and notify us by e-mail at Intrastat@scb.se. For more information about how to submit a new report, please refer to the section Supplementary form.
• Do you need to add singular items to an already submitted report? Please refer to the section Supplementary form.

Country of origin

• The variable Country of Origin is only a requirement for dispatches.
• The country of origin refers to the country where the product was produced or manufactured.
• If the product has been manufactured in two or more countries, the country of origin is the country where the last significant and economically justified processing took place.
• If you do not know the country of origin
  • use QV if the product originates from another EU member state
  • use QW if you know that the goods originate from a third country.
  • use the country of dispatch (SE) if the country of origin if completely unknown.

Credit notes

For more information about credit notes and returns, please see Credit notes (pdf). 

EC sales list

The EC sales list which is declared to the Swedish Tax Agency (Skatteverket) requires information about VAT-number, partner country and value. However, it does not specify the type of goods or the volumes involved. This information is included in the Intrastat survey.

Extension of deadline

If you are unable to submit your report before the final deadline, you can apply for an extended deadline. To request an extension, please send an email to intrastat@scb.se. In your e-mail, include

• your corporate registration number
• whether it concerns arrivals and/or dispatches
• to what date you wish to extend your deadline.

Freight

• If the cost of freight (and insurance) is included in the invoiced value according to the terms of delivery, it can be included in the report.
• If the cost is stated on its own, it should not be reported to Intrastat.

Invoiced value

The invoiced value may be given in one of two different ways:

• In Swedish krona (SEK)
• In another specified currency (the reporting tool will convert it to SEK)

Is there no invoiced value? Please report the goods to the amount which reflects the value which would have been invoiced given a normal sale/purchase (market price). Value-added tax and excise duty are not to be included. For more information about invoiced value, see Variables we collect (pdf).

Licences

• If licence fees are included in the package, these should be reported to Intrastat as part of said package (i.e. software installed in a product). The licence fee should be included in the value of the product.
• Recurring payments for licences (renewals) should not be reported.

Net mass

Specify the net weight of the item in kilograms. It is possible to report up to five decimal places. The weight should be given excluding packaging. If weight information is unavailable, provide a reasonable estimate.

Nil declaration

Even if you have not received or sent any commodities from/to another EU-member state during a reference period, you still need to submit a declaration to Intrastat.

The nil declaration is created as follows:

1. Log in as usual
2. Open the form for the period that should be reported as a nil declaration.
3. Select “No, there are no arrivals/dispatches of goods to report for the specified period (Nil declaration)” and submit the form.

If you wish to submit nil declarations for both arrivals and dispatches, you must submit the nil declaration for each login separately.

Other supplementary unit

• Is to be given only for certain commodity codes. For information about what commodity codes are concerned, see Commodity codes (CN).
• The unit is dependent on the commodity code.

Packaging

The cost for packaging is to be included in the invoiced value, however, the weight should not be included.

Partial invoicing

Partial invoicing refers to situations where payment for a product is, for various reasons, divided into several separate occasions. In such cases you must

• report the total value for the month in which the goods are delivered
• use a commodity code that describes the goods in their complete condition
• report the total price of the goods as the value.

Partial deliveries

Partial deliveries/staggered consignments of commodities refers to commodities which have been dismantled into partial components and delivered partially due to technical transport reasons or other reasons. For example, deliveries of machinery. Usually, invoicing also takes place on several occasions.

• Report the total value of the commodity once the final delivery has been received or sent.
• Use a commodity code which described the commodity in its complete state.
• Use the commodity’s total price as the value.

Partner-ID

• The Partner-ID is only a requirement for dispatches.
• Refers to the VAT identification number of the trading partner to whom the goods are sold to and/or who receives the goods (in another EU-member state).
• For more information and examples, please see Partner-ID (pdf).
• To check the validity of a VAT identification number, please see VIES. (European Commission)

Partner Country

• Arrivals – use the sending country’s country code.
• Dispatches – use the receiving country’s country code.

See the country codes for the EU member states below.

Some areas are part of the EU but are not included in its value-added tax (VAT) area. Commodities to and from these areas are not to be included in Intrastat reports. Examples of such areas are Åland, Ceuta, Melilla, the Canary Islands, Gibraltar, the Faroe Islands and Greenland.

Processing under contract

Deliveries of commodities with a view to or following processing under contract should be reported to Intrastat. Processing under contract includes (among others) transformation, construction, assembling, and enhancement or renovation, that aims to bring about a new or improved item. The processing company does not own the materials or items.

For more information about processing under contract and what transaction code to use, please see chapter 17 in the handbook.

Reference period

Commodities are to be reported for the period in which the delivery takes place, regardless of whether the invoice is dated earlier or later. As a result, the total amount reported for a period may differ between Intrastat and the VAT return (row 20 or 35).

Register an agent

• The reporting entity can either provide information itself or do so via an agent.
• Once an agent has been registered, SCB will send reminders to the agent, in case a report has not been submitted in due time.
• Please note that the reporting entity is still responsible for the accuracy of the information provided by the agent.
• To register an agent, please use the assigned form which can be found under ”Select questionnaire” once you have logged in. Please note that to register an agent for both arrivals and dispatches, the form needs to be submitted on both logins.
• If the reporting entity starts reporting on their own again, they need to inform us by email intrastat@scb.se.
• If the reporting entity wish to change their agent, they need to notify us via email intrastat@scb.se. Once the previous agent has been removed, a new agent can be registered using the assigned form on the web,

Repairs, restoration, and service

Commodities delivered for or received after repairs, restoration or service are not to be included. For more information, please see chapter 17 in our handbook.

Samples

Samples should only be reported to Intrastat if the goods are a subject of a commercial transaction, i.e. when an invoice has been issued. If the goods are delivered free of charge with the sole intention to prepare for or support an intended subsequent trade transaction by demonstrating its characteristics, it should not be included.

Supplementary form

Once a report has been submitted on the web it can no longer be edited. To submit a new or additional report for that same reference period, you must use the supplementary form that becomes available once the main form has been submitted.

With the supplementary form you can:

• Add entries that was not part of the original report. The two reports will be merged once they are submitted to our systems.
• Submit an entirely new report for a reference period to replace a previously submitted report. Please observe that you must notify us by email at Intrastat@scb.se so that we can remove the old report from our systems.

Please note that for the first supplementary submission you can choose between manual reporting and uploading a file. After that, any further supplementary submissions can only be made via file.

Transaction code

The variable is collected to describe the nature of transaction for each commodity item. For arrivals, only one digit is required, but for dispatches two digits are required. You can find more information about transaction codes here Nature of transaction (pdf).

Triangular trade

Triangular trade refers to commodity transactions where three enterprises in two or three EU member states are active in the transaction. For more information and examples, please see Triangular trade (pdf).

Variables

You need to report the following variables for arrivals and dispatches.

For more information about the variables we collect, please see Variables we collect (pdf).