| # EU Intrastat reporting In ERP LN, you can generate the EU Intrastat declaration and supply it to the Intrastat authorities by means of an external Intrastat provider program or directly in the format of an Instat/XML file. You can add or correct import/export-statistics data manually before you generate the output file. Refer to Intrastat provider programs for details. Collecting the Intrastat declaration data For the Intrastat declaration, the tax authorities provide you with a list of: The goods on which you must report. The commodity codes of the goods. For some commodity codes, the supplementary unit you must use for the reported quantities. Common requirements exist for all EU countries as well as country-specific requirements. Most of the data can be retrieved from ERP LN and you must configure some extra data by defining extra Intrastat info sets. The data that exists in ERP LN is collected from the various ERP LN packages through Warehouse Management. ERP LN collects the data from all orders that result in the shipment or receipt of items to which you have linked a commodity code, to EU member countries that are different from the country of your company's address. If prices are changed after the registration of receipts or deliveries, the logged Interastat data is corrected directly by Order Management, Service, or Financials. If the price of an order line changes after the receipt or issue of the goods, or invoice differences occur in the Accounts Payable module, the logged Intrastat data is updated. If a price change appliest to multiple Intrastat lines, the difference amount is split over the lines. For example, if a sales order line results in multiple deliveries, multiple Intrastat lines are generated. Difference amounts caused by matching of an invoice to a purchase order line can also apply to multiple Intrastat lines. In this case, the difference amount is split over the Intrastat lines proportionally to the line amounts. Note that already processed Intrastat lines and lines with an internal price are not updated. If prices are changed or invoice differences occur, the following sessions update the logged Intrastat data: Change Price and Discounts after Receipt (tdpur4122m000) Change Prices and Discounts after Delivery (tdsls4122m000) Purchase Invoices (tfacp1110s000), during invoice matching Match/Approve Purchase Invoices (tfacp2507m000) Service Order Actual Material Costs (tssoc2121m000) Part Lines (tsmsc1110m000) The value of the goods is logged in the transaction currencies. When you export the Intrastat data, ERP LN converts the amounts to the local currency using the exchange rates of the invoice date or order date. ERP LN applies the transaction exchange-rate or the external exchange-rate as described in To use the external exchange rate type. Unless the country is in a currency transition state, the local currency is the euro. If ERP LN cannot find the exchange rates, ERP LN exports the amounts in the transaction currency and places the transaction currency in the Currency field. In most countries, transactions of which the quantity and/or the value is zero must not be reported. In the Intrastat Parameters (tccom7100s000) session, you can select the required logging method for transactions concerning cost items and service items. For example, you can specify whether the transactions must always be logged, or only if a commodity code is present. In some countries, the Intrastat declaration must include the province or area from which the goods were exported. To provide this information, ERP LN includes the State/Province field of the ship-from address in the Intrastat data. Extra Intrastat information sets Intrastat data that cannot be retrieved from ERP LN can be supplied by defining extra Intrastat information sets. For example, you must define the Nature of Transaction A attribute as an extra Intrastat info field. This field usually has the value 1 to indicate “All transactions involving actual change”. You can define up to 15 extra info set fields. You can define a default extra Intrastat information set for each ship-to business partner and ship-from business partner. When you create a sales order line, a purchase order line, or a project, you can use the default value or you can select a separate extra Intrastat information set for the order line. To set up extra Intrastat information sets, you must use the Extra Intrastat Info Definition (tccom7104m000) session to define the number of fields and the field length, and then use the Extra Intrastat Info (tccom7505m000) session to define the values of the fields. As the required number of fields and the length of each field can differ in each country, you can define the extra Intrastat information sets per country. For each field, you can specify the default value. Correcting Intrastat transaction data and calculations In the Intrastat Transactions (tccom7171m000) session, you can view the recorded data. You can supply missing data and make any necessary corrections, for example, to the quantity, the goods flow, and the nature of the transaction. As you can set up only one default terms of delivery or Incoterm code for a business partner and for an order type, it is possible that you need to correct the Incoterm code of some transactions. The Intrastat data must reflect the actual transaction data as they are recorded in Warehouse Management and Financials. Therefore, you cannot change the data related to the quantity or the invoice value. For corrections to this data, you must duplicate the record to be corrected and create a new Manual Correction transaction. In addition, manually entered transactions that do not originate from ERP LN are made visible in the Intrastat declaration by the Manual Transaction order origin. Note Negative values are not allowed for the Intrastat declaration. For example, to correct an Intrastat (-) Issue transaction with a quantity of 500 because the actual quantity was 450, you must manually create a (+) Receipt transaction of 50. Correcting the invoice values In some countries, the invoice value must be corrected, for example, to exclude the freight costs. It is also possible that goods that are Free Of Charge have an invoice value of 0, but a statistical value of 1000 EUR. As the value of 1000 EUR cannot be based on the ERP LN data, you must enter this value in IDEP. Some IDEP versions provide 'Statistical Rules' to recalculate invoice values automatically. Calculating the quantity in the supplementary unit In the Commodity Codes (tcmcs0128m000) session, for some types of items you must define supplementary unit. For example, the supplementary unit for recording tape is meters. If you import or export recording tape, you must report the weight and the number of meters. The supplementary unit for tiles is m2. If you import or export tiles, you must report the weight and the number of square meters. The Quantity per Reporting Unit field in the Commodity Codes (tcmcs0128m000) session indicates the multiples of the supplementary unit in which you must report the shipped quantities. For example, if the supplementary unit is liters and the quantity per unit is 10, each time you ship 10 liters of the item the quantity for the Intrastat declaration increases by one. For details, refer to The supplementary unit. The Intrastat data and the sales listing data In some countries, auditors use the sales listing to check the Intrastat declaration data. However, in a number of aspects the Intrastat declaration data must be more detailed than the sales listing data. For example, the sales listing reports the goods values as a total per sold-to business partner, and the Intrastat declaration data include the goods values, the quantities, the commodity codes, and the transaction details. Mapping the data Some ERP LN field values must be translated to the corresponding values required for the Intrastat declaration. For example, in some countries the various 3-character Incoterm codes are compressed by type and represented by a single character code. For these types of translations, in the Intrastat Mapping Scheme (tccom7120m000) session, you can define the Intrastat mapping scheme to translate specific ERP LN field values to the required values for the Intrastat declaration. Preparing the export data In the Process Intrastat Transactions (tccom7271m000) session, you can select the range of data to be exported by a number of criteria. The following rules apply: If you select a range of offices (departments), the departments must all belong to enterprise units that are linked to the same financial company. This is to avoid that the Intrastat data of different financial companies is mixed. In many countries, separate Intrastat declarations are required for the import flow and the export flow. To export the data for one flow, in the Flow field, select either (+) Receipt or (-) Issue. ERP LN logs the Intrastat amounts in the transaction currencies. When you export the data from ERP LN to the external Intrastat application, the amounts are converted to the local currency using the currency rates that are valid at the transaction time and date. If no currency rate can be found, the export file contains the transaction currency and the amount in the transaction currency. For information purposes, the invoice value is also displayed in the local currency. When you export the Intrastat data, the amounts are converted to the company's local currency. If you must make the Intrastat declaration in euros and the company's local currency is other than euro, you can convert the amounts to euros in the IDEP application. The export file To transfer the Intrastat data to the Intrastat provider program, you can export the data from ERP LN to a file which you can import into the Intrastat application, or into Excel to create an Excel sheet if required. For a better performance, the Intrastat export file is first saved on the server and you can transfer it to the client. You can create the following types of files: ASCII Comma Separated Values (CSV) file. ASCII Positional file as requird for IRIS. An Instat/XML file. Refer to The Intrastat data for details. A positional file must not be compressed. The separator of a positional file can be comma or space. If you create a CSV file for IDEP, use the .csv extension to indicate the file type. If you want to process the file with Microsoft Excel, you can import the file as an Excel (.xls) file. Use the delimiter character for the column separation. You can generate a file header which in Excel results in a header row with column names. The EU Intrastat declarations in a multifinancial company structure The EU Intrastat declaration requirements and the external application that can be used to generate the EU Intrastat declaration differ for the various European countries. Therefore, you must set up the EU Intrastat declaration data per country. All the enterprise units of the departments that submit their Intrastat declaration in one tax return must belong to the same financial company because the financial company has the tax number and the country. In a multifinancial company structure, if you set up the EU Intrastat declaration data you can enter the financial company to which the data applies. If you do not specify a company number, the data applies to all the financial companies for which you do not define company-specific data. Related topics To set up the EU Intrastat declaration To export the Intrastat data The Intrastat data To use the external exchange rate type |