Generate Intrastat file

Screen management

Entry screen

 

 

Processing description

When you validate this screen the extraction is triggered. A log file detailing the extracted movements is generated and displayed; it is then possible to manually modify the information generated before the transfer to the customs administration, in order to take into account any specific cases that are not managed by the software.

In the database, the EECNUMDEB field, found in the journals, contains a null value as long as the journal has not been taken into account; it contains the declaration number when it has already been done from the document concerned.
The declaration is carried out for all movements not already declared and earlier than the declaration date, it is therefore necessary to plan, if the processing of the Intrastat declaration is to be started from a given date, to carry out a "blank" declaration in order that earlier movements that have not been taken into account are conveniently identified.

The processed documents are described below. This excludes specific cases, that will need to be managed manually. Because of the many specificities that may exist, the general rules used by the extraction can be amended using an entry point, or manual corrections can be applied if only few exceptions are involved (which is usually true).

Upon introduction, the following documents are processed:

• classical receipts
• subcontract receipts
• receipts for subcontracting
• Intersite receipts
• returns on delivery (customer sales returns)
• loan returns
• sub-contract material returns
• Customer returns of subcontract end products
• Supplier returns of subcontract end products
• Supplier material returns for subcontracting
• Direct sales credit memos with stock movements
• Sales credit memos on returns with additional lines

Upon dispatch (shipment), the following documents are processed:

• Standard deliveries
• inter-company deliveries
• Loan deliveries
• deliveries for subcontracting
• subcontract deliveries
• Intersite deliveries
• Export deliveries with a forwarding agent
• direct order delivery
• returns on receipt (supplier purchase returns)
• Sales invoices with additional lines

The following conditions must be met so that the information linked to the flows can be extracted:

• The documents must be validated.
  
• The date of the documents (receipt date for receipts, invoice date for invoices, etc.) must be prior to the declaration date.
   
• The country of the specific BP is not the same as the country of the company that issues the declaration. They both belong to the EU.
   
  Or
• The country of the relevant BP is not an EU country and the country of the forwarding agent is within the EU and different from the country of the company that issues the Intrastat.
   
• At least one rule code or nature (type) code is entered in the flow.
   
• When the rule is not 29 (Other shipments), the BP must have an EU identification number assigned (if not, the document is not extracted).
   
• The lines which are not valued are extracted only if the value of the EECEXTFREE - Extract Intrastat non valued line parameter is set to Yes.

Management of flows coming from deliveries:

• Note on the extraction date: the date used is the delivery date.
  However, if the delivery is made in month N+1, whereas the invoicing is calculated based on the shipment date in month N, the date used for the extraction of the delivery flow for month N is the invoice date.
• Direct back-to-back order delivery: the flow must concern 3 different EU countries. The transaction rule and type come from the setup defined for this flow in the Movement rules and natures table.
• Free product delivery: the product must be of Free type. The way in which the extraction is performed varies according to the legislation of the country (especially in the case of the British legislation).  The transaction rule and type come from the setup defined for this flow in the Movement rules and natures table.
  
• Management of delivery returns (customer sales returns)
  When modifying the quantity of a return extracted in month N:
  - If the extraction has not been sent to the Customs Departments yet: it is necessary to relaunch the extraction processing for month N.
  - If the extraction has already been sent to the Customs Departments, it is necessary to:
     * either not modify the return and create a new one so that it can be extracted in month N+1,
     * or modify the return that has already been declared (in this case a message specifies that the return has already been extracted and displays the reference of the corresponding Intrastat declaration) and then manually create a line in the N+1 Intrastat declaration using function Manage Intrastat file. Since the return is already identified as declared, it will not be extracted a second time.
  

Management of flows coming from invoices:

• Loan invoices: only invoices originating from a loan delivery are extracted.
   
• Sales invoices/credit memos:
   
  - A direct origin invoice line is extracted in order to load physical flows (if line indicator Physical flow is set to Yes) or adjustment flows (if this indicator is set to No.
   
  - An invoice originating from the order is extracted only if the two indicators Stock movement and Physical flow are set to Yes.
   
  - An invoice line originating from the delivery is extracted only if:
  
  a/ it is an additional line. The rule and nature depend on indicator Physical flows: if it is set to Yes, the extraction will load physical flows, if it set to No, the extraction will load adjustment flows.
   
  b/ it originates from a loan delivery that has not been the subject of an Intrastat declaration yet.
   
  Direct credit memo lines or additional lines of credit memos on sales returns, for which indicator Physical flows is set to Yes, generate a physical flow line. They also generate an adjustment flow line if parameter FLWCORCRE - Intrastat corr flow phy cred is set to Yes (if the rule and/or nature are entered).
   
  Additional purchase invoices and credit memos on purchase invoices are taken into account only if parameter EECVALOCPL - Valuation add invoice/credit is set to Yes.
  

Two common trunk parameters, NIVINT - introduction commitment level and NIVEXP - shipment commitment level, are used to define the commitment levels, respectively for the declaration, the introduction and the shipments.

According to the texts, the determination of the currency exchange rates (for currencies that are out of the Euro, that is to say the Swedish Krona, British pound sterling at the time of producing this document) is subject to numerous interpretations (it is possible to use a fixed exchange rate defined monthly or the rate on a date ). The EECTYPCUR setup is used to facilitate the use of a manually defined exchange rate (common trunk). This type of exchange is used for the Intrastat conversion, each document being converted for the date of the document. It is possible to obtain all the required setup types by defining a single exchange rate (at the start of the month) or several exchange rates (up to one by day and exchange rate type) as required. Remember that the exchange rate types can be defined by means of local menu number 202.

The information necessary for Intrastat is extracted from the documents identified above.
The information linked to the flow itself is stored in the document header. The default values are defined based on tables that must be defined beforehand. The detail is given below:

Information	Default value	Table used for the control
Storage site	Journal site
Storage site country	Journal site country
Customs reference	Picked up from the corresponding field in the product record.	EU commodity code table
Country code	Determined by using the EU country code found in the country associated with the delivery address of the line.
EU rule	This rule is based on the setup of the Movement rules and natures table.	Miscellaneous table no. 15 for Intrastat rules
Transaction Nature	The transaction nature (type) is based on the setup of the Movement rules and natures table.	Miscellaneous table no. 6 for Intrastat transaction natures
EEC transport method	Defined from the information given in table Delivery modes	Local menu 237
EEC transport location	Defined from the information given in the ship-to customer record or supplier record. This information is provided by default at the time of creation of the record from the Delivery methods table.	Local menu 236
INCOTERM	Defined from the information given in the ship-to customer record or supplier record. This information is provided by default at the time of creation of the record from the Delivery methods table.	Miscellaneous table no. 5 for Incoterms
Department	Assigned by taking the first two characters of the postcode linked to the default address for the shipment or the receipt site of the line.
Federal state	This is specific to Germany.	Activity code KDE
Quantity in EU unit	The EEC unit defined in the product record -if it exists- is used; the quantity is then converted into this unit.
Net mass	Produced by looking for a weight unit named KG that has a conversion rule available with the product unit. The conversion is then carried out. If this is not possible, the weight is left blank.
Financial value	This value is calculated based on the line tax-excluding net value, to which the invoicing elements are added so they can be included in the calculation of the fiscal value. These elements are distributed according to the setup of their distribution on the lines. The elements that are not distributed on the lines are distributed pro rata to the amounts of the line with respect to the document total (if the document is not equal to 0).  See comments below.
Statistical value	Calculated by applying, to the fiscal value (except invoicing elements), the EU increase coefficient defined in the ship-to customer record or supplier record and then adding the invoicing elements (distributed or not pro rata to the line amount).   See comments below.

The following information: INCOTERM, INCOTERM town, EEC ID, EEC transport location, EEC transport method, Transaction nature and EEC rule are defined in the sales and purchase documents' headers and can be modified document per document via the Options / Customs information window.

 Notes :

- If the line amount is equal to 0 and indicator Stock value is set to Yes in the setup of flows (function Movement rules and natures), Intrastat rules, or Intrastat transaction natures, the cost price of the line is taken into account with the addition of the amount of invoicing elements.
 
- If an original document (Receipt, Return or Delivery) is invoiced and the invoice amount is different from the original document amount, the fiscal and statistical values are calculated based on the invoice amount (based on the credit memo amount for returns).
 
- If the invoice line amount is equal to 0, the invoiced quantity is valued with the cost price of the original document.

Batch task

This function can be run in batch mode. The standard task FUNDEB is provided for that purpose.

Error messages

In addition to the generic error messages, the following messages can appear during the entry :

An Intrastat matching these parameters has already been performed

You have attempted to relaunch an Intrastat that has already been performed for the same flow, same company and the same date.

Tables used

Refer to documentation Implementation