Intrastat is a declaration, which is usually done monthly, that produces statistics on the trade in goods between member states of the European Union (where arrival and dispatch flows are separated).
The application allows you to prepare the information to be declared.
The process is as follows:

  • Extraction of the software database lines. This operation is used to generate the lines to be communicated to the Customs administration. This extraction is based on the documents from the Distribution module that contain automated and editable dedicated fields.
  • Update (deletion/modification) of the lines calculated by the automatic extraction process before transfer to the Customs administration to take into account any specific cases not managed by the software. You can apply these modifications from the Manage Intrastat file function. The modifications will only apply to the extracted lines. The source flows are not updated.
  • Transfer to the Customs administration. This transfer can be performed:
    • Manually, from the Customs site
    • Using import/export templates These templates are specific to each country and have different codes: FREECEXP (shipments) and FREECINT (introductions) for France.
    • Uploading XML files generated by the EDI process onto the Customs site: EDIDEB - Generation of EDI Intrastat files.

The extraction function is used to complete the first step of the process: it is used to extract the data of the customer and supplier flows.

Prerequisite

SEEREFERTTO Refer to documentation Implementation

Screen management

Entry screen

Enter the value of the Regeneration field.

  • 'Yes' - The lines related to a past extraction are regenerated. You only need to enter the specific generation number.
  • 'No' - Enter the following elements:
    • The company for which the Intrastat is submitted
    • The Intrastat date (a warning message is displayed if the date is not the last day of a month or if a date later than the current date is entered)
You set of options is also available for you to:
  • Erase all the previous records in the Intrastat table for the given company and flow type.
  • Display the entries that could not be extracted because they are set to zero.
  • Display the documents that were not extracted because their rule and type are missing.
  • Display the entries that could not be extracted because the product is not subject to Intrastat.
  • Display the entries that could not be extracted because their country has left the EU.

Selection criteria

Regeneration (field REG)

Use this indicator to specify if the lines that have been processed must be regenerated in the Intrastat table.

  • 'Yes': You need to enter the generation number (chronological number assigned during the initial generation). No other field is required.
    SEEWARNING In this case, the lines generated for the same period and same movement type will be deleted, even if they have been manually modified.
  • 'No': You need to enter at least the following fields.
Processing no. (field EECNUMDEB)

This number is assigned automatically during the launching of a new generation of the DEB table.
The user should provide it (by entering it or via right click) when the Regeneration indicator is set Yes.
Company (field CPY)

Enter the company for the report.
End date (field DEBDAT)

Date at which the entries are not taken into account anymore.
This is usually the end of the month.
The default date is the end of the month before the month of the current date.
Automatic flows (field FLO)

This field can not be entered by the user: this must be the introduction and shipment flows.

Block number 2

Purge table for this company and number (field RAZDEB)

If the box is checked, a purging of records in the Intrastat table, for the selected company and flow, will be processed before the execution of the Intrastat declaration process.
This purge is not mandatory (the lines are identified by a generation number and chronological number so it remains possible during the transfer to the customs administration to add a criterion to the extraction number), but it is logical not to save indefinitely the lines arising from a previous generation once they have been sent to the customs administration.
Display unextracted document if zero value (field PRNULVAL)

This box, when checked, is used to display documents which value is null and that have not been extracted.

Display document if rule and nature not entered (field PRNULREGNA)

This box, when checked, is used to display documents which nature and rule are not entered and have not been extracted.

Display document if prod. not subject to Intrastat (field PRITMNOTDE)
Display document if country left the EU (field CRYWDNEU)

Select this check box to display, in the generated detailed log file, the entries whose flows have not been extracted because of the EU country withdrawal date.

Processing description

Click OK to start the extraction. A log file detailing the extracted movements is displayed.

In the database, the EECNUMDEB field displayed on entries is populated with:

  • A zero value as long as the entry has not been considered;
  • The declaration number when the declaration has already been done from this document.

The declaration relates to all undeclared movements that are prior to the declaration date. If you start processing the Intrastat declaration from a given date, make sure to first perform a 'blank' declaration so that the movements prior to this date, which must not be included, are correctly identified.

Managing the withdrawal of an EU member state:

The declaration takes into account the withdrawal date from the European Union of this state, entered at the Country function level: an intrastat flow between this state and the other member states is only extracted if the flow date is less than the release date.
You can still display the list of entries whose flows have not been extracted because of the entered withdrawal date. To display this list is the log file generated when the processing is complete, select the option Display document if country left the EU.
The valuation information from the invoices linked to documents included in the flows is considered, even if the invoice date is later than the document extraction date.

The processed documents are described below. The other documents will have to be processed 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 arrival (receipt), the following documents are processed:

  • Standard receipts
  • Subcontracted receipts (receipts from a subcontracting supplier of a product manufactured for your own company)
  • Receipts for subcontracting (stock receipts from a customer that should lead to a subcontract operation for this customer; referred to as an 'intercompany' context in the application)
  • Intersite receipts
  • Returns on delivery (customer sales returns)
  • Returns on non-billable deliveries
  • Loan returns
  • Subcontract 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
  • Intercompany deliveries
  • Delivered but not invoiced elements
  • Loan deliveries
  • Deliveries for subcontracting (sending materials to the subcontractor for them to start the processing operation)
  • Subcontracted deliveries (deliveries at the customer's of the goods that were manufactured in your company acting as the subcontractor; referred to as an 'intercompany' context in the application)
  • Intersite deliveries
  • Export deliveries with a forwarding agent
  • Direct back-to-back deliveries
  • 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 relevant BP is not the same as the country of the company that issues the Intrastat. 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.
  • If 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 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 takes place in month N+1, while the invoicing is calculated based on the shipment date in month N, the date used to extract the delivery flow for month N is the invoice date.
  • Direct back-to-back order delivery: the flow must be relevant to 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 the '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, relaunch the extraction processing for month N.
    - If the extraction has already been sent to the Customs Departments, you can:
    * 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) and then manually create a line in the N+1 Intrastat using function Manage Intrastat file. Since the return is already identified as declared, it will not be extracted again.
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, either the physical flows line indicator is set to 'Yes', or the adjustment flows if the value of 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 the Physical flows indicator: 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 subject to Intrastat yet.
    Direct credit memo lines or additional lines of credit memos on sales returns, for which the Physical flows indicator is set to 'Yes', generate a physical flow line. They also generate an adjustment flow line if the value of the FLWCORCRE - Intrastat corr flow phy cred parameter 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/creditparameter is set to 'Yes'.

Declaration level

The declaration levels on import and on shipment are defined by the following Common Data parameters: NIVINT - Import declaration level and NIVEXP - Shipment declaration level.

Currency rate

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 ). Use the EECTYPCUR - EU currency rate type parameter to take into account manually defined exchange rates easily. This type of exchange is used for the DEB conversion, each document being converted for the date of the document. You can get 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).

Reminder: Exchange rate types can be defined from the local menu number 202.


Source of extracted information

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 using 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

Recovered 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
Specific to Germany

Region
Specific to Belgium

Entered using the Region/State code specified in the Product-site record, otherwise the Product record.

Miscellaneous table 80 for Regions/Sates.
DBER activity code

Quantity in EU unit

The EU 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).
SEEINFO See comments below.

Statistical value

This value is 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 in proportion to the line amount).
SEEINFO See comments below.

The following information: INCOTERM, INCOTERM town, EU Identification, EU transport location, EU transport method, EU transaction nature and EU rule, is defined in the header of the sales and purchase documents and can be modified document by document using the Options / Customs information window.

Notes:

  • If the line amount is equal to zero and the Stock value flag is set to Yes in the setup of flows (Movement rules and natures function), 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

SEEREFERTTO Refer to documentation Implementation