Intra-community trade

The following declarations are related to intra-community trade. They are mandatory for all legislations within the European Union (EU). This page discusses functions used with French legislation.

EU Intrastat (DEB)

Declaration of Goods exchange within EU countries, called DEB in French legislation.

This monthly declaration provides the statistics of foreign exchange markets between member states of the EU (including the separation of the import and export flows of goods).

Setup

The setting of this declaration operates from the following sets of data:

  • The Transaction nature function (GESTEC).
  • The Statistical rule function (GESTSC).
  • The Movement rules and natures function (GESDRN), used to associate EU rules and EU transaction natures with each movement type.
  • The EU commodity codes function (GESINO), used to classify products by these codes, common to all EU member states.

EECEXTDELA - Extraction lead time for non-invoiced flows:

Used to specify the waiting time before the generation of declarations if the invoice has not been issued.

EECEXTFREE - Extract Intrastat non-valued line:

Defines whether to extract physical flows without values (fiscal and statistical values equal to zero).

EECVALOCPL - Valuation add invoice/credit:

Used to specify if additional invoices and credit memos directly linked to invoices must be integrated in the flow valuation during declaration.

FLWCORCRE - Intrastat correction physical flow:

Used to specify that an adjustment financial flow (shipment flow) must be created automatically upon extraction of a physical flow linked to a credit memo.

NIVEXP - Shipment declaration level:

Used to define the commitment level of the Intrastat file for shipment flows.

NIVINT - Introduction declaration level:

Used to define the commitment level of the Intrastat file for the introduction flows.

Process

The declaration process consists of:

  • The Generate Intrastat file function (FUNDEB) uses the physical introduction and shipment flows (deliveries, receipts, returns), and is completed using the information from the invoices (for to-invoice flows) to prevent potential adjustments.
  • Use the Manage Intrastat file function (GESDEB) to modify the lines calculated by the automatic extraction, in order to take into account specific cases for which the software does not have the required information.
  • Finally, the generated file must be transferred to fiscal administration. There are two import/export templates provided for this: FREECEXP (shipments) and FREECINT (receipts). "FR" stands for France, as this type of template is tailored for each country.

EU service sales declaration

Declaration of service exchange between EU countries.

Companies providing services to business partners from the EU, based in a different country and subject to VAT, must declare the related amounts by partner (VAT number as identification code) on a monthly basis.

The process consists of extracting appropriate data, and then, running the preparatory report to obtain the European services declaration.
A single extraction can be launched multiple times to enable modification or to include additional data in the declaration.

Setup

The setting of this declaration is based on the Service provisions field in the Accounts (GESGAC) and Document types (GESGTE) functions.