Trade Statistics Scenarios within the European Union

This document describes ten scenarios of trade between different EU member states resulting in Intrastat and EU sales transactions.

The principal difference between Intrastat and EU sales reporting is that Intrastat is based on the physical movement of goods from one EU member state to another, whereas EU sales is based on the invoicing for sales between EU member states. Depending on the parties and EU member states involved, different transactions are automatically created in M3, as illustrated by the scenarios below.

This document provides an understanding of which Intrastat and EU sales transactions are created in each scenario and why.

You can use the information during troubleshooting and when you analyze trade statistics transactions in 'Trade Statistics. Open' (TXS300).

Prerequisites

Understand the basic principles behind the reporting of Intrastat and EU sales, as described in the topics Introduction to Reporting of Trade Statistics in the European Union and Reporting Trade Statistics.

Overview

Settings Affecting the Results

The configuration of 'Settings – Trade Statistics' (CRS726) determines which transactions are created in each scenario, apart from the parties involved.

Settings for Retrieval of Prices

These fields in (CRS726/G) determine:

If prices for Intrastat transactions are based on the goods, the price equals the value of the goods. If prices for Intrastat transactions are based on the invoice, the price equals the invoiced value, which may differ from the inventory value of the goods. However, the price for EU sales transactions is always retrieved from the external or internal invoice.

Note: Alternative 0 = 'Goods movements' must be selected in the 'Intrastat level' field in (CRS726/E) for the sales division to get the results described in this document.

Field '10 MUC divisions in the same country'

Situation: The country of the sales division is the same as the country of the delivering division. Alternatives:

Field '20 MUC Sales division = Customer'

Situation: The country of the sales division is the same as the country of the customer. Alternatives:

Field '30 MUC Divisions and Customer in 3 Countries'

Situation: The countries of the sales division, the delivering warehouse and the customer all are different EU member states.

(This is not necessarily the same as triangular trade. For example, if a French division has a delivering warehouse in German and sells to a customer in the United Kingdom, only one division and one customer are actually involved. The same is the case if the French division has a fiscal representative in Germany and purchases goods from an external German supplier for direct delivery to a customer in the United Kingdom.)

Alternatives:

'40 MUC Warehouse = Customer'

Situation: The country of the delivering warehouse is the same as the country of the customer. Alternatives:

Impact of Facility of Delivering Warehouse

Different trade statistics transactions are created depending on whether the delivering warehouse belongs to the same facility as the seller. There are three categories of scenarios:

Scenarios where Warehouse is in Different Facility but Same Division

Impact of Fiscal Representative and Internal Invoicing of Distribution Orders

If there is a fiscal representative for either the receiving country or the delivering country in (TXS030) when goods are distributed between warehouses, M3 creates a record in the CMUFTR table, which stores transactions to be invoiced internally. A record is created in this table even if the delivery is made between two warehouses within the same division and regardless of whether the warehouses belong to the same facility or different facilities. When the sales division creates internal invoices in 'Internal Invoice. Create' (MFS100), these internal invoice transactions automatically generate the EU sales transactions required for trade statistics reporting. Also, when the distributed goods are received, Intrastat transactions are created by function MMS952.

Scenarios where Warehouse is in the Same Facility

These scenarios describe which trade statistics transactions are created when the warehouse is in the same facility as the seller.

  1. Warehouse in Different Country than Sales division

    Note:  Avoid this scenario. A warehouse in another country than the division should always belong to another facility.

    Situation

    A customer in France places an order at a French division. The goods are delivered from the sales division's warehouse in the United Kingdom to the customer's delivery address in Sweden. The customer invoice is sent from the sales division to Sweden. No internal invoice is created, since the delivering warehouse belongs to the same facility as the seller.

    Since three EU countries are involved, the '30 MUC divisions and customer in 3 countries' field in (CRS726/G) determines from where prices for Intrastat transactions and EU sales transactions are retrieved.

    Graphical Model

    Results

    One EU sales transaction is created in the sales division based on the invoice total.

    Intrastat transactions are created per order line:

    • If Intrastat transactions are based on the movement of goods, a dispatch transaction is created for the delivering warehouse for the delivery to the customer's delivery address.
    • If Intrastat transactions are based on the external invoice, a dispatch transaction is created in the sales division for the customer invoice issued by the sales division to the customer's delivery address.
    • If Intrastat transactions are based on both external and internal invoices: A dispatch transaction is created in the sales division based on the customer invoice from the sales division to the customer's delivery address. A dispatch transaction is created for the delivering warehouse based on the internal invoice sent to the sales division and a corresponding arrival transaction is created in the sales division.
  2. Warehouse in Same Country as Sales division

    Situation

    A customer in France places an order at a French division. The goods are delivered from the sales division's warehouse in France to the customer's delivery address in the United Kingdom. The customer invoice is sent from the sales division to the customer's delivery address in United Kingdom.

    Since the country of the delivering warehouse is the same as the sales division's and the delivering warehouse belongs to the same facility as the seller, the settings in (CRS726/G) are not applied.

    Graphical Model

    Results

    An EU sales transaction is created in the sales division based on the customer invoice from the sales division to the customer's delivery address.

    An Intrastat dispatch transaction is created for the delivering warehouse for the delivery to the customer's delivery address.

  3. Fiscal Representative without Warehouse

    Situation

    A customer in France places an order at a French division. The goods are delivered from the sales division's warehouse in France to the customer's delivery address in the United Kingdom. The sales division does not have a warehouse in the United Kingdom but it does have a fiscal representative there, from which the customer invoice is sent. An internal invoice is created for the trade between the delivering warehouse and the fiscal representative; this internal invoice is then used as a basis for creating Intrastat and EU sales transactions.

    Since the country of the delivering warehouse is the same as the sales division's and the delivering warehouse belongs to the same facility as the seller, the settings in (CRS726/G) are not applied.

    Graphical Model

    Results

    An EU sales transaction is created for the delivering warehouse based on the internal invoice from the delivering warehouse to the fiscal representative.

    An Intrastat dispatch transaction is created for the delivering warehouse for the trade between the delivering warehouse and the fiscal representative and a corresponding arrival transaction is created for the fiscal representative.

    Note: It is possible to configure the fiscal representation 'Fiscal Representative. Open' (TXS030) so that the fiscal representative would not be involved in this scenario. The results would then be the same as in the previous scenario.
  4. Fiscal Representative with Warehouse

    Situation

    A customer in France places an order at a French division. The goods are delivered from the sales division's warehouse in the United Kingdom to the customer's delivery address in the United Kingdom. The French division has a fiscal representative in the United Kingdom from which the customer invoice is sent. Since there is a fiscal representative, an internal invoice is created for the trade between the delivering warehouse and the fiscal representative.

    Since the country of the delivering warehouse is the same as the country of the customer, the '40 MUC warehouse = customer' field in (CRS726/G) determines from where prices for Intrastat transactions and EU sales transactions are retrieved.

    Graphical Model

    Results

    • If Intrastat transactions are based on the movement of goods, no transactions are created.
    • If Intrastat transactions are based on the external invoice, a dispatch transaction is created in the sales division for the trade between the sales division and the fiscal representative and a corresponding arrival transaction is created for the fiscal representative.
    • If Intrastat transactions are based on both external and internal invoices, no transactions are created since the sales division and the fiscal representative are in the same country.

Scenarios where Warehouse is in Different Facility but Same Division

The scenarios below describe which trade statistics transactions are created when the warehouse is in different facility but in the same division as the seller.

  1. Seller, Customer and Warehouse in Different Countries

    Situation

    A customer in France places an order at a French division. The goods are delivered from the sales division's warehouse in the United Kingdom to the customer's delivery address in Sweden. The sales division sends a customer invoice to the customer's delivery address in Sweden. The internal invoice is created for the trade between the delivering warehouse and the sales division in France.

    Since three EU countries are involved, the '30 MUC divisions and customer in 3 countries' field in (CRS726/G) determines from where prices for Intrastat transactions and EU sales transactions are retrieved.

    Graphical Model

    Results

    • An EU sales transaction is created in the sales division based on the customer invoice from the sales division to the customer's delivery address.
    • An EU sales transaction is created for the delivering warehouse based on the internal invoice from the delivering warehouse to the sales division.
    • If Intrastat transactions are based on the movement of goods, a dispatch transaction is created for the delivering warehouse for the delivery from the delivering warehouse to the customer's delivery address.
    • If Intrastat transactions are based on the external invoice, a dispatch transaction is created in the sales division based on the customer invoice issued by the sales division and the customer's delivery address. An arrival transaction is created for the delivering warehouse for the trade between the delivering warehouse and the sales division.
    • If Intrastat transactions are based on both external and internal invoices, a dispatch transaction is created in the sales division based on the customer invoice issued by the sales division to the customer's delivery address. An arrival transaction is created for the delivering warehouse based on the internal invoice for the trade between the delivering warehouse and the sales division. Also, a dispatch transaction is created for the delivering warehouse for the trade between the delivering warehouse and the sales division and a corresponding arrival transaction is created in the sales division.
  2. Fiscal Representation without Warehouse

    Situation

    A customer in France places an order at a French division for goods to be delivered to Sweden. The sales division has a fiscal representative but not a warehouse in Sweden. The goods are delivered from the sales division's warehouse in the United Kingdom to the customer's delivery address in Sweden. A customer invoice is sent from the Swedish fiscal representative to the customer's delivery address in Sweden. An internal invoice is created for the trade between the delivering warehouse and fiscal representative.

    Since three EU countries are involved, the '30 MUC divisions and customer in 3 countries' field in (CRS726/G) determines from where prices for Intrastat transactions and EU sales transactions are retrieved.

    Graphical Model

    Results

    • An EU sales transaction is created in the delivering warehouse based on the internal invoice for the trade between the delivering warehouse and the fiscal representative.
    • If Intrastat transactions are based on the movement of goods, a dispatch transaction is created for the delivering warehouse for the trade between the delivering warehouse and the fiscal representative and a corresponding arrival transaction is created for the fiscal representative.
    • If Intrastat transactions are based on the external invoice, a dispatch transaction is created in the sales division for the trade between the sales division and the fiscal representative, and a corresponding arrival transaction is created for the fiscal representative.
    • If Intrastat transactions are based on both external and internal invoices, a dispatch transaction is created for the delivering warehouse for the trade between the delivering warehouse and the fiscal representative, and a corresponding arrival transaction is created for the fiscal representative.
  3. Fiscal Representation with Warehouse

    Situation

    A customer in France places an order at a French division for goods to be delivered to Sweden. The sales division has both a fiscal representative and a warehouse in Sweden. The goods are delivered from the sales division's warehouse in Sweden to the customer's delivery address in Sweden. A customer invoice is sent from the Swedish fiscal representative to the customer's delivery address in Sweden. The internal invoice is created for the trade between the delivering warehouse and the fiscal representative.

    Since the country of the delivering warehouse is the same as the country of the customer, the '40 MUC warehouse = customer' field in (CRS726/G) determines from where prices for Intrastat transactions and EU sales transactions are retrieved.

    Graphical Model

    Results

    • No EU sales transaction is created for the trade between the delivering warehouse and the fiscal representative.
    • If Intrastat transactions are based on the movement of goods, no transactions are created.
    • If Intrastat transactions are based on the external invoice, a dispatch transaction is created in the sales division for the trade between the sales division and the fiscal representative, and a corresponding arrival transaction is created for the fiscal representative.
    • If Intrastat transactions are based on both external and internal invoices, no transactions are created for the trade between the sales division and the fiscal representative.

Scenarios where Warehouse is in another Division

The scenarios below describe which trade statistics transactions are created when the delivering warehouse belongs to a facility in another division than the seller.

  1. Seller, Customer and Warehouse in Different Countries

    Situation

    A customer in France places an order at a French division for goods to be delivered to Sweden. The goods are delivered from a warehouse in another division, located in the United Kingdom, to the customer's delivery address in Sweden. The customer invoice is sent from the sales division to Sweden. An internal invoice is created for the trade between the delivering warehouse and the sales division.

    The countries of the sales division, the delivering division and the customer all are different EU member states. Since three EU member states are involved, the '30 MUC divisions and customer in 3 countries' field in (CRS726/G) determines from where prices for Intrastat transactions and EU sales transactions are retrieved.

    Graphical Model

    Results

    • An EU sales transaction is created in the sales division based on the customer invoice from the sales division to the customer's delivery address.
    • An EU sales transaction is created for the delivering warehouse based on the internal invoice for the trade between the delivering warehouse and the sales division.
    • If Intrastat transactions are based on the movement of goods, a dispatch transaction is created for the delivering warehouse for the delivery from the delivering warehouse to the customer's delivery address.
    • If Intrastat transactions are based on the external invoice, a dispatch transaction is created in the sales division based on the customer invoice.
    • If Intrastat transactions are based on both external and internal invoices, a dispatch transaction is created in the sales division based on the customer invoice. A dispatch transaction is created for the delivering warehouse for the trade between the delivering warehouse and the sales division, and a corresponding arrival transaction is created in the sales division.
  2. Fiscal Representation without Warehouse

    Situation

    A customer in France places an order at a French division for goods to be delivered to Sweden. The sales division has a fiscal representative in Sweden but not a warehouse there. The goods are delivered from the sales division's warehouse in the United Kingdom to the customer's delivery address in Sweden. A customer invoice is sent from the Swedish fiscal representative to the customer's delivery address in Sweden. The internal invoice is created for the trade between the delivering warehouse and the fiscal representative.

    Since three EU countries are involved, the '30 MUC divisions and customer in 3 countries' field in (CRS726/G) determines from where prices for Intrastat transactions and EU sales transactions are retrieved.

    Graphical Model

    Results

    • An EU sales transaction is created for the delivering warehouse based on the internal invoice from the delivering warehouse to the fiscal representative.
    • If Intrastat transactions are based on the movement of goods, a dispatch transaction is created for the delivering warehouse for the trade between the delivering warehouse and the fiscal representative, and a corresponding arrival transaction is created for the fiscal representative.
    • If Intrastat transactions are based on the external invoice, a dispatch transaction is created in the sales division for the trade between the sales division and the fiscal representative, and a corresponding arrival transaction is created for the fiscal representative.
    • If Intrastat transactions are based on both external and internal invoices, a dispatch transaction is created for the delivering warehouse based on the internal invoice from the delivering warehouse to the fiscal representative, and a corresponding arrival transaction is created for the fiscal representative.
  3. Fiscal Representation with Warehouse

    Situation

    A customer in France places an order at a French division for goods to be delivered to Sweden. The sales division has a fiscal representative in Sweden. The warehouse in Sweden, which belongs to a different division, delivers the goods to the customer's delivery address in Sweden (direct delivery from supplier, that is, line type 2 on the customer order). A customer invoice is sent from the Swedish fiscal representative to the customer's delivery address in Sweden. The internal invoice is created for the trade between the delivering warehouse and fiscal representative.

    Since the country of the delivering warehouse is the same as the country of the customer, the '40 MUC warehouse = customer' field in (CRS726/G) determines from where prices for Intrastat transactions and EU sales transactions are retrieved.

    Graphical Model

    Results

    • No EU sales transaction is created.
    • If Intrastat transactions are based on the movement of goods, no transactions are created
    • If Intrastat transactions are based on the external invoice, a dispatch transaction is created in the sales division for the trade between the sales division and the fiscal representative, and a corresponding arrival transaction is created for the fiscal representative.
    • If Intrastat transactions are based on both external and internal invoices, the result is the same as if transactions are based on the external invoice only.
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