About the EC Supplementary Statistical Declaration Report

This topic describes the EC Supplementary Statistical Declaration Report.

How the Report is Calculated

This report extracts information from line items in the Invoice Register and the A/P Voucher Register. These things are considered:

PO vouchered receipts and CO credit memo returns are arrivals.
PO adjustments on returns and CO invoiced shipments are dispatches.

Excluding the Nature of the Transaction Code

It is assumed that this report does not include services. Therefore, for service items, you must specify 8 for the NOTC 2nd digit. When services are included, a normal price is reported (also applies to the VAT 100).

To include the transactions on this report, specify 7 for the NOTC code.

Note: The transactions in box 8/9 of the EC VAT Report or the EC Sales List Report are not shown.

To include the transaction in box 8/9 of the EC VAT Report and on the EC Sales List Report, specify 8 for the NOTC code.

Note: The transaction is not shown on this report.

All other NOTC code values are ignored.

When the NOTC code is 6, the SSD detects whether the transaction was a price adjustment invoice. Optional SSD fields are ignored.

Reporting Sending and Returning Goods

For SSD, you must report sending (dispatches) and returning (arrivals) of goods. The value is calculated as follows:

For returned goods, the value is the open market value plus the price of the repair.
For sending goods, the value is the open market value (exceptions exist for ships and aircraft).

Returned goods and free-of-charge replacements are not displayed on the EC VAT Report or the EC Sales List Report. They are displayed on the EC SDD Report (when returned and replaced).

Specify the country of origin using the EC SSDs form.

In cases when goods are invoiced more than one calendar month in advance of the one in which they are physically dispatched or received, the tax point for VAT is the invoice date, but the reference date for SSD is the date of the physical movement of the goods.

When the item is not invoiced in the current reporting period, but has already been shipped, it is displayed in the SSD with a second digit of 8 in the NOTC. In the next reporting period, it would be shown on the report with a second digit of 7 in the NOTC.

Print vs. Reprint

When you select Print, the Period field is enabled and the range fields are disabled. When you select Reprint, the Period field is disabled and the range fields are enabled.