EU Intrastat reporting

In LN, you can generate the EU Intrastat declaration and supply it to the Intrastat authorities by means of an external Intrastat provider program or directly in the format of an Instat/XML file.

You can add or correct import/export-statistics data manually before you generate the output file. For more information, refer to Intrastat provider programs.

Collecting the Intrastat declaration data

For the Intrastat declaration, the tax authorities provide you with a list of:

• The goods on which you must report.
• The harmonized system codes of the goods.
• For some harmonized system codes, the supplementary unit you must use for the reported quantities.

Common requirements exist for all EU countries as well as country-specific requirements. Most of the data can be retrieved from LN and you must configure some extra data by defining extra Intrastat info sets.

The data that exists in LN is collected from the various LN packages through Lagerwirtschaft.

LN collects the data from all orders that result in the shipment or receipt of items to which you have linked a harmonized system code, to EU member countries that are different from the country of your company's address.

If prices are changed after the registration of receipts or deliveries, the logged Intrastat data is corrected directly by Einkauf, Verkauf, Service, or Finanzwesen.

If the price of an order line changes after the receipt or issue of the goods, or invoice differences occur in Kreditorenbuchhaltung, the logged Intrastat data is updated. If a price change applies to multiple Intrastat lines, the difference amount is split over the lines. For example, if a sales order line results in multiple deliveries, multiple Intrastat lines are generated.

Difference amounts caused by matching of an invoice to a purchase order line can also apply to multiple Intrastat lines. In this case, the difference amount is split over the Intrastat lines proportionally to the line amounts. Note that already processed Intrastat lines and lines with an internal price are not updated.

If prices are changed or invoice differences occur, these sessions update the logged Intrastat data:

• Preise und Rabatte nach Wareneingang anpassen (tdpur4122m000)
• Preise und Rabatte nach der Lieferung ändern (tdsls4122m000)
• Eingangsrechnung - Eingabe (tfacp2600m000), during invoice matching
• Eingangsrechnungen verarbeiten (tfacp2107m000)
• Service-Auftrag - Material-Ist-Kosten (tssoc2121m000)
• Werkstattauftrag - Teile-Positionen (tsmsc1110m000)

The value of the goods is logged in the transaction currencies. When you export the Intrastat data, LN converts the amounts to the local currency using the exchange rates of the invoice date or order date. LN applies the transaction exchange-rate or the external exchange-rate as described in Using the external exchange rate type. Unless the country is in a currency transition state, the local currency is the euro. If LN cannot find the exchange rates, LN exports the amounts in the transaction currency and places the transaction currency in the Currency field.

In most countries, transactions of which the quantity and/or the value is zero must not be reported.

In the Intrastat - Parameter (tccom7100s000) session or the Intrastat-Parameter nach Land (tccom7107m000) session, you can select the required logging method for transactions concerning cost items and service items. For example, you can specify whether the transactions must always be logged, or only if a harmonized system code is present.

The Intrastat-Parameter nach Land (tccom7107m000) session is available if the Registrierung nach Steuerland parameter is set to In Vorbereitung or Aktiv in the Globale Registrierungsparameter (tctax2100m000) session.

In some countries, the Intrastat declaration must include the province or area from which the goods were exported. To provide this information, LN includes the Bundesstaat/Provinz field of the ship-from address in the Intrastat data.

Extra Intrastat information sets

Intrastat data that cannot be retrieved from LN can be supplied by defining extra Intrastat information sets. For example, you must define the Nature of Transaction A attribute as an extra Intrastat info field. This field usually has the value 1 to indicate “All transactions involving actual change”.

You can define up to 15 extra info set fields.

You can define a default extra Intrastat information set for each on a sales office, a purchase office and a warehouse. When you create a sales order line, a purchase order line, or a project, you can use the default value or you can select a separate extra Intrastat information set for the order line.

To set up extra Intrastat information sets, you must use the Definition zusätzliche Intrastat-Daten (tccom7104m000) session to define the number of fields and the field length, and then use the Zusätzliche Intrastat-Daten (tccom7505m000) session to define the values of the fields.

As the required number of fields and the length of each field can differ in each country, you can define the extra Intrastat information sets per country. For each field, you can specify the default value.

Correcting Intrastat transaction data and calculations

In the Intrastat-Buchungen (tccom7171m000) session, you can view the recorded data. You can supply missing data and make any necessary corrections, for example, to the quantity, the goods flow, and the nature of the transaction.

As you can set up only one default delivery terms or Incoterm code for a business partner and for an order type, it is possible that you need to correct the Incoterm code of some transactions.

The Intrastat data must reflect the actual transaction data as they are recorded in Lagerwirtschaft and Finanzwesen. Therefore, you cannot change the data related to the quantity or the invoice value. For corrections to this data, you must duplicate the record to be corrected and create a new Manuelle Korrektur transaction. In addition, manually entered transactions that do not originate from LN are made visible in the Intrastat declaration by the Manuelle Buchung order origin.

Correcting the invoice values

In some countries, the invoice value must be corrected, for example, to exclude the freight costs. It is also possible that goods that are Free of Charge have an invoice value of 0, but a statistical value of 1000 EUR. As the value of 1000 EUR cannot be based on the LN data, you must specify this value in IDEP. Some IDEP versions provide 'Statistical Rules' to recalculate invoice values automatically.

Calculating the quantity in the supplementary unit

In the HS-Codes (tcmcs0128m000) session, for some types of items you must define supplementary unit. For example, the supplementary unit for recording tape is meters. If you import or export recording tape, you must report the weight and the number of meters. The supplementary unit for tiles is m2. If you import or export tiles, you must report the weight and the number of square meters.

The Menge pro Berichtseinheit field in the HS-Codes (tcmcs0128m000) session indicates the multiples of the supplementary unit in which you must report the shipped quantities. For example, if the supplementary unit is liters and the quantity per unit is 10, each time you ship 10 liters of the item the quantity for the Intrastat declaration increases by one.

For details, refer to Supplementary unit.

Intrastat data and sales listing data

In some countries, auditors use the sales listing to check the Intrastat declaration data. However, in a number of aspects the Intrastat declaration data must be more detailed than the sales listing data. For example, the sales listing reports the goods values as a total per sold-to business partner, and the Intrastat declaration data include the goods values, quantities, harmonized system codes, and transaction details.

Mapping the data

Some LN field values must be translated to the corresponding values required for the Intrastat declaration. For example, in some countries the various 3-character Incoterm codes are compressed by type and represented by a single character code.

For these types of translations, in the Konvertierungsschema Intrastat (tccom7120m000)session, the LN field values must be translated to the required values for the Intrastat declaration.

Preparing the export data

In the Intrastat-Buchungen verarbeiten (tccom7271m000) session, you can select the range of data to be exported by a number of criteria.

The following rules apply:

• If you select a range of offices (departments), the departments must all belong to enterprise units that are linked to the same financial company. This is to avoid that the Intrastat data of different financial companies is mixed.
• In many countries, separate Intrastat declarations are required for the import flow and the export flow. To export the data for one flow, in the Warenfluss field, select either (+) Eingang or (-) Entnahme.
• LN logs the Intrastat amounts in the transaction currencies. When you export the data from LN to the external Intrastat application, the amounts are converted to the local currency using the currency rates that are valid at the transaction time and date. If no currency rate can be found, the export file contains the transaction currency and the amount in the transaction currency. For information purposes, the invoice value is also displayed in the local currency.

When you export the Intrastat data, the amounts are converted to the company's local currency. If you must make the Intrastat declaration in euros and the company's local currency is other than euro, you can convert the amounts to euros in the IDEP application.

The export file

To transfer the Intrastat data to the Intrastat provider program, you can export the data from LN to a file which you can import into the Intrastat application, or into Excel to create an Excel sheet if required. For better performance, the Intrastat export file is first saved on the server after which you can transfer it to the client.

You can create the following types of files:

• ASCII Comma Separated Values (CSV) file.
• ASCII Positional file as required for IRIS.
• An Instat/XML file.

Refer to Intrastat data for details.

For the column separation, you can generate a file header in Excel. It results in a header row with column names. A positional file must not be compressed. The separator of a positional file can be comma or space.

If you create a CSV file for IDEP, use the .csv extension toEU Intrastat declarations in a multifinancial company structure

The EU Intrastat declaration requirements and the external application that can be used to generate the EU Intrastat declaration differ for the various European countries. Therefore, you must set up the EU Intrastat declaration data per country.

The Registrierung nach Steuerland parameter in the Globale Registrierungsparameter (tctax2100m000) session determines the way in which you can set up the Intrastat data. If this parameter is set to Aktiv, you can define multiple tax countries for a financial company and define Intrastat parameters by country. The departments that submit their Intrastat declaration must belong to the same financial company and must belong to one of the countries defined for the financial company. If this parameter is set to Nicht aktiv, the enterprise units of the departments that submit their Intrastat declaration must belong to the same financial company because the financial company has the tax number and the country.