Data selection logic for Italian Intrastat

The Intrastat movements must be reconciled against the VAT books in Italy. Therefore, several details are defaulted directly from the invoices, instead of the shipments.

Infor LN extracts only the Intrastat transactions that are defined between VAT registered companies.

Operations with EU business partners for whom a valid VAT number is not defined, are selected by the Intrastat declaration with the Transaction Status set to Blocked for Reporting.

Pro-forma invoices are not included in the data selection process by the Italian Intrastat.

Selection of sales transactions

Infor LN uses the Select Intrastat Transactions (lpita3260m000) session to select the sales invoices that are generated using the Infor LN Invoicing and these invoices are posted. Sales Invoices that are created manually directly in the Infor LN Finance module are not selected.

The sales invoice date must be within the date range.
For sales of goods, the sold-by and the ship-from countries must be Italy, the sold-to BP tax country and the ship-to address country, must be an EU member country. For services the shipment information is not taken into account, only the business partner’s tax country is considered.
Exceptions related to the sales of goods, where a special triangulation logic is triggered:
- Triangulation, promoting role
  - The Natura A code is defaulted from the parameter Nature Code for Triangular Operations field in the Italian Parameters (lpita0100m000) session
  - The Natura B code is always blank
  - In the goods sales section 1 (INTRA-1bis), the Fiscal Data only check box is selected, since only the fiscal data must be displayed (declaration columns from 1 to 4)
    Note: In case of direct delivery from a National Supplier (ship-from) to the invoice-to customer in the EU, the ship-from address of the supplier is defaulted from the direct delivery purchase order for calculating the Province of origin of the goods.
- o Triangulation, direct delivery role:
  - The Natura A code is defaulted from the parameter Nature Code for Triangular Operations field in the Italian Parameters (lpita0100m000) session

Selection of purchase transactions

Infor LN uses the Select Intrastat Transactions (lpita3260m000) session to select the finalized purchase invoices. The date that initiates the selection is:

The warehouse receipt date in case of invoices related to order
The invoice date for cost invoices, invoices related to freight orders, additional costs and landed cost

For invoices related to order, the warehouse receipt date of the matched purchase invoice must be within the specified date range. This also indicates that purchase invoices are selected if a warehouse receipt is matched.

Note: The usage of tax consistency functionality or the own tax data matched in the matched lines is recommended to prevent tax consistency errors.

In case of purchase of goods, the Intrastat reporting for Italy is initiated with this combination of countries:

The sold-by tax country and the ship-from countries must be an EU member country
The sold-to tax country and the Ship to address country must be Italy

In case of services, Infor LN considers only the business partner tax country but not the delivery address.

Exceptions in selection process

According to the Italian legislation, Infor LN allows you to generate the Intrastat data for the transactions other than electrical energy or shipments related to gifts, rentals, warranty reparations.

Intrastat data is filtered against the tax codes and items included in the Intrastat Tax Codes Exceptions (lpita3110m000) and Intrastat Items Exceptions (lpita3120m000) sessions for which the Blocked from Declaration check box is selected.

Selection of costs to be distributed

The Intrastat data for the cost to be distributed is created in these scenarios:

If the item is not defined for an invoice line (sales and purchase)
If charge type (sales) is cost
If the HS code is not specified for the item and the item type is Cost
If the sales invoice line is originated from freight orders
If the purchase invoice line is related to landed costs
If the purchase invoice is a cost invoice

The Intrastat transaction is created with transaction type Costs and the total goods amount is updated in the Cost to be distributed Amount field. However, you can modify this value manually. The Statistical amount in EUR is updated to zero and cannot be modified.

If the costs can be distributed automatically, the Intrastat transaction status is updated to Costs Distributed.

Selection of freight invoices

Sales invoices that are originated from freight orders are selected as Costs to be distributed.

Purchase invoices that are matched to freight orders are selected as Services.

Selection of installments

The selection logic of installments is different based on the installment type.

Normal installments are considered as normal invoices and are selected using the standard logic.
Advance invoices are selected only in the case of service transactions, for goods only the final invoice is selected (including the total amount).
Guarantee installments can be selected as service, if Guarantee Installments Service HS Code is specified in the Italian Parameters (lpita0100m000) session. Otherwise, the transactions are selected as cost to be distributed.
Advance payment requests are not taxable transactions and are not selected using the Italian Intrastat functionality.

Selection of credit notes

In case two or more declaration lines with identical values must be reported, the amounts are automatically tallied, or detracted in case of credit notes.

In case the credit note cannot be automatically assigned to an invoice line, Infor LN displays an error message and you can assign the credit note amount manually or specify the same in the Correction section of the transaction.

Delivery terms translation

The Delivery Terms (in Italian: “Condizioni di consegna”) translation from the Delivery Terms (tcmcs0141m000) session to the Italian 1-letter codification is automatically triggered based on this table:


Infor LN Delivery Terms Coding	Italian Intrastat Coding
CFR, CIF, CPT, CIP	C
DAP, DPU, DDP DAF; DAT; DEQ; DES; DDU	D
EXW	E
FCA, FAS, FOB	F
OTH; Not applicable	n/a

Only for the remaining cases, OTH and Not applicable mapping is required in the Intrastat Mapping Scheme (tccom7120m000) session. You can also define an alternative mapping in case of any exceptions to the standard translation.

Mode of transport translation

The Mod

Only for the remaining cases, OTH and Not applicable mapping is required in the Intrastat Mapping Scheme (tccom7120m000) session. You can also define an alternative mapping in case of any exceptions to the standard translation.

e of Transport (in Italian: “Modo di transport”) translation, from the Transport Category field in the Carriers/LSP (tcmcs0580m000) session to the Italian 1-digit codification, is automatically triggered based on this table:


Infor LN Mode of Transport Coding	Italian Intrastat codification
Transport by Sea Transport by Sea (Container)	1 Trasporto marittimo
Transport by Rail Transport by Rail (Container) Express Rail	2 Trasporto ferroviario
Transport by Road Transport by Road (Container) Express Truck	3 Trasporto stradale
Transport by Air Transport by Air (Charter) Express Air	4 Trasporto aereo
Consignments by Post Mail	5 Spedizioni postali
Fixed Transport Installations	7 Installazioni fisse di trasporto
Transport by Inland Waterway	8 Trasporto per vie d’acqua
Own Propulsion	9 Propulsione propria
Contract Carrier Transport by Customer Pickup Less than Truck Load Intermodal Consolidation Pool Point Milk Run Piggy Back	n/a

Only for the remaining cases, a mapping is required in the Intrastat Mapping Scheme (tccom7120m000) session. You can also define an alternative mapping in case of any exceptions to the standard translation.