Define Basic Trade Statistics Settings per Division

Basic Intrastat Settings

… whether transactions are created in the table for trade statistics transactions (CSYECT) to be used for the reporting of Intrastat, Extrastat, and EU sales. For a list of programs that create transactions, see Reporting Trade Statistics.

Note that this is one of the three settings required to activate generation of trade statistics transactions. See the description of activity 2 in Setup of M3 Trade Statistics.

… whether Intrastat and Extrastat transactions are created when goods are moved between countries other than the home country. This check box must be selected when you use fictitious warehouses in other countries.

Example

The home country of the company is France, as defined in the company file. Goods are delivered from a warehouse in Germany to a customer in the United Kingdom. Intrastat transactions are then only created if this check box is selected.

... the basis for creating Intrastat and Extrastat transactions, as determined by local legislation.

0 = Use functionality in M3, this allows basing trade statistics transactions on goods movements. The fields on the G panel then determine which transactions are created in different scenarios. Another consequence is the management of goods delivered or not invoiced (GDNI) and goods received or not invoiced (GRNI): With alternative 0, you can create Intrastat/Extrastat dispatch transactions for GDNI based on the table for goods movements (MITTRA) in 'Intrastat. Process Customer Orders' (TXS330) and arrival transactions for GRNI based on purchase orders in 'Intrastat. Process Purchase Order' (TXS340). When the deliveries and goods receipts are finally invoiced, the existing transactions in (TXS300) are automatically updated with invoice number, voucher number, and accounting date.

Select alternative 1 only when your company still uses any local modification that relies on M3 functionality. With this alternative, transactions are always based on the invoice line table (OINVOL) and created in 'Trade Statistics. Calculate' (OIS686). You cannot create Intrastat or Extrastat transactions for GDNI or GRNI. The fields on the G panel are not used. Besides, several values such as the code for triangular trade, fiscal value and statistical value in 'Trade Statistics. Open' (TXS300) are not used.

The Intrastat level also determines which statuses are used in (TXS300).

Transaction Types

... the business transaction type to default to the Intrastat transaction that is created based on a distribution order when goods move from a warehouse in one EU member state to a warehouse in another.

Business transactions types, which are called business types in M3, are required and defined by the national tax authority or customs authority.

You usually select business types for normal trade, for example, 11 (Buy/Sell) in France, as defined by the national statistical authorities. You can change the business type for an individual transaction later in (TXS300).

For information about business types for purchase orders, customer orders, and service orders, see Setup of M3 Trade Statistics.

These two fields are only used when Intrastat level 0 is selected.

... the business transaction type to use for customer returns, as required by the local authorities.

In several countries, a special business type must be used for customer returns, for example, in Sweden a business type with ID 2. There is a requirement in the United Kingdom to create both an Intrastat arrival transaction and a dispatch transaction when goods are returned from another EU member state into the United Kingdom and a credit note is issued.

If the amount of the customer return is negative, it is automatically converted to a positive amount for the arrival transaction.

... the type of transaction for distribution orders in the form of a labor code. Labor codes, which are defined by the local authorities, are not used in all countries.

For information about labor codes for purchase orders, customer orders, and service orders, see Setup of M3 Trade Statistics.

These two fields are only used when Intrastat level 0 is selected.

... the labor code for customer returns. (Optional)

You can only select a labor code here when a business type for customer returns was selected above.

The labor code for customer sales is selected for each customer order type.

Additional Settings

... the exchange rate type applied by the customs that will be used to convert foreign currency amounts into fiscal value and statistical value for the reporting.

The currency itself is retrieved from the party responsible for reporting the transactions: sales division, fiscal representative, or delivering warehouse.

Sender and Receiver of Reports

... the location that sends trade statistics reports. If a location is not a required value in your country, select a blank location.

The sender location is automatically defaulted to all dispatch transactions (transaction type 2) in (TXS300).

... the location that receives trade statistics reports. If a location is not a required value in your country, select a blank location.

The receiver location is automatically defaulted to all arrival transactions (transaction type 1) in (TXS300).

Company-Defined Fields

Select the check box to split Intrastat records per country of origin of the lot number in 'Lot/Serial Number. Open/Connect to Item' (MMS235) if the item is lot-controlled in 'Item. Open' (MMS001). The country of origin on the Intrastat transaction in 'Trade Statistics. Open' (TXS300) is updated based on the lot number from (MMS235).

If you do not select the check box, or if the item is not lot-controlled in 'Item. Open' (MMS001), or no records exist in (MMS235), Intrastat transactions are not split per country of origin of the lot number. The country of origin on the Intrastat transaction in (TXS300) is updated from (MMS003).

Agent and Customs Data

... the name of the local statistics collection authority that receives trade statistics reports. This is usually the local customs office.

The data is only used for electronic reporting in some local modifications.

Retrieval of Prices

These fields on the G panel determine: 1) where the prices for Intrastat transactions are retrieved from, depending on the countries and parties involved: the goods, the external invoice or the internal invoice; and 2) which transactions are created and for which parties. For a detailed description of how fields 30 and 40 are applied, see Trade Statistics Scenarios within the European Union. A triangular code, displayed for each transaction on the (TXS300/F) panel, indicates which parameter on the (CRS726/G) panel was used when the transaction was created. For example, 301 represents parameter 30, alternative 1 (transactions based on goods movements).

... how transactions are created when the country of the selling division is the same as the country of the delivering division.

Alternatives

1 = Goods (dispatch transaction in delivering division)

2 = Invoice (dispatch transaction in selling division).

Example

Division A in France sells products to a customer in the United Kingdom. The goods are delivered from division B in France.

If Intrastat transactions are based on the inventory value of the goods (alternative 1): Division A (France) declares only Intrastat VAT. Division B (France) reports Intrastat dispatches based on sales price. The customer (United Kingdom) reports Intrastat arrivals based on sales price.

If Intrastat transactions are based on the sales price of the invoice (alternative 2): Division A (France) reports Intrastat dispatches based on sales price. The customer (United Kingdom) reports Intrastat arrivals based on sales price.

... how transactions are created when the country of the selling division is the same as the country of the customer.

Alternatives

1 = Goods (dispatch transaction for delivering warehouse)

2 = Invoice, default value (no transaction is created)

3 = Internal invoice (dispatch transaction for the delivering warehouse, arrival transaction in selling division).

... how transactions are created when the countries of the selling division, the delivering division, and the customer all are different EU member states.

Alternatives

1 = Goods (dispatch transaction for delivering warehouse)

2 = Invoice (dispatch transaction in selling division)

3 = Internal invoice (dispatch transaction for delivering warehouse, arrival transaction and dispatch transaction in selling division).

4 = Goods valuated at internal price (dispatch transaction in delivering division, arrival transaction in selling division, and dispatch transaction in selling division).

... how transactions are created when the country of the delivery division is the same as the country of the customer.

Alternatives

1 = Goods (no transaction generated)

2 = Invoice (dispatch transaction in selling division)

3 = Internal invoice (export transaction in delivering warehouse to selling division, import transaction in selling division receiving from delivering warehouse, and dispatch transaction in selling division).

… whether and how to create trade statistics transactions in triangular trade situations, where either three parties or three countries are involved. The alternative selected in this field is applied in these situations:

– When using MUC = 2 functionality with the customer order in the sales division and the delivery to the customer from another division.

– When using line type 2 on the customer order to create a purchase order with direct delivery from an external supplier to the customer. This line type creates a purchase order that is directly connected to the customer order line, but with a delivery address defined in the customer order.

Examples

• A customer order for a German customer with line type 2 is placed at a Swedish sales division. The goods are delivered directly to the customer from an external Belgian supplier. No Intrastat transactions are created in the sales division in this case, since the external supplier is responsible for reporting the dispatch of goods.
• A customer order is placed by a German customer at a Swedish sales division. The goods are delivered directly to the customer from a Belgian warehouse in another division. An export transaction, valued at the internal transfer price, is created in the division of the delivering warehouse for the trade with the German customer.

Alternatives

0 = No special handling. For direct delivery based on customer orders with line type 2, scenario 10 (MUC division in the same country) is always applied. For direct delivery based on multi-division customer orders, scenarios 10 to 40 are applied.

1 = Special processing of these simplified triangular trade scenarios.

If you select alternative 1, the following applies for the direct delivery:

a) For scenario 10, alternative 2 (Follow the customer invoice) applies. Intrastat dispatch transactions are created in the sales division when the external supplier/delivering warehouse is in the same EU member state but the customer is in another EU member state.

b) For scenario 20 (MUC selling division = customer), alternative 3 (Follow the internal invoice) applies. For direct delivery based on customer orders of line type 2, no Intrastat transactions are created in the sales division at customer order invoicing. However, an Intrastat arrival transaction is created when the invoice for the connected purchase order is received. For multi-division customer orders, Intrastat arrival transactions are created in the sales division and dispatch transactions in the delivering division when the customer is in the same EU member state but the delivering warehouse is in another one.

c) If the three parties all are in different EU member states, no Intrastat transactions are created for customer orders of line type 2. For multi-division customer orders, dispatch transactions are created for the delivering warehouse, valued at the internal transfer price. Scenario 30 (MUC divisions and customer in three countries) and alternative 4 (Follow the goods) apply.

d) No Intrastat transactions are created when the external supplier (or a delivering warehouse in another division) and the customer are in the same EU member state and the sales division is in another. Scenario 40 (MUC delivering division = customer) and alternative 1 (Follow the goods) apply.

Selecting alternative 1 also involves the fiscal representation in the departure country in triangular trade.

Example

A customer order is placed by a German customer at a French sales division that has a fiscal representative in Belgium. The goods are delivered directly to the customer from a Belgian warehouse in another division.

With alternative 1 selected, the following applies in a scenario that involves a fiscal representative: If a fiscal representative exists in the country receiving the goods, that fiscal representative replaces the customer when Intrastat transactions are created. If there is no fiscal representative in the country receiving the goods, the fiscal representative in the country dispatching the goods is used instead and replaces the delivering warehouse for the Intrastat transactions. This applies to all types of transactions.