[IMP] accounting: intrastat documentation update

Updating the Intrastat documentation to provide information related to the Intrastat report.

closes odoo/documentation#3816

Id: 3167429
X-original-commit: 5d801fbdeb
Signed-off-by: Antoine Vandevenne (anv) <anv@odoo.com>

content/applications/finance/accounting/reporting/declarations/intrastat.rst

@@ -2,27 +2,229 @@
 Intrastat
 =========
 
-**Intrastat** is the system for data collection and statistic production of goods traded among the
-EU Member States. Organizations whose annual trade surpasses a certain threshold must provide data
-about the goods traded with other EU countries.
+Intrastat is the data collection and statistics production system for goods traded among EU member
+states. It collects data on:
 
-.. seealso::
-   - `Eurostat Statistics Explained - Glossary: Intrastat
-     <https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Glossary:Intrastat>`_
+- Commercial transactions of goods for use, consumption, investment, or resale with ownership
+  transfer;
+- Goods movements without transfer of ownership (e.g., stock relocations or moves of goods
+  before or after outsourced production or processing, and after maintenance or repair);
+- Returns of goods.
 
 .. note::
-   As of January 1, 2022, the reporting requirements have changed. One main modification concerns
-   the transaction codes which are now switching to a 2-digits format. All transactions recorded
-   after this date have to follow the new system’s rules.
+   Although the Intrastat system continues to be used, the term Intrastat is not used in the `latest
+   legislation <http://data.europa.eu/eli/reg/2019/2152/2022-01-01>`_, referring instead to
+   *intra-Union trade in goods statistics*.
 
-Configuration
-=============
+.. seealso::
+   `Eurostat Statistics Explained - Glossary: Intrastat
+   <https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Glossary:Intrastat>`_
 
-Go to :menuselection:`Accounting --> Settings --> Customer Invoices`, then enable **Intrastat** and
-*Save*. Once the Intrastat has been activated you are able to choose the **Default incoterm**.
+.. _intrastat/general-configuration:
+
+General configuration
+=====================
+
+Enable the Intrastat report by going to :menuselection:`Accounting --> Configuration --> Settings`.
+Under the :guilabel:`Customer Invoices` section, tick :guilabel:`Intrastat` and then
+:guilabel:`Save`.
 
 .. important::
-   If you created your Odoo database prior to **January 13, 2022**, please :ref:`upgrade
-   <general/upgrade>` the ``account_intrastat`` module to add the new transaction codes and
-   :ref:`install <general/install>` the ``account_intrastat_expiry`` module to archive the old
-   codes.
+   If your Odoo database was created before **January 13, 2022**, first :ref:`upgrade
+   <general/upgrade>` the `account_intrastat` module to add the new transaction codes and
+   :ref:`install <general/install>` the `account_intrastat_expiry` module to archive the old codes.
+
+.. _intrastat/default-transaction-codes:
+
+Default transaction codes: invoice and refund
+---------------------------------------------
+
+You can set a default :ref:`transaction code <intrastat/transaction-code>` for all newly created
+invoice and refund transactions. Under :menuselection:`Accounting --> Configuration --> Settings`,
+select a :guilabel:`Default invoice transaction code` and/or a :guilabel:`Default refund transaction
+code` and then :guilabel:`Save`. The code will be set automatically on all respective invoice lines.
+
+.. _intrastat/default-incoterm:
+
+Default Incoterm rule
+---------------------
+
+You can set a default :ref:`Incoterm rule <intrastat/incoterm>` to automatically populate the
+Incoterm field on all newly created invoices and bills. Under :menuselection:`Accounting -->
+Configuration --> Settings`, select the company's :guilabel:`Default Incoterm` and then
+:guilabel:`Save`.
+
+.. _intrastat/region-code:
+
+Region code
+-----------
+
+The region code is **only used by Belgian companies**. Under :menuselection:`Accounting -->
+Configuration --> Settings`, select the :guilabel:`Company Intrastat Region` where the company is
+located and then :guilabel:`Save`.
+
+.. tip::
+   If your warehouses are located in more than one region, you can define the region code at the
+   level of each warehouse instead. To do so, go to :menuselection:`Inventory --> Configuration -->
+   Warehouses`, select a warehouse, set its :guilabel:`Intrastat region`, and then :guilabel:`Save`.
+
+   .. image:: intrastat/warehouse-region.png
+      :align: center
+      :alt: Adding the Intrastat region to a warehouse
+
+.. _intrastat/product-configuration:
+
+Product configuration
+=====================
+
+All products must be properly configured to be included in the Intrastat report.
+
+.. _intrastat/commodity-code:
+
+Commodity code
+--------------
+
+Commodity codes are internationally recognized reference numbers used to classify goods depending on
+their **nature**. Intrastat uses the `Combined Nomenclature <https://taxation-customs.ec.europa.eu/customs-4/calculation-customs-duties/customs-tariff/combined-nomenclature_en>`_.
+
+To add a commodity code, go to :menuselection:`Accounting --> Customers --> Products` and select a
+product. Under the :guilabel:`Accounting` tab, set the product's :guilabel:`Commodity Code`.
+
+.. seealso::
+   `National Bank of Belgium - Intrastat commodity codes
+   <https://www.nbb.be/en/statistics/foreign-trade/nomenclature-and-codes>`_
+
+.. _intrastat/quantity:
+
+Quantity: weight and supplementary unit
+---------------------------------------
+
+Depending on the nature of the goods, it is necessary to specify either the product's weight in
+kilos (without packaging) or the product's supplementary unit, such as square meter (`m2`), number
+of items (`p/st`), liter (`l`), or gram (`g`).
+
+To add a product's weight or supplementary unit, go to :menuselection:`Accounting --> Customers -->
+Products` and select a product. Under the :guilabel:`Accounting` tab, depending on the commodity
+code set, either fill in the product :guilabel:`Weight` or its :guilabel:`Supplementary Units`.
+
+.. _intrastat/origin-country:
+
+Country of origin
+-----------------
+
+To add the product's country of origin, go to :menuselection:`Accounting --> Customers --> Products`
+and select a product. Under the :guilabel:`Accounting` tab, set the :guilabel:`Country of Origin`.
+
+.. _intrastat/invoice-bill-configuration:
+
+Invoices and bills configuration
+================================
+
+Once products are properly configured, several settings must be configured on the invoices and bills
+you create.
+
+.. _intrastat/transaction-code:
+
+Transaction code
+----------------
+
+Transaction codes are used to identify a transaction's nature. :ref:`Default transaction codes
+<intrastat/default-transaction-codes>` can be set for invoice and refund transactions.
+
+To set a transaction code on an invoice line, create an invoice or a bill, click the columns
+selection button, tick :guilabel:`Intrastat`, and use the newly-added :guilabel:`Intrastat` column
+to select a transaction code.
+
+.. image:: intrastat/intrastat-column.png
+   :align: center
+   :alt: Adding the Intrastat column to an invoice or bill
+
+.. seealso::
+   `National Bank of Belgium - Intrastat: Nature of transactions from January 2022
+   <https://www.nbb.be/doc/dd/onegate/data/new_natures_of_transaction_2022_en.pdf>`_
+
+.. _intrastat/incoterm:
+
+Incoterm rule
+-------------
+
+Incoterms are 11 internationally recognized rules defining the responsibilities of sellers and
+buyers, specifying who is responsible for paying and managing the shipment, insurance,
+documentation, customs clearance, and other logistical activities. A :ref:`default Incoterm
+<intrastat/default-incoterm>` can be set for all invoices and bills.
+
+To set the Incoterm manually, create an invoice or a bill, click the :guilabel:`Other Info` tab, and
+select the :guilabel:`Incoterm`.
+
+.. seealso::
+   `Wikipedia: Incoterms <https://en.wikipedia.org/wiki/Incoterms>`_
+
+.. _intrastat/partner-country:
+
+Partner country
+---------------
+
+The partner country represents the vendor's country for bills and the customer's country for
+invoices. It is automatically filled in using the country set in the contact's :guilabel:`Country`
+field.
+
+To edit the partner country manually, create an invoice or a bill, click the :guilabel:`Other Info`
+tab, and select the :guilabel:`Intrastat Country`.
+
+.. _intrastat/transport-code:
+
+Transport code
+--------------
+
+The transport code identifies the presumed **mode of transport** used to send the goods (arrival or
+dispatch).
+
+To add the transport code, create an invoice or a bill, go to the :guilabel:`Other info` tab,
+and select the :guilabel:`Intrastat Transport Mode`.
+
+.. _intrastat/value:
+
+Value of the goods
+------------------
+
+The value of a good is the untaxed :guilabel:`Subtotal` (:guilabel:`Price` multiplied by
+:guilabel:`Quantity`) of an invoice line.
+
+.. _intrastat/partner:
+
+Partner configuration
+=====================
+
+Two fields from the partner's contact form are used with Intrastat: :guilabel:`VAT` and
+:guilabel:`Country`. The country can be :ref:`manually set <intrastat/partner-country>` on the
+invoice or bill.
+
+Generate the Intrastat report
+=============================
+
+Generate the report by going to :menuselection:`Accounting --> Reporting --> Audit Reports:
+Intrastat Report`. It is automatically computed based on the :ref:`default configuration
+<intrastat/general-configuration>` and the information found on the :ref:`products
+<intrastat/product-configuration>`, :ref:`invoices and bills
+<intrastat/invoice-bill-configuration>`, and :ref:`partners <intrastat/partner>`.
+
+Export the report as a PDF, XLSX, or XML file to post it to your legal administration.
+
+Each report line refers to a single invoice line and contains the following information:
+
+- Invoice or bill reference number;
+- System, which is a code automatically generated depending on whether the document is an invoice
+  (dispatch) or a bill (arrival);
+- :ref:`Country <intrastat/partner-country>`, which is the vendor's country for arrivals and the
+  customer's country for dispatches;
+- :ref:`Transaction Code <intrastat/transaction-code>`;
+- (If your company is located in Belgium) :ref:`Region Code <intrastat/region-code>`;
+- :ref:`Commodity Code <intrastat/commodity-code>`;
+- :ref:`Origin Country <intrastat/origin-country>`;
+- :ref:`Partner VAT <intrastat/partner>`;
+- :ref:`Transport Code <intrastat/transport-code>`;
+- :ref:`Incoterm Code <intrastat/incoterm>`;
+- :ref:`Weight <intrastat/quantity>`;
+- :ref:`Supplementary Units <intrastat/quantity>`; and
+- :ref:`Value <intrastat/value>`, which is always expressed in euros even if the original invoice or
+  bill used another currency.