[IMP] accounting: intrastat

Updated Intrastat for 15.0

task-3373480

closes odoo/documentation#4816

Signed-off-by: Xavier Platteau (xpl) <xpl@odoo.com>

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

@@ -2,27 +2,166 @@
 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 <https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Glossary: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>`_, preferring instead
+   *intra-Union trade in goods statistics*.
 
-Configuration
-=============
+.. _intrastat/general-configuration:
 
-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**.
+General configuration
+=====================
 
-.. 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.
+Enable the Intrastat report by going to :menuselection:`Accounting --> Configuration --> Settings`.
+Under the **Customer Invoices** section, tick :guilabel:`Intrastat` and :guilabel:`Save`.
+
+.. _intrastat/region-code:
+
+.. note::
+   - 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`.
+   - If your warehouses are located in multiple regions, you can define the region code for 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
+
+Default Incoterm
+----------------
+
+You can set **default Incoterms** for your company by selecting an Intrastat **code** in the
+:guilabel:`Default Incoterm` field of the **Customer Invoices** section, and then clicking
+:guilabel:`Save`.
+
+.. _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/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 enabled on the invoices and bills
+you create.
+
+.. _intrastat/transaction-code:
+
+Transaction code
+----------------
+
+Transaction codes are used to identify a transaction's nature. To set a transaction code on an
+invoice line, create an invoice or bill, click the :guilabel:`⋮` button, tick :guilabel:`Intrastat`,
+and use the newly-added :guilabel:`Intrastat` column to select a transaction code.
+
+.. image:: intrastat/intrastat-ellipsis.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/partner-country:
+
+Partner country
+---------------
+
+The partner country is the vendor's or customer's country, depending on whether it is an invoice or
+bill. It is automatically filled in using the :guilabel:`Country` field in the **contact form** of
+the partner.
+
+To edit the partner country manually, click on the :guilabel:`Other Info` tab when on an invoice or
+bill, 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). Once you have selected a :ref:`partner country <intrastat/partner-country>`, the
+:guilabel:`Intrastat Transport Mode` becomes available.
+
+.. _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 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 submit it to your legal administration.
+
+Each report line refers to a single invoice line and contains the following information:
+
+- Invoice or bill reference number;
+- :guilabel:`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>`;
+- :ref:`Region Code <intrastat/region-code>` (if your company is located in Belgium);
+- :ref:`Commodity Code <intrastat/commodity-code>`;
+- :ref:`Origin Country <intrastat/origin-country>`;
+- :ref:`Partner VAT <intrastat/partner>`;
+- :ref:`Transport Code <intrastat/transport-code>`;
+- :ref:`Value <intrastat/value>`, which is always expressed in EUR even if the original invoice or
+  bill used another currency.