7.4 KiB
Intrastat
Intrastat is the data collection and statistics production system for goods traded among EU member states. It collects data on:
- 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} Although the Intrastat system continues to be used, the term Intrastat is not used in the latest legislation, referring instead to intra-Union trade in goods statistics. :::
:::{seealso} Eurostat Statistics Explained - Glossary: Intrastat :::
(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.
(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-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.
: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.
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 :::
(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.
:align: center
:alt: Adding the Intrastat column to an invoice or bill
:::{seealso} National Bank of Belgium - Intrastat: Nature of transactions from January 2022 :::
(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>; - {doc}
Incoterm Code <../customer_invoices/incoterms>; - {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.