documentation/content/applications/finance/accounting/reporting/intrastat.md

# 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](http://data.europa.eu/eli/reg/2019/2152/2022-01-01), referring instead to
*intra-Union trade in goods statistics*.
:::

:::{seealso}
[Eurostat Statistics Explained - Glossary: Intrastat](https://ec.europa.eu/eurostat/statistics-explained/index.php?title=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`.

```{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-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.