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

=========
Intrastat
=========

`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:

- 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>`_, preferring instead
   *intra-Union trade in goods statistics*.

.. _intrastat/general-configuration:

General configuration
=====================

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.