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1) IntroductionINTRASTAT is a system to register the trade statistics of countries within the European Union. It
became effective when the Internal Market was set up on 1 January 1993. From that date on, allcustoms formalities with regard to trade with countries within the European Union (EU) ceased to
exist. This meant that the compilation of trade statistics using customs forms was no longer possible.
The requirement for information on trade between EU member states, however, still exists. The
INTRASTAT system was thus created by the EU for the purpose of satisfying the needfor information relating to trade between the EU countries. This procedure rests on the direct
provision of trade data by enterprises to the Statistical Authorities in the member states.
For the INTRASTAT system, detailed, timely and reliable data on imports from EU countries (ICA
= Intra Communautaire Arrivals) and exports to EU countries (ICL = Intra Communautaire
Dispatches) is essential. This document will show which master data needs to be maintained, where
to find foreign trade data in documents and how to run an INTRASTAT report.
2) Requirements
A)Statistical threshold
Not every enterprise needs to report statistical data.In the Netherlands the Statistics Authority has set a Statistical threshold for reporting.
As of 1-1-2009 the annual threshold for imports/ICA and for exports/ICD has been set at €
900,000. This threshold relates to the total annual value of imports and exports from and to
EU countries and applies separately for imports and exports: a company with an import/ICVof € 950,000 and an export/ICL of € 850,000 is only obliged to declare the import.
The statistical information on the trade activities with other EU countries of the exempted
companies is estimated on the basis of fiscal data obtained from the Fiscal Authority. Fiscal datamay also be obtained from the Fiscal Authority to make a cross check on your statistical report,
because in general the statistical value should not deviate too much from the fiscal value.
B) What needs to be reported
1) VAT no. of declaring party
2) fiscal period3) fiscal year
4) 8-digit commodity code of the material
5) country of origin/destination6) nature of the transaction
7) mode of transport
8) statistical procedure9) volume of the goods (supplementary unit or weight)
From this screen you can proceed with the next step to either create a form for printing or a file.
Generally you would create a file and send that attached to an email to the Statistics Authority.When selecting the form I get the following screen where I have to enter the federal state of tax
office:
Click on button
By clicking on the Form and Cover sheet, one can view the data.Go a view screens back to run the Dispatch report.
From here we could again print the Form and Cover sheet, or go one step back and create a file andsend it by email.
As indicated in paragraph , the Statiscal Authority may request from the Fiscal Authority, the Taxdeclaration of the enterprise to see whether the Statistical Declaration is in line with this data.
To produce a Tax report run report RFUMSV00 or tx S_ALR_87012357
To make the selection specific I have looked up the accounting document nos. of the invoice andbilling document and entered them in the range Document Number.
Click on button
Below is the summary section of this report:
If you compare the Tax data with the Statistical data than you can see that they are in line.