RGL Consultancy aug.

2011

INTRASTAT reporting v0

www.rglconsultancy.nl

INTRASTAT Reporting

CONTENTS: 1) Introduction 2) Requirements A)Statistical threshold B) What needs to be reported 3) INTRASTAT data in master data A)Material master B)Vendor master C)Route D) Material info record 4) INTRASTAT data in documents A) Purchase document B) Delivery document C) Billing document 5) Running INTRASTAT reports

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

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1) Introduction
INTRASTAT 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, all customs 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 need for 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/ICV of 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 data may 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 period 3) fiscal year 4) 8-digit commodity code of the material 5) country of origin/destination 6) nature of the transaction 7) mode of transport 8) statistical procedure 9) volume of the goods (supplementary unit or weight) 10) statistical value of the goods.

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

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3) INTRASTAT data in master data

There is a sub module Foreign Trade/Customs in customizing within the SD and MM module, where all INTRASTAT relevant customizing can be done, such as setup of commodity codes. In this paragraph the focus will be on master data. By maintaining your master data as complete as possible, the less you need to manually enter data into documents and less missing data you will have when running the statistical reports. The following master data can be maintained: A) Material master If a material is subject to reporting than an enterprise can maintain the Foreign trade import view of this material. As a minimum the commodity code no. and the country of origin should be maintained in this view.

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

www.rglconsultancy.nl

B) Vendor master In the Purchasing view of the vendor master one can maintain the Mode of Transport-Border:

C) Material info record If a material is supplied by different vendors, it could be that the country of origin is also different. In that case the country of origin can be maintained in the material info record which of course has a higher priority than the material master record.:

D) Route In SD the Mode of Transport-Border is maintained in the route:

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

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4) INTRASTAT data in documents

When documents are created data from master data and customizing are copied to these documents. In MM and SD we have the following tabs with Foreign trade related data: A) Purchase document Whether the purchase document will have tabs for foreign trade data is controlled by customizing. On header level:

On item level:

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

www.rglconsultancy.nl

Note that in both purchasing and in the sales the SAP standard condition type GRWR can be used to calculate and store the statistical value or you can create your own statistical condition. In the sales process we have the following : B) Delivery document On header level:

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

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On item level:

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

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C) Billing document Header level:

Item level:

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

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5) Running INTRASTAT reports

In the previous steps I created an Invoice document and a Billing document. With these I can create a report for ICA and one for ICD just to demonstrate the necessary steps. Just like in customizing, we have in the SAP menu area in MM and SD an identical folder named Foreign Trade/Customs. Tx - VX99 - Initial Screen Foreign Trade/Customs

From this screen you can basically do everything you need to do. is used when you have errors in a the report and you want to make corrections. Proceed with

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INTRASTAT reporting v0

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. Next click on button

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INTRASTAT reporting v0

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Next select your reporting country. This results in 2 tabs, one for the Receipt/Import and one for the Dispatch/export. Click on button Normally you would leave the purchasing document field blank, and use the other fields to make a selection, but since I want to select only one document I have the following:

Further I have selected Log type D to first make a test run. Click on button

The result is as expected: one record which is complete(status green). Run the report one more time but this time with for example log type B: ________________________________________________________________________________ Date: August 28, 2011 Page: 11 of 15

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INTRASTAT reporting v0

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This results in:

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.

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INTRASTAT reporting v0

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I have entered the billing document no. to make the selection specific. Click on button

As the selection is successful (status green) I run the report again with log type B and get:

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

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Again I can proceed from here with the next step, for example

Click on button

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 RGL Consultancy aug. 2011

INTRASTAT reporting v0

www.rglconsultancy.nl

From here we could again print the Form and Cover sheet, or go one step back and create a file and send it by email. As indicated in paragraph , the Statiscal Authority may request from the Fiscal Authority, the Tax declaration 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 and billing 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. ________________________________________________________________________________ Date: August 28, 2011 Page: 15 of 15