INTRASTAT declaration

INTRASTAT condenses many individual goods movements into a picture of European trade. Every small master data gap becomes visible in this compression.

Translate a set of rules into a safe process

The obligation to report does not arise from an invoice alone. Movement of goods, member state, commodity number, country of origin, type of transaction, value and, if applicable, mass/special dimensions must work together correctly for the month.

This is how X-ERP works in the process

1. Check the threshold value in the previous and current year separately for receipt and dispatch.
2. Maintain commodity code, country of origin, destination/shipping country, transaction type and units.
3. Define the reporting month and relevant goods movements.
4. Check invoice/statistical value, net mass and special unit of measurement.
5. Generate, review and submit the report; document feedback and corrections.

Administration > Country-specific packages > Intrastat

Unlocking items and partners

• items that are subject to the Intrastat obligation are recorded in the item master data in the register Local activated for the Intrastat procedure.
• You can list partners who are supplied in other EU countries or from whom you receive goods from other EU countries in the partner master data in the register Local free.
• Only sales from activated items and partners are included in the Intrastat report.

Intrastat reporting units

• Name: Company name
• Reporting country: The Intrastat reporting country is the country in which the reporting company is registered for VAT purposes. It is the starting point for physical transport to another EU country or entry point for goods arriving from the EU.
• Capture the Tax number and that State of the tax office.
• Differentiation number: 3-digit number assigned by the Federal Statistical Office. It is necessary if individual divisions of the same company submit their Intrastat returns separately.
• Active: Deactivate the reporting unit if necessary.
• Address: Street, zip code, city
• Clerk: responsible employee
• Email and telephone serves for communication

Intrastat - commodity codes

• Commodity codes are used to statistically record the movement of goods at the Federal Statistical Office.
• Commodity code: 8-digit statistical commodity number
• Description: Description of the commodity code
• Additional unit: For some commodity codes there is one Special unit of measurement (BME) Regulation and must be recorded. In all other cases the field remains empty.
• Requires additional quantity: Marking if additional unit is required.
• Valid from/until: Validity period
• Active: Deactivate the goods code if you no longer want to use it.

Intrastat - transaction types

• The transaction types represent the type of business, i.e. the economic background of the movement of goods.
• ID: two-digit, fixed code
• Name: Name of transaction type
• Valid from/until: Validity period
• Active: Disable the entry if necessary.

Intrastat - types of transport

• The active means of transport used when crossing the German border are recorded.
• ID: firmly defined code
• Name: Name of the means of transport

Intrastat assistant

• You can use the wizard to create Intrastat reports for the Statistical Registration Office.
• Reporting unit: Select the appropriate reporting unit.
• Basic document type: Determines on the basis of which sales-relevant document type the report is created.
• Reference year and reference month determine the period of the report.
• Show Intrastat positions: All items that need to be reported can be displayed.
• Check and complete the suggested positions and click on Create report.
• Messages:

Intrastat declarations

• Overview of all reports made.

Check before submitting or shipping

• The start of reporting from the month in which the excess is exceeded is taken into account.
• No service or purely domestic movement is incorrectly included.
• Country and commodity codes are valid.
• Totals can be traced back to X-ERP documents.

Limits and obligation to check

• Previous year's threshold continues to be used without checking.
• The country of invoice is equated with the country of movement of goods.
• Return or credit received incorrect business type.

This is what you take with you

The monthly report is made up of traceable goods movements and remains auditable until the receipt is received.

Further information / source

Related topics

1. For country specialists – National requirements and special features › GDPR
2. For country specialists – National requirements and special features › GoBD

Frequently asked questions