1. Objective and Scope

1.1 Objective of this Operation

Intrastat is the data collection system for compiling statistics on international trade in goods between the European Union (EU) Member States.

The objective is to submit the Intrastat file after the analysis was performed and the upload file created.

Intrastat filings require details of all dispatches (sales) of goods to other EU countries, plus the arrivals (purchases).  Details required of each transaction include:

• Description of the goods
• Commodity code of the goods
• Quantity and value of the goods
• Delivery terms
• Country of departure and arrival (using country codes)
• Any shipping costs

1.2 Scope

Only applicable in the EU and only for companies that purchase or sell goods to companies located in other EU countries. The obligation to submit the Intrastat report is only due after exceeding a specific threshold. The threshold varies depending on the country and depending if Intrastat of Arrivals or Intrastat of Dispatches, as well as is updated each year. 

2. Definitions

See Finance Glossary

3. Tasks description

3.1. I delete/update the Intrastat Information according to the analysis done in "I prepare the Intrastat return" operation

We have to correct the mistakes using VEFU transaction. For the flows identified that need to be considered, VAT team add lines in VEFU completing all the info needed.

For each company, you have to choose the corresponding variant. 

This transaction will not be printed, it is just to correct errors.

Select:

• Option 1 for Arrivals or 2 for Dispatches;
• Company Code;
• Month of Analysis and the reporting country.

When you execute the transaction you obtain the following screen:

In case there is some document to be deleted or to be corrected select the billing and click on the line:

To delete (remove item from VEFU and therefore, not report it in Intrastat) you can click on the minus signal (example in yellow):

To adapt or correct VEFU, open the item and edit what is necessary. Make sure to save it.

The recurrent missing information is:

• Tare mass
• Procedure
• Buss Transaction Type
• Commodity Code (field Comm./imp. code)

The image of invoice should be open and the data should be updated in VEFU accordingly.

To add an item in VEFU, click on “ New Entries “.

Fill in the Company Code and the Plant *. After adding the Plant the remaining fields will be unblocked and available to be filled.

* How do we know the Plant?

Go to the posting, double-click on line 2, followed by "More"

3.2. I extract the updated information from SAP in order to obtain the final file for submission

After the VEFU is updated and saved, the Intrastat transaction for each country should be run to obtain the final upload file.

Each country has a different transaction VE** (VEDE, VE08, VEPT,...) or other transactions suc as MIES. See Country specifics for detailed information.

Example for Germany:

Run VEDE (choose the variant by Company Code and Arrivals or Dispatches):

The file is automatically created:

And we will obtained the final information:

3.3. I fill in the information for Intrastat purposes according to the rules in each country

3.4. I send the Return for the Intrastat Authorities

After the final file is created it should be submitted in the Fiscal Authority Site of each country. See Country specifics for detailed information.

For the presented example, Germany, should be submitted in IDEV site (https://www-idev.destatis.de/idev/OnlineMeldung).

Should be kept the submission proof and all working files in the team shared folders.

End of document.

COUNTRY WORKING INSTRUCTIONS