Intrastat Reporting

Intrastat Triangulation occurs when three EU states are involved in a transaction, where one orders goods from a second while goods are sourced from a third.

  • The state receiving goods records an Intrastat arrival.
  • The state dispatching goods records an Intrastat dispatch (declaring the ordering state as a recipient).
  • The intermediary or agent state records nothing for Intrastat purposes.

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Exploring

When a requisition, purchase order or sales order is created, the triangulation role of agent, supplier or customer is selected, as well as the dispatch and destination states. These details are specified at order line level for stocked and non-stocked goods, so they are used when creating dispatch notes, credit notes or reprint files, and when receipting in stock from inspection.

You can view and change tariffs on the Intrastat triangulation transactions using the Maintain Intrastat Dispatches and Maintain Intrastat Arrivals programs. Intrastat transaction values are reported in the EC Triangulation Transactions - Dispatch and EC Triangulation Transactions – Arrivals reports.

In addition, you can specify a supplementary units factor and method to convert and calculate the supplementary units using the order quantity on the sales order or purchase order line. The system calculates the statistical value of each sales order transaction by distributing freight and miscellaneous costs on the invoice across all merchandise lines, using the invoice value of each line to apportion these.

To ensure that European countries can record and report on Intrastat transactions that occur when goods are purchased from or delivered to other countries within the EU, the following details are included in the Intrastat reports:

  • Freight costs

  • Miscellaneous costs

  • Statistical value

  • Regime code

  • Dispatch port

Even though service charges are generally exempt from Intrastat reporting, some countries require submission of all service charges. Therefore, non-stocked lines on purchase orders can be marked as service charges to comply with this requirement.

A system-controlled transaction type enables the system to identify and group transactions by type for reporting purposes. This facilitates identifying supply chain transfers where goods on consignment are transported to a warehouse outside of the supplier’s country, including goods sent for demonstration that require being returned.

The programs related to this feature are accessed from the Program List pane of the SYSPRO menu:

  • Program List > Purchase Orders
  • Program List > Sales Orders
  • Program List > Sales Analysis
  • Program List > Inventory

This is the name given to the method of collecting information and producing statistics on the export and import of goods between countries of the European Union (EU).

Intrastat came into existence in 1993 as the source of trade statistics within the EU and the requirements are similar in all member states.

Starting

To use this feature, the following setup option(s) must be enabled:

Setup Options > Tax > Company Tax Options

  • EC VAT system required

    You won't be able to add Intrastat fields to forms and list views if this setup option is not enabled.

You can secure this feature by implementing a range of controls against the affected programs. Although not all these controls are applicable to each feature, they include the following:

  • You restrict operator access to activities within a program using the Operator Maintenance program.
  • You can restrict operator access to the fields within a program (configured using the Operator Maintenance program).
  • You can restrict operator access to functions within a program using passwords (configured using the Password Definition program). When defined, the password must be entered before you can access the function.
  • You can restrict access to the eSignature transactions within a program at operator, group, role or company level (configured using the eSignature Setup program). Electronic Signatures provide security access, transaction logging and event triggering that gives you greater control over your system changes.
  • You can restrict operator access to programs by assigning them to groups and applying access control against the group (configured using the Operator Groups program).
  • You can restrict operator access to programs by assigning them to roles and applying access control against the role (configured using the Role Management program).
  • Intrastat details can't be captured on blanket purchase orders or blanket sales orders. The default Intrastat details are applied when the sales or purchase order is created from the blanket sales or blanket purchase order and can be edited on the sales or purchase order.

Using

The following indicates areas in the product that may be affected by implementing this feature:

All Intrastat related fields are hidden by default and must be added to panes and list views using the Field Chooser or Field Selector functions.

Program List > Sales Analysis > Setup

This program lets you maintain regime codes.

Each country within the European Union requires different Intrastat information for reporting purposes. A regime is a set of regulations and agreements that determine the reporting requirements.

Program List > Sales Analysis > Setup

This program lets you maintain ports and airports that are used for Intrastat reporting purposes.

Program List > Sales Orders > Dispatch Notes > Transaction Processing

The Intrastat triangulation details are displayed on the Stocked Line and Non-stocked Line panes, as well as the Dispatch Note Lines list view.

Program List > Inventory > Setup

The following fields are available within the Replenishment pane:

  • Supplementary units factor

  • Supplementary units method

Program List > Sales Orders > Sales Order Processing

  • The following default values for Intrastat transactions can be specified on the Details tab of the Preferences window (select Preferences from the Options menu):

    • Intrastat exempt

    • Triangulation role

    • Dispatch state
    • Destination state

  • The following Intrastat triangulation details can be captured on the Stocked Line and Non-stocked Line panes:

    • Intrastat exempt

    • Triangulation role

    • Country of origin
    • Dispatch state

    • Destination state

      The dispatch and destination states must be members of the European Community (EC).

      Default values are displayed if these were specified in the Preferences window.

  • The Triangulation required field of the sales order header was renamed to Currency triangulation required.

  • The following fields (located in the Stocked Line Information and Non-stocked Line Information panes) enable you to calculate the supplementary units:

    • Supplementary units factor

    • Supplementary units method

  • The following fields of the Order header pane enable you to include these details in the EC Sales Reports - Aggregate report:

    • Regime code

    • Port of dispatch

  • The default values specified in the Preferences section of the Sales Order Entry program are displayed at each stocked and non-stocked merchandise line added but can be changed by the user.

  • The Triangulation required field of the sales order header was renamed to Currency triangulation required.

  • The following fields of the Sales Order Line Capture pane enable you to calculate the supplementary units:

    • Supp unit factor

    • Supp unit method

  • The following fields of the Order header pane enable you to include these details in the EC Sales Reports - Aggregate report:

    • Regime code

    • Port of dispatch

  • Intrastat triangulation details can be captured on the Stocked Line and Non-stocked Line panes.

  • The Triangulation required field of the sales order header was renamed to Currency triangulation required.

The Intrastat triangulation columns are available within the Order Lines list view.

Program List > Purchase Orders > Purchase Order Processing

  • The following default values for Intrastat transactions can be specified on the Preferences window (selected from the Options menu):

    • Intrastat exempt

    • Triangulation role

    • Dispatch state

    • Destination state

      The default Intrastat values are displayed in the Requisition Entry and Purchase Order Entry programs, as most purchase orders start with a requisition.

  • The following Intrastat triangulation details can be captured on the Stocked Line and Non-stocked Line panes:

    • Intrastat exempt

    • Triangulation role

    • Destination state
    • Dispatch state

    • Country of origin

      The dispatch and destination states must be members of the European Community (EC).

      Default values are displayed if these were specified in the Preferences window.

  • The following fields are available for capturing within the Purchase Order Header:

    • Port of arrival

    • Regime code

  • The following field is available within the Non-stocked Line pane:

    • Service charge

The following Intrastat triangulation details can be captured on the Detailed Information pane for stocked and non-stocked goods:

  • Intrastat exempt

  • Triangulation role

  • Destination state
  • Dispatch state

  • Country of origin

    The dispatch and destination states must be members of the European Community (EC).

    Default values are displayed if these were specified in the Preferences window.

  • The Intrastat triangulation details are displayed on the Detail line pane.

  • The following fields are available within the Intrastat details section of the Purchase Order Header:

    • Port of arrival

    • Regime code

  • The following field is available within the Intrastat options section of the Detail line pane:

    • Service charge

Program List > Purchase Orders > Purchase Order Processing

  • The Intrastat triangulation details are displayed on the EC SSD Information pane.

  • The following are available within the EC SSD Information table:

    • Supplementary units

    • Supplementary units factor

    • Supplementary units method

  • The Intrastat triangulation details are displayed on the EC SSD Information pane.

  • The Nationality field on the EC SSD Information pane was renamed to Destination state.

  • The following are available within the EC SSD Information table:

    • Supplementary units

    • Supplementary units factor

    • Supplementary units method

Program List > Purchase Orders > Purchase Order Processing

The following fields are available within the EC SSD Information pane:

  • Supplementary unit

  • Supplementary units factor

  • Supplementary units method

  • The Triangulation required field was renamed to Currency triangulation required and moved from the Intrastat details section to the Exchange rate details section.

  • The following fields of the Invoice pane enable you to include these details in the EC Sales Reports - Aggregate report:

    • Regime code

    • Port of dispatch

The following fields are available within the Dispatch details pane enabling you to include these details in the EC Sales Reports - Aggregate report:

  • Regime code

  • Port of dispatch

The following fields are available within the Purchase Order Delivery Address pane:

  • Port of arrival

  • Regime code

  • The following Intrastat triangulation details can be maintained within the Intrastat Transaction Maintenance pane:

    • Intrastat exempt

    • Triangulation role

    • Dispatch state

    • Destination state

    • Country of origin

  • The following fields of the Intrastat dispatches list view enable you to view the supplementary unit details:

    • Supp factor

    • Supp units method

  • The following fields are available for capturing within the Intrastat dispatches list view:

    • Regime code

    • Port/Airport

  • The Intrastat transaction type field within the Intrastat Transaction Maintenance pane and Intrastat dispatches list view enables the system to identify and group transactions by type for reporting purposes.

The following Intrastat triangulation details can be maintained at the PO Intrastat Transaction Maintenance pane and list view:

  • Intrastat exempt

  • Triangulation role

  • Dispatch state
  • Country of origin

  • Destination state

    This column was previously called Arr nationality.

  • Nature of Transaction

Program List > Sales Analysis > Reports

This report lists all Intrastat dispatch transactions and includes the following details for each sales order transaction:

  • Country of origin

  • Destination state

  • Dispatch state

  • Freight costs

  • Miscellaneous costs

  • Regime code

  • Dispatch port

  • Statistical value

Program List > Sales Analysis > Reports

This report lists the following for all Intrastat arrival transactions:

  • Country of origin

  • Destination state

  • Shipping location

  • Mode of transport

  • This report displays Intrastat transactions for sales orders where the triangulation role is defined as Supplier.

  • The Group by transaction type field of the Report Options pane enables the system to group transactions by transaction type.

  • The following Intrastat related fields are available on the report output:

    • Regime code

    • Port/Airport of dispatch

    • Freight/Miscellaneous charges

    • Statistical value of goods

    • Transaction type

Program List > Purchase Orders > Reports

  • The Intrastat triangulation details are displayed on the report.

  • A verification step ensures that unprinted statistics or statistics less than 1 year old can't be deleted using the Delete statistics file function.

Program List > Purchase Orders

  • The Intrastat triangulation details are displayed on the P/O Line Information pane.

  • The following fields are available within the Order Header pane:

    • Port of arrival

    • Regime code

  • The following field is displayed within the Detail Lines list view and P/O Line information pane:

    • Service charge

Program List > Sales Orders

The following fields are available within the Order Header pane:

  • Regime code

  • Port/Airport of dispatch

Program List > Sales Analysis > Browses

This program lets you browse on regime codes.

Program List > Sales Analysis > Browses

This program lets you browse on ports and airports recorded.