Submitting Intrastat Declarations

Objectives

After completing this lesson, you will be able to:

  • Explain Intrastat declaration processing

Data to be Reported

As a rule, Intrastat declarations only concern the goods movements between the Member States. Receipts and dispatches of Union goods are declared separately. Companies are only required to submit information in the Member State in which the goods physically arrive or from which they are physically dispatched. Receipts and dispatches that are free of charge and intra-Union subcontracting must also be reported.

The following data must be provided:

Basic Data to be Reported

  • Provider of information

  • Identification number of provider of information

  • Description of goods and commodity code as per the CN

  • Receiving and dispatching Member State

  • Country of origin

  • Region of origin or region of destination

  • Nature of transaction

  • Net mass in kilograms and (if applicable) supplementary unit as per the CN

  • Invoice amount without value added tax

  • Statistical value, if applicable

Unlike other Member States, Italy also collects data on the supply of services to or from other Member States as a part of the Intrastat declaration. To report the supply of services, the providers of information have to use codes from the nomenclature in the annex to Council Regulation (EC) No. 451/2008 establishing a new statistical classification of products by activity (CPA). This classification is also referred to as CPA 2008.

You can submit Intrastat declarations for services in Italy from SAP S/4HANA.

Provider of Information

In the SAP GTS system and in the SAP S/4HANA feeder system, you have to define a provider of information for each company code of the feeder system that submits Intrastat declarations. Providers of information are master data which you create, change, and display using the Manage Providers of Information app in the SAP Fiori launchpad of both the SAP GTS system and the SAP S/4HANA feeder system. In SAP S/HANA, the provider of information has to be specified in the programs that select data for Intrastat declarations. SAP ECC uses the company code for data selection.

In the master record of the provider of information, you maintain general data, such as the exact address, the value added tax registration number, and the declaration currency as well as information on the file format of the declaration (for example, ASCII or XML). The provider of information has no direct connection to the company code of the feeder system it represents.

The delivery Customizing for SAP GTS contains a business partner role for the provider of information (SLLPOI). You can assign this role to a business partner representing a company code in addition to the "Foreign Trade Organization" (SLLFTO) role. Tax numbers are copied from the business partner's master record to the master data of the provider of information.

Provider of Information

In the SAP S/4HANA feeder system and in the SAP GTS system, you have to define a provider of information for each company code that submits Intrastat declarations. Providers of information are stored as master data, which you create, change and display using the Manage Providers of Information app in the SAP Fiori launchpad of both the SAP S/4HANA feeder system and the SAP GTS system.

In the master record of the provider of information, you maintain general data, such as the exact address, the value added tax registration number, and the declaration currency as well as information on the file format of the declaration (for example, ASCII or XML). The provider of information has no direct connection to the company code of the feeder system it represents.

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