Submitting Intrastat Declarations

Intrastat reporting in SAP S/4HANA for international trade is based on purchasing documents and billing documents. The program Intrastat: Select Receipts and Returns to Supplier (RMIMST00) primarily selects purchasing documents relevant for reporting receipts. If goods have been returned to a supplier, the program earmarks the relevant items of the purchasing document for reporting dispatches.

The program Intrastat: Select Dispatches and Customer Returns (RVEXST00) primarily selects billing documents for reporting dispatches. Credit memos for returns from customers are earmarked for reporting receipts.

In a cross-company code sales involving two Member States, the company code in the Member State of receipt has to submit an Intrastat declaration if its customer is a private individual resident in that Member State. The program RMIMST00, therefore, also selects intercompany billing documents, if applicable.

Data selection can be configured to a certain extent in Business Configuration (Compliance and Trade→International Trade Management→Intrastat→General Settings for Intrastat declaration→Define Data Selection Control for Purchasing and →Define Data Selection Control for Sales).

For reports of receipt, the system by default selects purchasing documents for which the goods receipt has been posted in the reference period, that is, the calendar month of the Intrastat declaration. If the incoming invoice has not been posted in the month of the goods receipt, the system selects the purchasing document in the following month, whether the invoice has then been posted or not.

Based on logic B, the system selects only purchasing documents for which the incoming invoice has been posted in accounting. The declaration month is thus always the month of the invoice posting. If you opt for logic C instead, the system ignores the incoming invoice in data selection. Purchasing documents are always selected in the month of the goods receipt posting. Logic A corresponds to the default logic. However, the system takes some international trade data from the inbound delivery.

For reports of dispatch, the system selects billing documents in the month of their billing date. You can opt for the goods issue date of the outbound delivery instead.

Although representing intra-Union movements of goods, some documents might not be relevant for Intrastat reporting, in particular if the documents are part of chain transactions.

In third-party order processing in SAP S/4HANA Sales, the company tasks another supplier with the delivery of goods ordered by a customer. If the supplier and the customer are businesses located in different Member States, both are obliged to submit Intrastat declarations. The supplier reports the dispatch of the goods whereas the customer reports their receipt. The company pays the supplier and bills the customer for the goods.

In SAP S/4HANA, the billing document is created for the customer's sales order after the posting of the supplier's invoice. As the country of departure and the country of destination in the billing document are different Member States, the program RVEXST00 selects it, although the company is not the supplier of the goods. It, therefore, makes sense to exclude the item category or categories used in third-party order processing in Business Configuration to prevent incorrect Intrastat reporting (Compliance and Trade→International Trade Management→Intrastat→General Settings for Intrastat declaration→Define Exclusion of Sales Document Item Categories).

If a company supplies services to companies in other Member States based on sales orders, the item category or categories can be excluded from data selection in a similar way (Compliance and Trade→International Trade Management→Intrastat→General Settings for Intrastat declaration→Define Sales Document Item Categories for Services).

Individual purchasing or billing documents can be excluded from Intrastat reporting by setting the Intrastat Exclusion indicator at header level (Additional Data and Header Detail tabs respectively).

Programs RMIMST00 and RVEXST00 are intended for background execution at regular intervals. The jobs can be scheduled by using the Select Receipts and Returns to Supplier - Intrastat Declaration and Select Dispatches and Customer Returns - Intrastat Declaration apps.

After successful selection, you can process the data records of the Intrastat declarations in SAP S/4HANA for international trade using the Manage Instrastat Declarations app. If mandatory information is missing in a line item of the declaration, the system issues an incompleteness log in the Check Result area of the line item’s details. You can add missing data or, if required, change data that are defaulted from Business Configuration, master data or documents.

If there are no purchase orders or billing documents for individual intra-Union goods movements, you can manually add line items to the Intrastat declaration. On the other hand, you can delete automatically created line items for intra-Union goods movements that are not relevant for Intrastat reporting.

A credit memo might be issued in the same reporting period as the invoice. If the goods are not returned by the customer, the credit value has to be deducted from the invoice value in Intrastat reporting. In SAP S/4HANA for international trade, the system automatically carries out such deductions and assigns the item type Negative Correction represented by a minus sign to the line item for the credit memo.

After completing the data, you can release the Intrastat declaration. In the next step, you can create a file containing the data of the declaration and save the file on a computer in your company’s network. The system automatically formats the data according to the file format specified in the master record of the provider of information.

If an Intrastat declaration has to be corrected or enhanced after creating the file, you first have to cancel the release before you can make the required changes.