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Italian Intrastat

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Overview

The Intrastat page is used to generate and report information about trade among European Union (EU) countries/regions. Italian Intrastat contains information about the trade of goods and services for monthly or quarterly reporting.

The following table shows the fields that appear on the Italian Intrastat declaration.

Value

Intrastat journal field

Goods

Services

Dispatches

Arrivals

Dispatches

Arrivals

Monthly

Quarterly

Monthly

Quarterly

Your company's value-added tax (VAT) registration number

 

X

X

X

X

X

X

The customer's or vendors tax-exempt number

Tax exempt number field in the General section

X

X

X

X

X

X

The invoice amount in the accounting currency

Invoice amount field in the Invoice value section

X

X

X

X

X

X

The invoice amount in the transaction currency

Invoice amount in transaction currency field in the Invoice value section

 

 

X

X

 

X

The invoice number

Invoice field in the General section

 

 

 

 

X

X

The invoice date

 

 

 

 

 

X

X

The transaction code

Transaction code field in the Codes section

X

X

X

X

 

 

The commodity code

Commodity field in the Codes section

X

X

X

X

X

X

The weight

Weight field in the Data section

X

 

X

 

 

 

Additional units

Quantity of additional units field in the Unit section

X

 

X

 

 

 

The statistical value in the accounting currency

Statistical value field in the Statistical value section

X

 

X

 

 

 

The delivery terms

Delivery terms field in the Codes section

X

 

X

 

 

 

The delivery schedule

Delivery schedule field in the Codes section

 

 

 

 

X

X

The transport mode

Transport field in the Codes section

X

 

X

 

 

 

The method of payment

Method of payment field in the Codes section

 

 

 

 

X

X

The International Organization for Standardization (ISO) code for the payment country/region

The ISO code for your company's country/region (for dispatches) or the vendor company's country/region (for arrivals)

 

 

 

 

X

X

The country/region

Country/region field in the Dispatches/destination section

X

 

 

 

 

 

The county of origin or destination

County of origin/destination field in the Dispatch/destination section

X

 

 

 

 

 

The country/region of origin

Country/region of origin field in the Country/region of origin section

 

 

X

 

 

 

The county of origin

County of origin field in the Country/region of origin section

 

 

X

 

 

 

You must send two reports to the authority. One report is for intracommunity dispatches, and the other is for intracommunity arrivals. Each report consists of five parts:

  • Cover page

  • Section 1. Goods: This section contains information about normal transactions and credit notes that are related to invoices for goods in the same reporting period as the Intrastat declaration period.

  • Section 2. Corrections for goods: This section contains information about corrections and credit notes that are related to invoices for goods in previous Intrastat reporting periods.

  • Section 3. Services: This section contains information about normal transactions and credit notes that are related to invoices for services in the same reporting period as the Intrastat declaration period.

  • Section 4. Corrections for services: This section contains information about corrections and credit notes that are related to invoices for services in previous Intrastat reporting periods.

Set up Intrastat

Preliminary setup

The following general information should be set up before you start to work with Intrastat:

  • Commodity codes. For services, you should define six-digit commodity codes.
  • Transaction codes. Note that Italy uses one-digit transaction codes.
  • Transport methods.
  • Statistics procedures.
  • Foreign trade parameters.
  • Warehousing.
  • Released product details.
  • Agent contact information.

For more information, see Intrastat overview.

Set up Italian Intrastat

Follow these steps to set up Italian-specific options so that you can work with Intrastat.

  1. In Microsoft Dynamics Lifecycle Services (LCS), in the Shared asset library, download the latest version of the following Electronic reporting (ER) configurations for the Intrastat declaration:

    • Intrastat model
    • Intrastat report
    • Intrastat (IT)

    For more information, see Download Electronic reporting configurations from Lifecycle Services.

  2. In Dynamics 365 Finance, go to Tax > Setup > Foreign trade parameters.

  3. On the Intrastat tab, on the General FastTab, set the following fields:

    • County of origin/destination: Select your company's county. This county will be used on dispatches.

    • Transaction code: Select the transaction code for property transfers. This code will be used for transactions that cause an actual or planned transfer of property against compensation, and also for corrections.

    • Credit note: Select the transaction code for the return of goods.

    • Sales reporting period: Select the reporting period for the export declaration: Month or Quarter. Quarterly declarations are exported in simplified format.

    • Purchase reporting period: Select the reporting period for the import declaration: Month or Quarter. Quarterly declarations are exported in simplified format.

  4. On the Electronic reporting FastTab, set the following fields:

    • File format mapping: Select Intrastat (IT).
    • Report format mapping: Select Intrastat report.

  5. On the Commodity code hierarchy FastTab, in the Category hierarchy field, select Intrastat.

  6. On the Statistical value FastTab, set the Print and export statistical data option to Yes if necessary. This setting activates transfer of the statistical section. The statistical section consists of data about weights, additional units, statistical values, delivery terms, delivery schedules, transport modes, and regions of origin.

    Note

    For a quarterly declaration, the Intrastat report won't include the statistical section, or information about delivery terms and transport modes. For more information, see the table in the Overview section of this article.

  7. On the Country/region properties tab, list all the countries or regions that your organization does business with. For each country or region, set the following fields:

    • Party country/region: Select the country/region code.
    • Intrastat code: Enter the two-digit Intrastat code.
    • Currency: Specify the national currency of the country or region. If the vendor is based in an EU country/region that doesn't use the euro, invoice amounts will be reported in both the vendor's currency and euros. For example, if the vendor is based in Denmark, the reported amounts for the import declaration will be in both Danish kroner (DKK) and euros (EUR).
    • Country/region type: Select the country's or region's type in relation to your organization. For the Intrastat journal, only countries or regions of the EU and Special domestic type will be transferred.

    Note

    For countries or regions of the Special domestic type, the following fields are omitted from the Intrastat report file: Weight, Additional units, Statistical value, Delivery terms, Transport code, Country/region of origin/destination, and County of origin/destination. For example, in the Party country/region field, select SMR (San Marino), and then, in the Country/region type field, select Special domestic.

  8. Go to Accounts payable > Setup > Terms of delivery.

  9. In the grid, select the delivery terms.

  10. On the General FastTab, in the Intrastat code field, enter the one-digit code that will be used on the Intrastat report.

  11. Assign tax-exempt numbers to customers and vendors by following these steps. These numbers will appear on the Intrastat report.

  12. Go to Tax > Setup > Sales tax > Tax exempt numbers, and list all tax-exempt numbers for your customers and vendors. For each partner, set the following fields:

    • Country/region: Select the partner's country or region.
    • Tax exempt number: Enter the partner's tax-exempt number.
    • Company name: Enter the partner's name.

  13. Go to Accounts receivable > Customers > All customers, and follow these steps for every customer:

    1. Select a customer.
    2. On the Invoice and delivery FastTab, in the Sales tax section, in the Tax exempt number field, select All.
    3. Select the customer's tax-exempt number.

  14. Go to Accounts payable > Vendors > All vendors, and follow these steps for every vendor:

    1. Select a vendor.
    2. On the Invoice and delivery FastTab, in the Sales tax section, in the Tax exempt number field, select All.
    3. Select the vendor's tax-exempt number.

  15. Go to Tax > Setup > Foreign trade > Compression of Intrastat, and select the fields that should be compared when Intrastat information is summarized. For Italy, select Tax exempt number, Transaction code, Commodity, Delivery terms, Transport, Country/region, Country/region of origin, County of origin, County of origin/destination, Currency, Month, Quarter, and Correction year.

Italian vendor invoice journal for foreign trade

When you work with the vendor invoice journal, it's crucial that you consider some parameters that affect your Intrastat report. On the Foreign trade tab, you can review and set the following Italy-specific fields.

Field Description
Transaction code Select the transaction code.
Transport Select the transport that is used for the transfer.
Commodity Select the item commodity code.
Additional units Enter additional units, if additional units should be reported for the selected commodity code.
Country/region Select the partner's country/region.
County of origin/destination Select the destination county.

Intrastat journal

You use the Intrastat journal to manage information about trade among EU countries/regions.

To open the Intrastat journal, go to Tax > Declarations > Foreign trade > Intrastat. The following information is shown for each transaction:

Field Description
Date The date of the transaction posting.
Direction This field is set to Arrivals for purchases or Dispatches for sales.
Item type This field can be set to Goods or Services.
Correction When this option is set to Yes, the transaction is a correction. In that case, you can report corrections to Intrastat transactions that have already been reported. On the General tab, in the Corrections section, use the Month, Quarter, and Correction year fields to specify the original transaction period. Use the Original Intrastat record field to specify the original record.
Item number The code for the released product.
Category The ode for the procurement category.
Commodity The item commodity code. This value is specified on the Released product details page for products, or it can be manually set on the transaction line.
Weight The weight for the transaction line in kilograms (kg). This value is specified on the Released product details page for products, or it can be manually set on the transaction line.
Invoice amount The amount in the accounting currency
Invoice amount in transaction currency The amount in the national currency of the partner.
Currency The national currency of the partner.

Note

If you receive a negative correction (credit note) in the same period as the reporting period, you must manually change the Intrastat journal by following these steps.

  1. Go to Tax > Declarations > Foreign trade > Intrastat.
  2. Find and delete the transaction that is marked as a correction.
  3. Find the original transaction, and change the value of the Invoice amount field as appropriate. For example, you have an invoice for 10,000, and you receive a credit note for -2,000. In this case, you must open the Intrastat journal, and find and delete the transaction for -2,000. Then find the original transaction for 10,000, and set the invoice amount to 8,000 (= 10,000 - 2,000).

Intrastat transfer

On the Action Pane, you can select Transfer to automatically transfer the information about intracommunity trade from your sales orders, free text invoices, purchase orders, vendor invoices, vendor product receipts, project invoices, and transfer orders. Only documents that have an EU country as the country or region of destination (for dispatches) or consignment (for arrivals) will be transferred.

Alternatively, you can manually enter transactions by selecting New on the Action Pane.

For each transaction, you can set several Italy-specific parameters on the General tab. The following table provides more information about the fields.

Field Description
Item type This field can be set to Goods or Services.
For a transaction to be considered a service, your invoice line should be set up in one of the following ways:
- It has no commodity code
- It has a six-digit commodity code
County of origin The county of origin of the product or service. This value is specified on the Released products page.
Mode of delivery The mode of delivery.
To specify the mode of delivery, go to Sales and marketing > Setup > Distribution > Modes of delivery.
Month The month of the original transaction.
Quarter The quarter of the original transaction.
Correction year The year of the original transaction.
Original Intrastat record For service corrections, enter the number of the original Intrastat record.
Currency The national currency of the partner.
Invoice amount in transaction currency The invoice amount in the national currency of the partner.
Invoice charges amount in transaction currency The invoice charges in the national currency of the partner.
Invoice value in transaction currency The invoice value in the national currency of the partner.

For more information about the invoice charges in the national currency of the partner, see Intrastat overview prerequisites (Miscellaneous charges).

Generate an Intrastat report

  1. To generate an Intrastat report, go to Tax > Declarations > Foreign trade > Intrastat.
  2. On the Action Pane, select Output > Report.
  3. In the Intrastat Report dialog box, select the start and end dates for the report.
  4. In the Generate file field, select Yes to generate a .txt file and enter the name of the file.
  5. In the Generate report field, select Yes to generate a .xlsx file and then enter the name of the report.
  6. Select Arrivals or Dispatches based on what the report is about.
  7. In the Reference number field, enter the document number. This value affects the file number code on the Intrastat file report.