Set up Intrastat reporting

All companies in the European Union (EU) must report their trade with other EU countries/regions. Companies must report the movement of goods to the statistics authorities in their country/region every month, and the report must be delivered to the tax authorities. Intrastat is the system that's used to collect trade statistics about goods within these countries/regions. Use the Intrastat report to complete periodic Intrastat reporting by collecting, recording, and reporting the trade of goods according to local legislation.

Intrastat reporting is based on basic EU regulations that apply to all countries/regions. However, there are differences within the individual countries/regions. Each country/region has its rules about what and how to report.

Note

Intrastat information doesn't apply to the movement of services between countries/regions, but only goods (Items and Fixed Assets). If the local government requires registering the movement of services between countries/regions, it can be done using the Service Declaration feature.

This features is available as an app at AppSource. ATo use this feature, you must first install it on the Extension Management page. Learn more about this functionality here.

Important

This article describes the new Intrastat experience available in Business Central starting in the 2022 release wave 2, which includes extended features. If you haven't upgraded your solution, read the previous version's Intrastat setup and usage article at Set Up and Report Intrastat.

Assisted setup

To use assisted setup for the Intrastat, follow these steps:

1. Select the icon, enter Assisted Setup, and then select the related link.

2. On the Assisted Setup page, select the line for Set up Intrastat reporting in the Report on financial health group.

3. Follow the instructions for the basic setup for Intrastat. To read more about the Intrastat setup, see the Intrastat configuration section later in this article.

4. After the setup is completed, select Finish to start to use the new Intrastat experience.

   Note

   You can install the Intrastat Reporting Core app on any base app country version, regardless of whether it's in the EU. However, this feature is intended for regulatory reporting in EU countries. Microsoft provides full regulatory and localization support only in EU countries. If you're in an EU country where Microsoft doesn't provide localization support, you must find partner-based localization support. You might have to install a country/region-specific Intrastat app in addition to the core extension to meet local requirements. The country-specific apps can only be installed on base apps because they're intended for localization purposes. Intrastat Core has one core app and country-specific local apps.

Intrastat configuration

Before you can use Intrastat reports, there are several configurations that must be set up.

Intrastat reporting setup

Use the Intrastat Reporting Setup page to enable and set the default behavior for Intrastat reporting. You can specify whether you need to report Intrastat from shipments (dispatches), receipts (arrivals), or both, depending on thresholds set by your local authorities. You can also set default transaction types for the regular and return documents that are used for transaction reporting.

Follow the steps to set up Intrastat reporting.

1. Select the icon, enter Intrastat Report Setup, and then select the related link.

2. On the General FastTab, select or enter field information as necessary. Hover over a field to read a short description. The following table describes some of the key fields.

   Field	Description
   Report Receipts	Specifies that you must include arrivals of received goods in Intrastat reports.
   Report Shipments	Specifies that you must include shipments of dispatched items in Intrastat reports.
   Include Drop Shipments	Specifies if drop shipment transactions are included in Intrastat reports. To learn more, see Work with Intrastat Reporting.
   Shipments Based On	Specifies the country code based on which Intrastat report lines are taken.
   VAT No. Based On	Specifies the customer or vendor code based on which the value-added tax (VAT) number is taken for the Intrastat report.
   Company VAT No. on File	Specifies how the company's VAT registration number is exported to the Intrastat file.
   Vendor VAT No. on File	Specifies how a vendor's VAT registration number is exported to the Intrastat file.
   Customer VAT No. on File	Specifies how a customer's VAT registration number is exported to the Intrastat file.
   Get Partner VAT	Specifies which type of Intrastat report line the partner's VAT registration number is updated from. Depending on your local requirements, you can choose receipt lines only, shipment lines only, or both types of lines.

3. On the Default Transactions FastTab, select or enter field information as necessary. Hover over a field to read a short description. The following table describes some of the key fields.

   Field	Description
   Default Trans. Type	Specifies the default transaction type for regular sales shipments, service shipments, and purchase receipts.
   Default Trans. Type – Returns	Specifies the default transaction type for sales returns, service returns, and purchase returns.
   Default Private Person VAT No.	Specifies the default private person VAT number if the private person must have a dedicated VAT number on the Intrastat report.
   Default 3-Party Trade VAT No.	Specifies the default three-party trade VAT number if you don't have the VAT number.
   Default VAT for Unknown State	Specifies the default VAT number for an unknown state.
   Default Country/Region Code	Specifies the default receiving country code.

4. On the Reporting FastTab, select or enter the field information as necessary. Hover over a field to read a short description. The following table describes some of the key fields.

   Field	Description
   Data Exch. Def. Code	Specifies the data exchange definition code to generate the Intrastat file. This field is available only if the Split Receipts/Shipments Files field is set to No.
   Split Receipts/Shipments Files	Specifies whether receipts and shipments should be reported in two separate files.
   Zip File(-s)	Specifies whether the report files should be added to the zip file.
   Data Exch. Def. Code – Receipt	Specifies the data exchange definition code to generate the Intrastat file for received goods. This field is available only if the Split Receipts/Shipments Files field is set to Yes.
   Data Exch. Def. Code – Shipment	Specifies the data exchange definition code to generate the Intrastat file for shipped goods. This field is available only if the Split Receipts/Shipments Files field is set to Yes.

5. On the Numbering FastTab, enter a value in the Intrastat Nos field.

Set up a reporting file

1. Select the icon, enter Data Exchange Definitions, and then select the related link.

2. Select New, and then, on the General FastTab, enter information about the data exchange definition, data file type, column separator, related codeunits, XMLport, and other fields as needed.

3. On the Line Definitions FastTab, enter a value in the Line Type field to describe the formatting of lines in the data file and where you need to define the number of columns for this line.

4. On the Column Definitions FastTab, fill in the line for each planned column.

5. On the Line Definitions FastTab, select Field Mapping.

6. On the Field Mapping page, create a new entry.

7. On the General FastTab, select the Table ID value (for Intrastat Report Line, choose 4812), and enter the following field information:

   1. In the Key Index field, specify the key index to sort the source records before export.
   2. In the Mapping Codeunit field, select a value.

8. On the Field Mapping FastTab, add the columns that you previously configured on the Column Definitions FastTab, and then add the following field information:

   1. Specify the Field ID value for each of the columns.
   2. Specify the Transformation Rule value for each column as needed. The value specifies the rule that transforms imported text to a supported value before it can be mapped to a specified field in Business Central. When you choose a value in this field, the exact value is entered in the Transformation Rule field in the Data Exch. Field Mapping Buf. table. (Conversely, when an exact value is entered in the Transformation Rule field in the Data Exch. Field Mapping Buf. table, a value is chosen in this field.)

9. If you need to group entries based on some columns, on the Field Grouping FastTab, select the fields that you want to use for grouping.

Note

Dynamics 365 Business Central comes with the preconfigured data exchange definition for Intrastat for all localized countries/regions. To learn more about how to create a new data exchange definition, see Set Up Data Exchange Definitions.

Set mandatory fields with the Intrastat report checklist

In some countries/regions, the authorities require that Intrastat reports include, for example, the shipment method for purchases or other values when sales are over a certain threshold.

To set mandatory fields or values on the Intrastat Report page, follow the steps.

1. Select the icon, enter Intrastat Report Setup, and then select the related link.
2. Select Intrastat Report Checklist.
3. Follow the steps to add the necessary lines for checking:

   1. Set the Field No. field to a field that must be checked for a nonempty value.

   2. Enter a value in the Filter Expression field if needed, based on the following rules:

      1. When you open the Filter Page, select the filter that you need to use for checking.
      2. Select a value related to the selected filter.
      3. If you must fill more filters for the chosen field, repeat the previous two steps to add another filter.
      4. When you finish entering the filters for the chosen field, select OK.

   3. Select the Reversed Filter Expression checkbox to specify that the check for fields is run only on those lines that don't match the filter expression. If the line isn't filtered, this field is ignored.

Note

When you open the Filter Page from the Filter Expression line, you can use all standard filter expressions related to the specific field you want to filter.

Be careful when you set up validation rules, because they can differ between countries/regions.

Use custom codeunits in Intrastat reporting

If you want to change how Intrastat works, and the default configuration isn't enough, you can customize the system by extending the standard features. If you need to further change the Intrastat behavior, you can develop your own codeunits. When you create codeunits, you need to make extra changes to use them. To configure Business Central to use your own objects, follow these steps.

1. Select the icon, enter VAT Reports Configuration, and then select the related link.
2. On the VAT Reports Configuration page, add a new line.
3. In the VAT Report Type field, select Intrastat Report.
4. In the VAT Report Version field, specify the version of the report.
5. Add your codeunits for the following options:
   1. In the Suggest Lines Codeunit ID field, specify the new codeunit for suggesting lines in the Intrastat report lines.
   2. In the Content Codeunit ID field, specify the new codeunit for exporting data as a file using a Data Exchange Definition.
   3. In the Validate Codeunit ID field, specify the new codeunits for validating results inside Intrastat report lines.

Important

This line must be empty if you use the standard codeunits. You should only create a line and configure it if you have developed custom codeunits.

Other Intrastat configurations

Customer and vendor cards include the Intrastat Partner Type field, which has the same option values as the Partner Type field:

• (blank)
• Company
• Person

The Intrastat Partner Type field replaced the Partner Type field in Intrastat reporting. The Partner Type field is used in the Single Euro Payments Area (SEPA) to define the SEPA Direct Debit Scheme (Core or B2B). The Intrastat Partner Type field is used for Intrastat reporting only. Therefore, you can specify different values for the two fields if necessary.

If the Intrastat Partner Type field is left blank, the value from the Partner Type field is used for Intrastat reporting.

In addition to Intrastat Report Setup, Data Exchange Definitions, and Intrastat Report Checklist, the following settings must also be configured.

Page	Description
Countries/Regions	On the Countries/Regions page, add EU Country/Region Code and Intrastat Code information to specify a code for the country/region that you're trading with. This information is used in Intrastat reporting.
Tariff Numbers	In many countries/regions, the customs and tax authorities establish eight-digit codes for various items. To enable item entries to contain the necessary information when the program imports them to the Intrastat journal line, enter the item code on the Tariff Numbers page. Find the codes for the items that your company deals with, and enter them on the Tariff Numbers page.
Transport Methods	There are seven, one-digit codes for Intrastat transport methods: 1 for sea, 2 for rail, 3 for road, 4 for air, 5 for the post, 7 for fixed installations, and 9 for own propulsion (for example, transporting a car by driving it). Business Central doesn't require these specific codes. However, we recommend that the descriptions provide a similar meaning.
Transaction Types	Countries and regions have different codes for types of Intrastat transactions. For example, for ordinary purchases and sales, exchange of returned goods, and exchange of non-returned goods. Set up all the codes that apply to your country/region. These codes are then used on the Foreign Trade FastTab on sales and purchase documents and when you process returns.
Transaction Specifications	Set up codes to supplement the transaction type descriptions.

Note

Starting in January 2022, Intrastat requires different transaction nature codes for dispatches to private individuals or non-VAT registered businesses and VAT-registered businesses. To comply with this requirement, we recommend that you review or add new transaction nature codes on the Transaction Types page, according to the requirements in your country. You should also check and update the Intrastat Partner Type field to Person for a private individual or non-VAT registered business customers on the relevant Customer page. If you're unsure about the correct Intrastat partner type or transaction type to use, we recommend that you ask an expert in your country or region.

Field	Description
Net Weight	Weight is one of the basic configurations that are related to Intrastat reporting, because the total weight is mandatory for reporting. To be ready for this requirement, enter a value in the Net Weight field on the item or fixed asset card.
Country of Origin Code	Use the two-letter ISO Alpha Codes on the item or fixed asset card for the country/region where the good was obtained or produced. If the good was produced in more than one country/region, the country/region of origin is the last country/region where it was processed.
VAT identification number of the partner operator in the Member State of import	This number is the VAT-ID of the partner operator in the member state of import. The VAT-ID is also used in the exchange of intra-EU-export data among the member states and allows the member states to allocate the received data to the importing company in their own country/region. Reporting units must report on the VAT-ID of the company that declared the intra-Union acquisition of goods in the member state of import.

Optionally, you can also set up:

• Commodity codes: Customs and tax authorities have numerical codes that classify items and services. You can specify these codes on items.
• Areas: Supplementary information about countries and regions.
• Entry/exit points: Specify the locations where you ship or receive items to or from other countries/regions. An airport is an example of an entry or exit point. You enter entry or exit points on sales and purchase documents on the Foreign Trade FastTab. This information is copied from the item entries when you create the Intrastat journal.
• Supplementary unit of measure: The quantity of goods for Intrastat reporting can be either net weight (in kilograms) or a supplementary unit. If supplementary units are required, you must configure them for items and fixed assets.

Set up transport methods

1. Select the icon, enter Transport Methods, and then select the related link.
2. Fill in the field information as necessary. Hover over a field to read a short description.

Set up transaction nature codes

1. Select the icon, enter Transaction Types, and then select the related link.
2. Fill in the field information as necessary. Hover over a field to read a short description.

Other related configurations

Before you use the Intrastat reporting feature, you must define fields on the item, fixed asset, customer, and vendor cards.

Item cards

To enter Intrastat information on an item, follow these steps.

1. Select the icon, enter Items, and then select the related link.

2. Select the item you want to configure.

3. On the Costs & Posting FastTab, in the Tariff No., Supplementary Unit of Measure, and Country/Region of Origin Code fields, enter a value.

   Note

   To use a unit of measure to supplement the base unit of measure, configure the supplementary unit of measure on the Item Units of Measure page.

4. On the Inventory FastTab, in the Net Weight field, enter a value in decimal format.

Note

When you add the tariff number to a unit of measure that's defined for the item, Business Central automatically fills in the Supplementary Unit of Measure field, based on the tariff number configuration. You can change the Supplementary Unit of Measure field value as needed.

Set up fixed assets for Intrastat

1. Select the icon, enter Fixed Assets, and then select the related link.
2. Select the fixed asset you want to configure.
3. On the Intrastat FastTab, in the Tariff No., Net Weight, and Supplementary Unit of Measure fields, enter a value.

Note

You can use different units of measure as your supplementary unit of measure. But whatever Unit of Measure Code you choose, its Quantity in Intrastat reports will always be 1.

Set up vendors for Intrastat

Before you can include a vendor in Intrastat reporting, enter their information on the Vendor Card page. For example, specify a Country/Region Code value and a VAT Registration No. value.

1. Select the icon, enter Vendors, and then select the related link.
2. Select the vendor you want to configure.
3. On the Intrastat FastTab, in the Default Trans. Type, Default Trans. Type - Returns, and Default Transport Method fields, set a default value for each field.
4. On the Payments FastTab, in the Intrastat Partner Type field, specify whether the vendor is a person or a company.

Set up customers for Intrastat

Before you can include a customer in Intrastat reporting, enter their information on the Customer Card page. For example, you must specify a Country/Region Code value and a VAT Registration No. value.

1. Select the icon, enter Customers, and then select the related link.
2. Select the customer you want to configure.
3. On the Intrastat FastTab, in the Default Trans. Type, Default Trans. Type - Returns, and Default Transport Method fields, set the default value for each field.
4. On the Payments FastTab, in the Intrastat Partner Type field, specify whether the vendor is a person or a company.

Exclude items and fixed assets from Intrastat reporting

If there's a reason to exclude a specific item or fixed asset from Intrastat reporting, change the option on its card marking the Exclude from Intrastat Report field. Use this field on the Item Template card to create more items excluded from the Intrastat reporting.

Exclude an item from Intrastat reporting

1. Select the icon, enter Items, and then select the related link.
2. Select the item that you want to configure, and then, on the Cost & Posting FastTab, select the Exclude from Intrastat Report checkbox.

Exclude a fixed asset from Intrastat reporting

1. Select the icon, enter Fixed Assets, and then select the related link.
2. Select the fixed asset you want to configure.
3. On the Intrastat FastTab, select the Exclude from Intrastat Report checkbox.

Set up tariff numbers

1. Select the icon, enter Tariff Numbers, and then select the related link.

2. On the Tariff Numbers page, enter information in the fields described in the following table.

   Field	Description
   No.	Specifies the tariff number.
   Description	Specifies a description of the related tariff number.
   Supplementary Units	Specifies whether the customs and tax authorities require information about the quantity and unit of measure for this item.
   Conversion Factor	Specifies the conversion factor for the tariff number.
   Unit of Measure	Specifies the unit of measure for the tariff number.

Note

If you add a supplementary unit of measure, Business Central asks whether you want to update related items. If you choose to update related items, the Unit of Measure value on the Item Units of Measure page is updated for all items that have the same tariff number.

When you add a tariff number that has a defined Unit of Measure value to the item, Business Central automatically adds a new unit of measure to the Item Units of Measure value for the item. The Qty. per Unit of Measure value is based on the Quantity Rounding Precision field.

Automate the process of inheriting the country of origin for items

Note

If you want to transfer the country of origin from the purchase document to the sales invoice, you must use item tracking lines. Otherwise, the system won't use the default value.

The sections that follow describe how to set up the transfer.

Intrastat report

1. Select the icon, enter Intrastat Report Setup, and then select the related link.
2. In the Intrastat Report Setup in the Default Country Code for Item Tracking field, choose the Purchase Headers option.

Item

You must enable item tracking for these items, either serial numbers, lots, or both. To enable item tracking for the item, follow these steps.

1. Select the icon, enter Item, and then select the related link.
2. Choose the item that you want to configure.
3. On the Item Card page, on the Item Tracking FastTab, select one of item tracking codes using the Item Tracking Code field.
4. When you make a selection, you can see how the item tracking codes are configured.
5. Select the code you want, and select OK.

Use the item in purchase documents

After you select an item that has item tracking enabled on the purchase line, follow these steps.

1. Om the Lines FastTab, choose Line, and run the Item Tracking Lines action.
2. On the Item Tracking Lines page, after you fill in the Serial No. or Lot No. fields and enter a value in the Quantity (Base) field, choose one of the following options:
   1. The Lot No. Information Card action if you're using lots.
   2. The Serial No. Information Card action if you're using serial numbers.
3. You can choose New (+) to create new lot or serial numbers on the Lot No. Information Card or Serial No. Information Card pages.
4. The Country/Region Code is populated with the Country/Region Code from the purchase document. You can change it if you want.
5. Close the page.
6. Repeat this process for each line on the Item Tracking Lines page where you configured item tracking.
7. Close the Item Tracking Lines page.

When you work with sales invoices, Business Central automatically collects the Country/Region Code for any lot or serial number you choose. You can always check the code using the Item Tracking Lines action from the sales lines.

These Country/Region Codes are automatically populated in the Country/Region of Origin Code field in the Intrastat Report Lines.

Enter country/region Intrastat settings

Intrastat requirements are similar in all member states of the EU, though there are important exceptions. In theory, the rules should be uniformly applied in all member states. However, there are differences in implementations, because some member states provide guidelines about how to apply the principles in specific situations (for example, commercial samples and returns of goods). These guidelines can produce different results for various situations. Therefore, the information that countries/regions must enter can differ, as can the file format that they must use for reporting.

Note

If you don't fill in the Lot No. Information Card or Serial No. Information Card pages for a lot or serial number, Business Central won't use the Country/Region Code from the purchase document. Instead, the information comes from the Item card.

Austria

Intrastat reporting in Austria requires two different files for receipts and shipments. To verify that your setup is correct, follow the steps.

1. Select the icon, enter Intrastat Report Setup, and then select the related link.
2. On the Reporting FastTab, check whether Split Receipts/Shipments Files is selected. If it is, two separate Data Exch. Def. Code values are configured.
3. Verify that the Zip File(-s) field is selected, to ensure that report files are added to the zip file.

The process of working with Intrastat reports is the same as the global feature.

Czech Republic

The new Intrastat report experience for the Czech Republic is available in 2023 release wave 1. In the meantime, continue to use the Intrastat Journal feature.

Finland

In Finland, there are a few more steps to set up Intrastat. Intrastat reporting in Finland requires two different files for receipts and shipments. There are also two separate Data Exch. Def. Code values.

1. Select the icon, enter Intrastat Report Setup, and then select the related link.

2. On the Intrastat Report Setup page, on the File Setup FastTab, enter the field information as described in the following table.

   Field	Description
   Custom Code	Specifies a custom code for the Intrastat file setup information.
   Company Serial No.	Specifies a company serial number for the Intrastat file setup information.

3. On the Reporting FastTab, check whether Split Receipts/Shipments Files is selected.

The process of working with Intrastat Reports is the same as the global feature.

Italy

A new Intrastat report experience for Italy is available starting in February 2023. In the meantime, continue to use the Intrastat Journal feature.

Sweden

Intrastat reporting in Sweden requires two different files for receipts and shipments. To verify that your setup is correct, follow the steps.

1. Select the icon, enter Intrastat Report Setup, and then select the related link.
2. On the Reporting FastTab, verify that Split Receipts/Shipments Files is selected. If it is, two separate Data Exch. Def. Code values are configured.

The process of working with Intrastat reports is the same as in global feature.

See also

Intrastat Reporting in Business Central
Financial Management
Work with Business Central

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