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 for collecting trade statistics of goods within these countries/regions. You use Intrastat Report to complete periodic Intrastat reporting (typically monthly), collecting, recording, and reporting trade of goods according to local legislation.

Intrastat reporting is based on basic EU regulations that apply to all countries; however, in practice, there are some differences within the individual countries. Each country has its rules of what exactly and how to report.

Note

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

This feature is expected to be available from November 2022 as an app at AppSource so, if you want to use it, you will first need to install it on the Extension Management page.

Important

This article covers the new Intrastat experience available from Business Central version 21. Consult your administrator to learn which version your company is using and to enable the new functionality.

Read the previous version's Intrastat setup and usage article at Set Up and Report Intrastat.

Enable the new Intrastat experience

In the 2022 release wave 2, Business Central includes a redesigned Intrastat experience with extended features. If the new Intrastat functionality is not enabled in your environment, it can be manually enabled by an administrator on the Feature Management page.

1. Choose the icon, enter Feature Management and then choose the related link.
2. On the Feature Management page, select the Feature Update: Replace the existing Intrastat functionality with the new Intrastat extension line. Learn more about feature management at Enabling Upcoming Features Ahead of Time in the administration content.
3. On the Enable for column, choose All Users.
4. Read the explanation of how the system will be upgraded and choose Yes if you agree.
5. Select Next and you will get a basic setup for Intrastat. Read more about the Intrastat setup at the Intrastat configuration section.
6. After finishing the setup, choose Finish to start using the new Intrastat experience.

Important

Keep in mind that you cannot use old and new experiences in parallel. Before activating the extension in a production environment, it is recommended that you first enable and test this feature in a sandbox environment with a copy of the production data before doing this in a production environment. Once you activate a new user experience in your production environment, you cannot revert back to the old Intrastat functionality.

Note

Depending on your company location, enabling the feature described above will be enough. For countries with specific features for Intrastat reporting, you should enable the country-specific Intrastat app in addition to the core extension.

Intrastat configuration

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

Intrastat reporting setup

The Intrastat Reporting Setup page is used to enable Intrastat reporting and set defaults for it. You can specify whether you need to report Intrastat from shipments (dispatches), receipts (arrivals), or both, depending on thresholds set by your local regulations. You can also set default transaction types for regular and return documents, used for the nature of transaction reporting.

To set up Intrastat reporting:

1. Choose the icon, enter Intrastat Report Setup and then choose the related link.

2. Open the General FastTab and fill the fields as necessary. Hover over a field to read a short description. The table below 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.
   Shipments Based On	Specifies based on which country code Intrastat report lines are taken. You can choose one of the options: Sell-to Country, Bill-to Country, or Ship-to Country.
   VAT No. Based On	Specifies based on which customer/vendor code the value-added tax (VAT) number is taken for the Intrastat report. You can choose one of the options: Sell-to VAT or Bill-to VAT.
   Company VAT No. on File	Specifies how the company's VAT registration number exports to the Intrastat file. You can choose one of the options: VAT Reg. No., adding the EU Country Code as a prefix and removing the EU Country Code from VAT Reg. No.
   Vendor VAT No. on File	Specifies how a vendor's VAT registration number is exported to the Intrastat file. You can choose one of the options: VAT Reg. No., adding the EU Country Code as a prefix and removing the EU Country Code from VAT Reg. No.
   Customer VAT No. on File	Specifies how a customer's VAT registration number is exported to the Intrastat file. You can choose one of the options: VAT Reg. No., adding the EU Country Code as a prefix and removing the EU Country Code from VAT Reg. No.
   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 only for receipt, only for shipment, or for both types of lines.

3. Open the Default Transactions FastTab and fill the fields as necessary. Hover over a field to read a short description. The table below 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 in case the private person must have a dedicated VAT number on the Intrastat report.
   Default 3-Party Trade VAT No.	Specifies the default 3-party trade VAT number in case you don't have its 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. Open the Reporting FastTab and fill the fields as necessary. Hover over a field to read a short description. The table below describes some of the key fields:

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

5. Open the Numbering FastTab to set up Intrastat Nos.

Set up a reporting file

1. Choose the icon, enter Data Exchange Definitions and then choose the related link.
2. Choose the New action.
3. On the General FastTab, describe the data exchange definition, the data file type, column separator, related codeunits, XMLport, and other fields by filling in the fields.
4. On the Line Definitions FastTab, describe the formatting of lines in the data file by filling the fields based on the Line Type field and where you need to define the number of columns for this line.
5. On the Column Definitions FastTab, fill in the line for each planned column. You can define column names, data types (Text, Date, or Decimal), length of the fixed-width line that holds the column if the file is of type Fixed Text, and some other parameters.
6. Choose the Field Mapping action on the Line Definitions FastTab to open the Field Mapping page.
7. Create the new entry, and on the General FastTab choose the proper Table ID (for Intrastat Report Line, choose 4812), then fill in more fields:
   1. Specify the key index to sort the source records before exporting in the Key Index field.
   2. Select the proper Mapping Codeunit.
8. On the Field Mapping FastTab, add columns you previously configured in the Column Definitions FastTab, then add the following:
   1. Specify the Field ID for each of the columns.
   2. Specify the Transformation Rule for each column you need it. It 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 and vice versa.
9. If you need to group entries based on some columns, on the Field Grouping FastTab, choose the fields you want to use for grouping.

Note

Dynamics 365 Business Central comes with the preconfigured data exchange definition for Intrastat for all localized countries. Learn more about creating a new data exchange definition at the Set Up Data Exchange Definitions article.

Set mandatory fields with the Intrastat report checklist

In some countries, 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 and/or values on the Intrastat Report page:

1. Choose the icon, enter Intrastat Report Setup, then choose the related link.
2. Choose the Intrastat Report Checklist action.
3. Add the necessary lines for checking using the following instructions:
   1. Set the Field No. field to a field that must be checked for a non-empty value.
   2. Fill the Filter Expression field if needed, based on the following rules:
      1. When you open the Filter Page, choose the Filter you need to use for checking.
      2. On the next step, choose a value related to the Filter you used.
      3. If you have more filters you need to fill for this specific field, you can add another filter by following the same steps.
      4. When you finish entering the filters for the chosen field, choose OK.
   3. Select the Reversed Filter Expression field to specify that the check for fields is run only on those lines that do not match the filter expression. If the line is not 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. They can differ from country to country.

Use custom codeunits in Intrastat reporting

If you want to change how Intrastat works and the default configuration is not 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, however, you need to make additional changes to use them. To configure the system to use your own objects:

1. Choose the icon, enter VAT Reports Configuration, then choose the related link.
2. On the VAT Reports Configuration page, add a new line.
3. On the VAT Report Type field, choose the Intrastat Report option.
4. On the VAT Report Version field, specify the version of the report.
5. After that, you can add your codeunits for the following options: a. In the Suggest Lines Codeunit ID field, specify the new codeunit for suggesting lines in the Intrastat report lines. b. In the Content Codeunit ID field, specify the new codeunit for exporting data as a file using a Data Exchange Definition. c. 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

Important

Customer and vendor cards include a field, Intrastat Partner Type, that has the same option values as the Partner Type field: "" (blank), Company, and Person. The Intrastat Partner Type field has 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. This way, 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.

Except for Intrastat Report Setup, Data Exchange Definitions, and Intrastat Report Checklist, you also need to configure other settings:

Page	Description
Countries/Regions	Before starting using Intrastat reports, you must also set up the Countries/Regions page. On this page, you must add the EU Country/Region Code and Intrastat Code to specify a code for the country/region you are trading with, as it will be used in Intrastat reporting.
Tariff Numbers	In many countries, the customs and tax authorities establish 8-digit codes for various items. In order for item entries to contain the necessary information when the program imports them to the Intrastat journal line, you must 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 does not 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, such as ordinary purchase and sale, 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 and/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 are 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 related to Intrastat reporting as the Total Weight is mandatory for reporting. To be ready for this requirement, you must also fill 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 where the good was obtained or produced. If the good was produced in more than one country, the country of origin is the last country where it was significantly processed.
VAT identification number of the partner operator in the Member State of import	This is the VAT-ID number 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. 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 established numerical codes that classify items and services. You 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. 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 will also be 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. Choose the icon, enter Transport Methods, then choose the related link.
2. Fill in the fields as necessary. Hover over a field to read a short description.

Set up transaction nature codes

1. Choose the icon, enter Transaction Types, and choose the related link.
2. Fill in the fields as necessary. Hover over a field to read a short description.

Other related configurations

Before using the Intrastat reporting feature you need to configure some fields on the item, fixed asset, customer, and vendor cards.

Item cards

To set up all necessary information related to Intrastat on item cards:

1. Choose the icon, enter Items, then choose the related link.
2. Select the item you want to configure.
3. On the Costs & Posting FastTab, fill the Tariff No., Supplementary Unit of Measure, and Country/Region of Origin Code fields.
4. On the Inventory FastTab, enter the decimal value in the Net Weight field.

Note

You can use different units of measure as your supplementary unit of measure. If this is not the same as the Base Unit of Measure, you need to configure this unit of measure on the Item Units of Measure page.

Fixed asset cards

To set up all necessary information related to Intrastat on fixed assets cards:

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

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.

Vendor cards

Before using a vendor in Intrastat reporting, you must have a dedicated Country/Region Code and VAT Registration No. for each of them, in addition to further information on their Vendor Card page:

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

Customer cards

Before using a customer in Intrastat reporting, you must have a dedicated Country/Region Code and VAT Registration No. for each of them, in addition to further information on their Customer Card page:

1. Choose the icon, enter Customers, then choose the related link.
2. Select the customer you want to configure.
3. On the Intrastat FastTab, you can set default values for the Default Trans. Type, Default Trans. Type - Returns, and Default Transport Method fields.
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 is a reason for a specific item or fixed asset to be excluded from Intrastat reporting, you need to change an option on their card.

Exclude an item from Intrastat reporting

1. Choose the icon, enter Items, then choose the related link.
2. Select the item you want to configure.
3. On the Cost & Posting FastTab, select the Exclude from Intrastat Report field.

Exclude a fixed asset from Intrastat reporting

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

Country-specific Intrastat setup

The Intrastat requirements are similar in all member states of the EU, although there are important exceptions. In theory, the rules should be uniformly applied in all member states. However, there are differences in implementation because some member states provide guidelines on how to apply the general principles in the regulation in specific situations. For example, commercial samples, return of goods, and so on. These guidelines can produce different results for various situations in EU member states. Because of that, some countries have some extra specific information that's separate from other countries. They also use a different file format for reporting.

Austria

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

1. Choose the icon, enter Intrastat Report Setup, and then choose the related link.
2. O the Reporting FastTab, check whether Split Receipts/Shipments Files is selected. Related to that, you will find two separate Data Exch. Def, Codes configured. The Zip File(-s) field is also selected to ensure that report files will be added to 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 will be available from 2023 release wave 1. In the meantime, you can continue to use the Intrastat Journal feature.

Finland

In Finland, there are a few additional steps to set up Intrastat. Intrastat reporting in Finland requires two different files for receipts and shipments. Related to that, you will find two separate Data Exch. Def, Codes configured.

1. Choose the icon, enter Intrastat Report Setup, and then choose the related link.

2. On the Intrastat Report Setup page, on the File Setup FastTab, fill fields 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

New Intrastat Report experience for Italy will be available from February 2023. In a meantime, you can 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 these steps:

1. Choose the icon, enter Intrastat Report Setup, and then choose the related link.
2. On the Reporting FastTab, check whether Split Receipts/Shipments Files is selected. Related to that, you will find two separate Data Exch. Def, Codes configured.

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

See related training at Microsoft Learn.

See also

Intrastat Reporting in Business Central
Financial Management
Work with Business Central

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