Intrastat (version 2.2)

In the European Union, abolition of borders between the member countries caused that the EU statistics was deprived of the data source about the trade exchange with other EU countries, because the customs clearance was ceased, therefore a SAD note disappeared(Single Administrative Document). It was necessary to create a new, common statistics system of the trade turnover between the member countries. From the 1 of January, 1993 in the area of The EU Single Market, the system INTRASTAT started to be in force.

INTRASTAT - is a reporting commitment of the economic subjects that exchange commodities with the EU member countries. This commitment relies on making INTRASTAT reports, in other words handing over the information about the commodity turnover with the EU member countries to the customs authorities, in appropriate form and in a specific way.

In order to correctly create an Intrastat declaration, you have to configure the program:

1. Unroll the tab „Configuration” on the toolbar,
2. Choose „Global settings”.
3. Click on the tab WAREHOUSE „Intrastat”,
4. Fill out the fields,
   • Default transaction code - the choice,
   • Code of the Customs Chamber - to which the Intrastat declaration is addressed.
   • Value of the position for the code CN 9950 00 00

++++ Screen: Configuration of the Intrastat - fields to fill out| ++++ ++++ Screen: Intrastat Configuration| ++++

On the declaration of the INTRASTAT articles should be inserted on the basis of the 8- number Combined Nomenclature (CN). Combined Nomenclature CN is the subject of annual verification. CN is a six-level classification.

Adding of the CN codes

1. Unroll on the toolbar the tab „Index cards”,
2. Choose „WAREHOUSES”,
3. Click on „CN codes”.

User can add CN codes, edit a specific code or delete it.

1. By clicking on „Add” button, fill out:
   • Code CN - it has to consists of 8 numbers.
   • Description - Product description.
   • Drop-down list - the user gives only the symbol of the jednostki uzupełniającej
   • Weight - some CN codes require giving the weight of the article. By marking this parameter, in the trade forms, for which the specific CN code will be used, it is possible to insert the calculator.

++++ Screen: CN codes| ++++ ++++ Screen: Adding of the CN codes| ++++ CN codes should be assigned to individual articles.

You can do it during the creation of a new assortment. Then, after filling out all the data you have to choose from the window „CN code” a particular code, or using the „Add” button, create a new CN code. In the field „country of origin” the user should insert a two-character symbol of the country, from which the merchandise is supplied. Fill out the information about the gross and the net weight of the particular measurement unit. This data should be filled out in the tab „Trade data”.

CN code can be also added to the already existing assortment. In the module „WAREHOUSE”, in the „Assortment” choose a particular assortment, to which you want to assign the CN code and click on the icon „Edit”.

To correctly generate the INTRASTAT declaration, you have to complete the contractors' data, who have the EU status. For this purpose, at the time of creating a new contractor or editing an existing one, in the tab „Trade data” select the field „European” and enter a TIN number with a two-character code of the country.

For contractors, who have the EU status during the creation of the purchase/sale (Invoice, Export invoice, VAT invoice) documents, issues/receipts (goods issued/goods received notes), in the window „NEW DOCUMENT” appears the tab „Intrastat”, where three values are determined, and used later at the time of calculating the declaration:

• Transaction of the code – the code, which was set in the configuration.
• Date of export/import – the date purchase/sale(Invoice, Export invoice, VAT invoice),issues/receipts (goods issued/goods received notes), dokumentu (internal /RW). The user can change it. On the basis of the import/export date, the program includes the document in the appropriate INTRASTAT declaration.
• Code of the delivery country – downloaded code is proposed on the basis of the prefix from the TIN number of the contractor (Receiver/Sender). The edition is possible.
• Tripartite transaction - it occurs when the articles are delivered directly from the supplier in the EU member country to the final recipient from the other member country (according to the order of the agent entity, located in the other member country). If you select this option, the transaction code is inactive.

++++ Screen: Document - intrastat | ++++

Ministry of Finance requires to the INTRASTAT to be compiled in the electronic form, in the XML file, compatible with the electronic specificaton of the electronic INTRASTAT declarations (published on the Ministry of Finance website).

To facilitate the individual creation of electronic declaration, the Ministry of Finance allows for using a free program ist@t2, the serves for generating the INTRASTAT reports in a required format.

In the case of changes in the regulations, the program is kept up to date, and its new versions are placed on the website of the Ministry of Finance.

To facilitate an easy creation of the Intrastat document, the Modus system enables for the export of data that are essential for making declaration. The data are exported to the CVS file, which can be then easily imported in the program ist@t2, in order to create the declaration.

The program can be downloaded from the website Ministerstwa Finansów.

1. In the Modus system, export the data needed for making a declaration for the CVS file:

1. In the module Transport choose Intrastat Record
2. Click on Add
3. Complete the data on the card New Intrastat declaration
   • for the period (from day to day)
   • number of the declaration's version/ number of the correction- in a particular accounting period, a continued numeration of declarations and corrections is in force.
   • Number of the partial declaration - the report includes the information about the part of the completed exports/imports of the articles in a particular month.
   • Type of declaration - export or import to choose from.
   • Date of completion - by default, the date of creating a declaration.
4. Click on Confirm.
5. Click on Export and define the localization, where the CVS file has to be saved
   Generated file has got a default name that enables for the identification of the accounting period, e.g. W_2013_4_0_0.csv:
   • E/I - Export/Import
   • 2013 - year
   • 4 - month
   • 0 - number of report in the accounting period
   • 0 - number of the declaration/correction version

2. Run the program ist@t2

3. Import CVS file in the program ist@t2 :

1. Click on File - source data
2. Choose Import the trade data
3. Indicate the localization of the earlier prepared CVS file, that includes data necessary for creating declaration.
4. Complete the tab Logon data (it is sufficient to fill out this data one-time and save with the use of File function - source data/Set default data)
5. In the tab Articles - source data, the list of imported articles is visible. In the tab Articles - Intrastat declaration, the list of integrated items according to the requirements of the intrastat declaration is visible.

Detailed information about filling out and sending INTRASTAT reports with the help of the program ist@t2 are located in the document „Instruction of filling out and sending INTRASTAT reports” version 1.02

By choosing from the main menu „Index cards/WAREHOUSES/Intrastat Records”, a window with all the intrastat declarations opens.

++++ Screen: Intrastat records| ++++

++++ Screen: Intrastat declaration| ++++

In the case, when there is only one correcting declaration, you have to select the checkbox „Correcting declaration”. Correcting declaration has got the same form as the original declaration and it is a new INTRASTAT declaration that takes into consideration all the changes (the previous one is not valid).

On the printout of the INTRASTAT declaration you can find the following logon data:

• Accounting period (month - year)
• customs authority code
• Data concerning the sender (export) / receiver (import) (including: VAT Identification Number, REGON)(it is filled out manually after printing out)
• Data of the offering party / representative (including: VAT Identification Number, REGON)(it is filled out manually after printing out)
• Data of the person who fills out the declaration (it is completed manually after printing out)
• Control data (a combined statistical and invoice value and the combined number of items)
• Number of items on the declaration

and the content data:

• Article code
• Article description
• destination country (export)/(import) of delivery
• Country of origin (relates to the import)
• Delivery conditions
• Type of transaction
• Type of transport
• Net weight (in kg)
• Quantity in the complimented unit measurement,
• Value of the invoice
• Statistical value

During calculation of Intrastat declaration concerning export the following features are taken into consideration:

• sale invoice
• corrections related to quantity and value
• final invoices created on the basis of advance invoices

In the Intrastat declaration concerning export the following features are not taken into consideration :

• corrections of the VAT rate
• tripartite transactions inside the EU
• article cards with the service status

During the calculation of the Intrastat declaration concerning import, the following features are taken into consideration:

• received goods
• corrections related to the quantity and value

In the Intrastat declaration concerning import the following features are not taken into consideration :

• corrections of the VAT rate
• tripartite transactions inside the EU
• article cards with the service status

After joining the EU, export transactions inside the UE were substituted for Intra-community delivery of goods, and the import transactions - intra-Community acquisition. The concept of export and import is reserved only for the transactions with countries outside the EU.

Reports of Intra-community deliveries and acquisitions can be used for calculating the VAT-UE declration.

In order to display the report of Intra-community deliveries you have to: in the menu „Index cards” - „WAREHOUSES” choose „Intra-community deliveries”. Choose the period for the report.

In the window, the list of intra-Community deliveries is displayed.

Analogically, the reports of Intra-community acquisitions are displayed.

From the menu „Index cards” - „WAREHOUSES” choose „Intra-community acquisition” and the period for the report.

++++ Screen: Intra-community deliveries/acquisitions| ++++

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