27 Intrastat
This chapter contains these topics:
27.1 Understanding the Italy Intrastat Process
Starting 01/01/2010, companies in Italy have to report information to the government related to intra-community services transactions performed or received.
Intrastat is a system for collecting statistics of the trade between countries of the European Community (EC). Intrastat submissions are based on sales and purchasing information and include additional statistical information, as required by the reporting authority.
This requirement changes the current Intrastat system, including services operations between European Union (EU) member states.
This information will be accepted when imported through Intr@web, a web application maintained by the Italian Tax Authority.
Intrastat sections related to intra-community goods transactions will not be impacted by the changes being introduced.
Intrastat reports will be generated monthly or quarterly depending on the amount of intra-community goods/services transactions performed.
The information required will be formatted according to the different sections and field specifications, as follows:
27.2 Section Information
27.2.1 Performed Services (Section 3)
| Section 3 - Services performed in the period |
|---|
| Sequential number |
| Customer
i. Country (*) ii. VAT number |
| Amount of the transactions [in Euro] |
| Invoice reference
i. Number (**) ii. Date (***) |
| Service Explanation Code |
| Method of Supply |
| Method of Collection |
| Country where the payment is done. |
27.2.2 Performed Services (Section 4)
| Number | Section 4 - Adjustments to invoices related to services performed included in section 3 in previous periods |
|---|---|
| S.No | Section 4 - Adjustments to invoices related to services performed included in section 3 in previous periods |
| 1 | Sequential number |
| 2 | Section 3 to be adjusted
Custom Office Number. Year Intrastat Declaration Number Section 3 Sequential Number |
| 3 | Customer
i. Country (*) ii. VAT number |
| 4 | Amount of the transactions [in Euro] |
| 5 | Invoice reference
i. Number (**) ii. Date (***) |
| 6 | Service Explanation Code |
| 7 | Method of Supply |
| 8 | Method of Collection |
| 9 | Country where the payment is done. |
27.2.3 Received Services (Section 3)
| Number | Section 3 - Services Received in the Period |
|---|---|
| 1 | Sequential number |
| 2 | Supplier
i. Country (*) ii. VAT number |
| 3 | Amount of the transactions [in Euro] |
| 4 | Amount of the services provided [in Foreign Currency] |
| 5 | Voucher reference
i. Number (**) ii. Date (***) |
| 6 | Service Explanation Code |
| 7 | Method of Supply (I;R) |
| 8 | Method of Collection |
| 9 | Country where the payment is done. |
27.2.4 Section 4
| Number | Section 4 - Adjustments to Vouchers Related to Services Received Included in Section 3 in Previous Periods |
|---|---|
| 1 | Sequential number |
| 2 | Section 3 to be adjusted
Custom Office Number. Year Intrastat Declaration Number Section 3 Sequential Number |
| 3 | Supplier
i. Country (*) ii. VAT number |
| 4 | Amount of the transactions [in Euro] |
| 5 | Amount of the transactions [in Foreign Currency] |
| 6 | Voucher reference
i. Number (**) ii. Date (***) |
| 7 | Service Explanation Code |
| 8 | Method of Supply |
| 9 | Method of Collection |
| 10 | Country where the payment is done. |
(*) This is the ISO Country Code. It is retrieved from Description 2 of UDC 70 /TI.
(**) This field will be DOC for Invoices if A/R; or VINV for Vouchers if A/P.
(***) Format - YYYYMMDD
This information is required by the government to be exported into Intr@web application in a file, with extension (.csv).
27.3 Process Flow
The tally Intrastat process consists of:
-
Setting up the system
-
Running the different steps to generate the declaration
-
Generating the flat files of the declaration
