14Intrastat Reporting

This chapter contains the following:

Overview of Intrastat Reporting

Intrastat is the system for collecting and producing trade statistics for movement of goods within the member countries of the European Union (EU). Intrastat Reporting, within the Manufacturing and Supply Chain Materials Management offering, enables companies to collect, record, and report statistics related to trade as per their respective government legislations.

The EU developed the Intrastat system to collect information directly from enterprises about dispatches and arrivals of commodities among member countries. This system is based on basic EU regulations that apply to all countries; however, the practical application differs within the individual countries. Each country has its own handbook of what and how this works.

An Intrastat declaration must be made whenever goods cross from one country to another within the EU. However, instead of completing a form at the borders, Intrastat declarations are typically submitted monthly. The information that's tracked by the Intrastat system is based strictly on the actual physical movement of goods between member countries of the EU.

Note: Intrastat information doesn't apply to the movement of monetary amounts or the placement of orders between member countries.

Set Up Intrastat Reporting

Intrastat Reporting, provided in the Manufacturing and Supply Chain Materials Management offering, provides a tool for gathering basic information about the Intrastat transactions between countries of an economic zone. You must define Intrastat Reporting rules to set up the features that derive key Intrastat Reporting attributes based on country-specific legislation requirements. Oracle's Intrastat Reporting provides predefined country-level attributes for several European Union (EU) countries. For information about managing country characteristics, see Manage Intrastat Country Characteristics: Explained.

Intrastat Reporting setup is based on country characteristics, rules, and parameters enabled at the legal reporting unit and country levels. This task enables you to collect various transactions from Oracle Fusion products (such as Inventory Management, Shipping, Receiving, and Distributed Order Orchestration) and then validate for exceptions. Ultimately, you report and print the validated transactions or export them for processing with external software.

The following figure shows the tasks associated with setting up Intrastat Reporting. The numbered steps are described in detail in the procedure that follows the figure.

Process flow for setting up Intrastat Reporting
Note: The first three tasks are performed in the Financials offering functional work areas. The remaining tasks are performed in the Intrastat Reporting functional area which is part of the Manufacturing and Supply Chain Materials Management offering.

To set up Intrastat Reporting, perform the tasks described in this table in the order presented.

Setup Task Name Prerequisite Task? Description Offering or Product Area For More Information

1. Manage Legal Reporting Unit

Yes

Define legal reporting units such as branches, divisions, establishments, inventory organizations, and physical locations, which are components of legal entities.

Legal reporting units, together with their tax registration number, are the units that Oracle Financials Cloud creates automatically when creating a new legal entity. Legal reporting units are required for the purpose of tax calculations related to a legal entity.

Legal Entity Configurator product in the Financials offering

Oracle Financials Cloud Implementing Enterprise Structures and General Ledger guide

2. Manage Legal Reporting Unit Registrations

Yes

Define the identity-related details of a legal reporting unit with the appropriate government or legal authorities for the purpose of claiming and ensuring legal or commercial rights and responsibilities.

Legal Entity Configurator product in the Financials offering

Oracle Financials Cloud Implementing Enterprise Structures and General Ledger guide

3. Manage Tax Registrations

Yes

Create and maintain tax registration information related to a party's transaction tax or withholding tax obligation with a tax authority for a tax jurisdiction where it conducts business.

Tax product in the Financials offering

Oracle Financials Cloud Implementing Tax guide

4. Manage Intrastat Lookups

No

Review and maintain lookup values, such as modes of transport, delivery terms, port of loading or unloading, flow indicator, and son on.

Supply Chain Localization

Chapter on defining applications core configuration in the Oracle SCM Cloud Implementing Common Features for Oracle SCM Cloud guide

5. Manage Intrastat Country Characteristics

No

Configure the Intrastat reporting characteristics that apply to a particular country within an economic zone, such as the EU.

Supply Chain Localization

Manage Intrastat Country Characteristics: Procedure topic

6. Manage Intrastat Rules

No

Configure rules for nature of transaction code, statistical procedure code, fiscal regime code, supplementary UOM rules, and attribute validation rules, as well as freight factor for statistical value and exclusion criteria.

Supply Chain Localization

Manage Intrastat Rules: Procedure topic

7. Manage Intrastat Parameters

No

Enable Intrastat reporting for a particular legal reporting unit.

Supply Chain Localization

Manage Intrastat Parameters: Procedure topic

Intrastat Country Characteristics

The European Union (EU) has developed a statistical system, known as Intrastat, to collect information directly from enterprises about dispatches and arrivals of commodities among member countries. At the country setup level, you can configure the data attributes that are required for reporting Intrastat transactions in a specific country.

Each Intrastat member country in the EU has an official reporting currency and a group of commodity codes expressed in Intrastat Common Nomenclature. The commodity codes are defined in the individual Intrastat catalogs for each member country. Individual country characteristics define the catalog used, invoicing advice, currency and weight rounding rules, and the methods for processing returns, kit reporting, and triangular trade transactions.

You must initiate an Intrastat declaration whenever goods cross from one country to another within the EU. However, instead of completing a form at the borders, you submit Intrastat declarations (typically on a monthly basis). The information that's tracked by the Intrastat system is based strictly on the actual physical movement of goods between member countries of the EU.

Note: Intrastat information doesn't apply to the movement of monetary amounts or the placement of orders between member countries.

As of 2015, there are 28 countries within the EU. Intrastat Reporting provides predefined country characteristics for the following countries:

  • Belgium

  • France

  • Germany

  • Italy

  • Netherlands

  • Portugal

  • Spain

  • United Kingdom

Manage Intrastat Country Characteristics is a setup task in the Manufacturing and Supply Chain Materials Management offering. This task enables you to configure the Intrastat reporting characteristics that apply to a particular country within an economic zone, such as the European Union (EU).

Predefined country-level characteristics for several countries are available for your use. The characteristics are based on the current Intrastat guidelines for each member country, but you can modify these characteristics to comply with the latest regulations. You can also define Intrastat characteristics for any other country in the EU or for a new country that joins the EU community in the future. For a list of the currently predefined countries, see Managing Intrastat Country Characteristics: Explained.

This procedure shows you how to configure the attributes of an EU country. This is a step in setting up Intrastat Reporting.

  1. In the Setup and Maintenance work area, go to the Manage Intrastat Country Characteristics task:

    • Offering: Manufacturing and Supply Chain Materials Management

    • Functional Area: Intrastat Reporting

    • Task: Manage Intrastat Country Characteristics

  2. On the Manage Intrastat Country Characteristics page, do one of these steps:

    • If you want to modify a predefined EU country, click that country, and then select Edit to change the attributes for that country. Click Save and Close.

    • If you want to add a new EU country, select Create, enter the country and the attributes for that country based on the latest legislations, and then click Save and Close.

Some of the key country characteristics are provided in this table in alphabetic order. A section for the required arrival and dispatch attributes follows the table.

Country Characteristic Description

Conversion Rate Type

Type of conversion rate between currencies for the same period. You can use different rate types for different business needs.

Intrastat Catalog

A group of items with common characteristics in the context of Intrastat transactions.

Reference Period

The date a movement transaction occurred, either the invoice date or the shipment date. Choices are:

  • Invoice. The date the transaction is invoiced.

  • Shipment. The date the transaction takes place.

By default, the reference period is Shipment.

Because tax regulations can differ among the EU countries, the interpretation of the reference period isn't consistent and varies throughout the EU. For example, France, Denmark, and the UK have different rules for assigning the reference period.

Required Attributes

A required set of attributes for arrivals and dispatches that you must report in the Intrastat report for an individual country. For detailed information, see the Required Attributes section later in this topic.

Triangulation Method

A method for specifying how triangular trade transactions will be analyzed for the generation of Intrastat reports of an individual country. Choices are:

  • Invoice. A triangulation trade transaction is reported in the Intrastat report based on the issue of an invoice. A record is created based on the invoice rather than the physical movement of goods.

  • Shipment. A triangulation trade transaction is reported in the Intrastat report based on the physical movement of goods. A record is created based on the physical movement of goods rather than the invoice.

If you anticipate transactions between three trading partners in three countries, and at least two of these three partners are within the same economic zone, then you must specify the triangulation method.

You can also specify who declares the transaction when the seller is the same country as the shipper and the customer to avoid duplication of records in the Intrastat report.

For scenarios for using triangulation, see the using triangulation method examples topic.

UOM

The unit of measure for the reporting weight.

Required Attributes

The Intrastat authority of an individual country requires that a specific set of attributes be included in the Intrastat report for both arrival and dispatch of materials.

Before selecting the required attributes, consider these questions:

  • What is the required set of attributes for the individual country for arrival of materials?

  • What is the required set of attributes for the individual country for dispatch of materials?

The available attributes for arrival and dispatch of materials are provided in this table. All descriptions are applicable to both arrival and dispatch unless otherwise noted.

Required Attribute Description

Commodity description

A description of the commodities arriving in the country.

Freight terms

Freight terms or Incoterms applicable for the transaction.

Mode of transport

Mode of transport for each transaction.

Region of destination

Details of the region within the destination or receiving country where the goods will be consumed. This attribute is applicable only to arrivals.

Country of origin

Details of the dispatch country from where the goods originated.

Region of origin

The details of the region within the dispatching country from where the goods are dispatched. This attribute is applicable only to dispatches.

Nature of transaction code

Details of the transaction. Nature of transaction code is published by an individual country's Intrastat authority and can vary based on country.

Fiscal regime

The fiscal regime details for the transaction. This attribute is often provided in addition to the nature of transaction code.

Statistical procedure

The statistical procedure code details for the transaction. This attribute is often provided in addition to the nature of transaction code.

You can provide either the fiscal regime attribute or the statistical procedure attribute.

Net mass

The net mass is the quantity of items multiplied by the unit weight of the item.

Invoice amount

The actual invoice amount created for the transaction.

You can specify how triangular trade transactions will be analyzed for the generation of Intrastat report of an individual country.

You can report triangular trade transactions by:

  • Invoice- A triangular trade transaction is reported in the Intrastat report based on the issue of an invoice. A record is created based on the invoice and not the physical movement of goods.

  • Shipment- A triangular trade transaction is reported in the Intrastat report based on the physical movement of goods. A record is created based on the physical movement of goods and not the invoice.

You can also specify who declares the transaction when the seller is the same country as the shipper and the customer to avoid duplication of records in the Intrastat report.

Examples of the how triangular trade transactions are reported are discussed for these scenarios:

Shipment based triangular trade transactions

Your company based in Italy receives an order from a German company. To fulfill the order, you order goods from your supplier in the France. The goods are delivered from the French company to the German company.

These transactions are created as a result of this triangular trade:

  • You send a sales order to your customer in Germany

  • You invoice your customer in Germany

  • You create a purchase order to your supplier in France

  • Your supplier in France sends you an invoice

  • France creates a shipment to Germany, fulfilling the sales order

If you have selected Shipment as your triangulation method, then no record is generated for inclusion in the Intrastat report since no physical movement of goods occurred in Italy. However, Germany is required to declare the arrival of goods from France.

Invoice based triangular trade transactions

Considering the example of the triangular trade transaction scenario given above. If you have selected Invoice as your triangulation method, then:

  • A sales order or dispatch record is generated from Italy to Germany with this information:

    • Movement Amount: zero (no movement of goods took place between these countries)

    • Movement Quantity: zero (no movement of goods took place between these countries)

    • Extended Value: calculated as the invoice quantity multiplied by invoice price

    • Dispatch Country: Italy

    • Destination Country: Germany

    • Triangulation Country: France

Note: Germany is required to declare the arrival of goods from France.
  • A purchase order or arrival record is generated in Italy for France with this information:

    • Movement Amount: calculated as the receipt quantity multiplied by unit price

    • Movement Quantity: zero (no movement of goods took place between these countries

    • Extended Value: is calculated as the receipt quantity multiplied by unit price

    • Dispatch Country: France

    • Destination Country: Germany

Note: Germany is required to declare the arrival of goods from France.

Invoice Triangulation Method for Determining Country of Supply

You have the option to derive the country of supply for Intrastat Reporting from the legal reporting unit association (instead of the legal entity) when using the invoice triangulation method.

Deriving the country of supply from the legal reporting unit is beneficial for organizations that operate within the European Union (EU) and have a complex enterprise structure. Specifically those that have business units and inventory organizations in multiple EU countries that belong to a single legal entity.

Let's look at the important aspects of using the invoice triangulation method for determining the country of supply:

  • Triangular trade

  • Example

  • Conditions

Triangular Trade

Intrastat Reporting supports the concept of a triangular trade transaction. This is any transaction between three trading partners in three countries, where at least two of the parties are part of the economic zone.

This table lists the two possible triangulation methods.

Triangulation Method Definition

Invoice

Movement record is based on the invoice and not the physical movement of goods.

Shipment

Movement record is created only on the physical movement of goods

You can use the legal reporting unit to determine the country of supply when using the invoice triangulation method.

Example

Let's say you have a selling entity where the legal entity, business unit, and inventory organization are all located in Austria. Additionally, you have a supply warehouse located in Germany where the business unit and inventory organization are located, but the legal entity is in the Netherlands.

This table outlines the location for each entity.

Entity Location

Selling Entity (legal entity, business unit, and inventory organization) location

Austria

Supply Warehouse (business unit and inventory organization) location

Germany

Legal Entity location

Netherlands

Country of Supply location

Germany

Now, a customer in Austria places an order with your Austria entity, but you need to source the goods from your warehouse in Germany. You ship the goods from the Germany warehouse directly to the customer in Austria. An intercompany transaction resolves the financial obligation between the country of supply and selling business unit entities. Using the invoice triangulation method, you can ensure that when your warehouse in Germany rolls up to a legal entity in the Netherlands, Intrastat lists the country of supply as Germany, instead of deriving it from the legal entity (Netherlands).

This is possible by creating and associating a legal reporting unit in Germany with the business unit where the goods are shipped from, also in Germany.

Conditions

When using the legal reporting unit for determining the country of supply with the Invoice triangulation method, these conditions apply:

  • Intrastat looks to the legal reporting unit (instead of the legal entity) to derive the country of supply.

  • You must create legal reporting units for each business unit under the legal entity and associate the legal reporting units to the business units.

  • Intrastat uses the invoices created for the transaction to derive the country of supply based on the legal reporting unit and business unit association.

  • If a legal reporting unit isn't associated with a business unit, or a business unit is associated with multiple legal reporting units, Intrastat derives the country of supply from the address of the legal entity.

Note: You can use the invoice triangulation method to determine the country of supply for sales orders, return material authorizations, and purchase order transactions.

How You Derive the Country of Supply for Intrastat Reporting from the Legal Reporting Unit

You can enable your company to derive the country of supply for Intrastat Reporting from the legal reporting unit association when using the Invoice triangulation method. To do this, you must first associate the legal reporting unit and business unit from which the goods are physically shipped. Otherwise, Intrastat derives the country of supply from the legal entity address of the receivables invoice. To make this association, complete these steps:

  1. From the Setup and Maintenance work area, go to the Manage Legal Reporting Unit task:

    • Offering: Financials

    • Functional Area: Legal Structures

    • Task: Manage Legal Reporting Unit

  2. In the Select Scope dialog box, select the Manage Legal Reporting Unit option.

  3. In the Legal Entity field, select either Select and Add or Create New.

  4. Click the Apply and Go to Task button to access the Manage Legal Entities page where you can select an existing legal entity or create a new one.

  5. Select a legal entity, and click the Save and Close button. If you need to create a new legal entity, select Create from the Actions menu of the Manage Legal Entities page.

  6. When you return to the Select Scope dialog box, select a value for the Legal Reporting Unit field. Select either Select and Add or Create New.

  7. Click the Apply and Go to Task button to access the Manage Legal Reporting Units page where you can select an existing legal reporting unit or create a new one.

  8. On the Manage Legal Reporting Unit page, select Manage Business Entities from the Actions menu to access the Manage Associated Business Entities page.

  9. On the Manage Associated Business Entities page, create a business unit association for your legal entity.

  10. Click Save and Close.

Intrastat Rules

Manage Intrastat Rules is a setup task in the Manufacturing and Supply Chain Materials Management offering. This task enables you to configure rules for nature of transaction code, statistical procedure code, fiscal regime code, freight factor for statistical value, exclusion criteria, supplementary UOM, and validation rules.

You use Intrastat rules to configure Intrastat reporting as per the requirement of an individual country. These rules enable you to define the guidelines and validations that are applicable for creating the Intrastat declaration. You can share these rules across legal reporting units or keep them specific to just one legal reporting unit.

This procedure shows you how to configure Intrastat rules. This is a step in setting up Intrastat Reporting.

  1. In the Setup and Maintenance work area, go to the Manage Intrastat Rules task:

    • Offering: Manufacturing and Supply Chain Materials Management

    • Functional Area: Intrastat Reporting

    • Task: Manage Intrastat Rules

      Note that you might need to select Show All Tasks for this task to appear.

  2. On the Manage Intrastat Rules page, do one of these steps:

    • If you want to modify an existing rule, click the rule set for which you want to make changes, select Edit, and then make the appropriate changes.

    • If you want to add a new rule, select Create, and then enter the attributes.

    • If you want to delete a rule, select it, and then select Delete.

This table provides descriptions of the predefined Intrastat rule types. You can reconfigure these rules or add new ones.

Intrastat Rule Type Description

Validation

Validation rules enable you to define the criteria for validating the collected and manually entered Intrastat transactions. You can report only those transactions that are validated successfully as per the specified criteria in the Intrastat declaration. You define validation rules for a combination of source transaction and Intrastat reporting attribute.

Validation rules provide the:

  • Required attribute to be reported for a particular source transaction.

  • Value set that you must use for validating the values of the specific attributes.

If an attribute is defined as required for a source transaction, then an exception is logged if the collected transaction doesn't have that attribute.

Supplementary UOM

Supplementary UOM rules enable you to define the requirement for reporting Intrastat transactions in a supplementary unit of measure other than the weight UOM. The movement of goods or specific items is reported in an UOM other than the weight UOM. For example, use this rule type to specify that movement of an oil commodity must be reported in Barrels.

Supplementary UOM rules are defined for a category code under the Intrastat catalog. And that category code, in turn, defines the UOM in which the Intrastat transaction is reported. Whenever there is an item in an Intrastat transaction that belongs to the specific category code, then the supplementary UOM rule is applied. The quantity of the item is thereby derived in supplementary UOM based on the UOM conversion factor.

Nature of transaction code

Nature of transaction code is used to define the category of the Intrastat transaction. The nature of transaction codes is published by the Intrastat authority of an individual country, and therefore differ based on country. The codes can be either in single digit or double digits.

The nature of transaction code rules enable you to define the nature of transaction code applicable based on source transaction, inventory organization, item, and trading partner attributes of the base transaction. The rules defined at a specific or granular level are given priority over rules defined at a higher level. For example, given there are two rules; one for a source transaction and another for a source transaction and item. In this case, the rule for source transaction and item is given higher priority wherever applicable.

Fiscal regime code

Fiscal regime code is used in some countries in addition to nature of transaction code to categorize transactions. Fiscal regime rules define the fiscal regime code applicable based on source transaction, inventory organization, item, and trading partner attributes of the base transaction. Similar to the nature of transaction code rules, the fiscal regime code rules defined at a specific or granular level are given priority over rules defined at a higher level.

You can only define either a fiscal regime code or a statistical procedure code for a particular transaction.

Statistical procedure code

Statistical procedure code is used in some countries of the European Union (EU) in addition to nature of transaction code to categorize transactions. Statistical procedure code enables you to define the statistical code applicable for deriving the statistical procedure of the collected transaction. This is based on source transaction, inventory organization, item, and trading partner attributes of the base transaction.

You can only define either a statistical procedure code or a fiscal regime code for a particular transaction.

Statistical value calculation

Statistical value calculation rules enable you to specify the freight factor that's included in the statistical value. Freight factor is defined in percentage and indicates the component of freight charge to be included in the statistical value.

You can define this rule based on country, organization, item, freight terms, and mode of transport of the base transaction. You can then specify the freight factor, which is a percentage of the freight charge. This freight factor is included while calculating the statistical value. For example, when you want to calculate the freight charge only up to a country's border, you specify the statistical value calculation by defining a freight factor that accounts for the freight charge only up to that country's border.

In cases where freight charges are applicable for shipments across two countries within the EU, you're required to only include the freight charge for moving the goods from the establishment to the border of that establishment's country.

Exclusion

Exclusion rules enable you to define the criteria to exclude specific goods movement transactions from collections. You can exclude a specific item that you don't want to be reported in the Intrastat collections by defining the exclusion criteria in the rule. For example, you don't require service items to be included in the collection. You can define this rule based on source transaction, organization, category code, item, and trading partner of the base transaction. You can specify the exclusion criterion that includes the source transaction, category code, and item details of the transaction containing the service items. This ensures that the specified items aren't included in the collections.

Intrastat Parameters

Manage Intrastat Parameters is a setup task in the Manufacturing and Supply Chain Materials Management offering. You can enable Intrastat reporting for a particular legal entity or legal reporting unit and define the parameters for gathering data on Intrastat transactions.

You can define Intrastat parameters only for the legal reporting units for which you have defined country characteristics. If you define Intrastat parameters for a secondary legal reporting unit, then you must associate the secondary legal reporting unit with an inventory organization. You enter Intrastat parameters for each combination of legal entity, legal reporting unit, economic zone, and country. These parameters define the details of the Intrastat authority, location, reference, and address to which declarations must be submitted for each member nation. Several predefined legal reporting units are available for your use.

This procedure show you how to configure Intrastat parameters. This is a step in setting up Intrastat Reporting.

  1. In the Setup and Maintenance work area, go to the Manage Intrastat Parameters task:

    • Offering: Manufacturing and Supply Chain Materials Management

    • Functional Area: Intrastat Reporting

    • Task: Manage Intrastat Parameters

  2. On the Manage Intrastat Parameters page, do one of these steps:

    • If you want to modify attributes for an existing legal reporting unit, click the legal reporting unit for which you want to make changes, select Edit, and then make the appropriate changes.

    • If you want to add a new legal reporting unit, select Create, and then enter the attributes. Click Save and Close.

Some of the key Intrastat parameters are provided in this table in alphabetic order.

Parameter Description

Branch Reference

Name of the legal entity branch. This reference is printed on the European Union Intrastat Declaration.

Economic Zone

Economic zones where you conduct business, such as the European Economic Community (EEC) and the North American Free Trade Association (NAFTA). The economic zones for Oracle Fusion Intrastat Reporting are applicable to the EEC.

Exclusion Rules

Optional rule that excludes specific Intrastat transactions from collections.

Fiscal Regime Rules

Fiscal regime details of a transaction. This parameter is mandatory when arrival and dispatch country characteristics are selected.

Nature of Transaction Code Rules

Nature of transaction code details of a transaction. This parameter is mandatory when arrival and dispatch country characteristics are selected. Nature of transaction codes are published by an individual country's Intrastat authority and can vary based on country.

Reporting Calendar

Calendar for reporting Intrastat transactions. The calendar you use for Intrastat reporting purposes is independent of the accounting calendar for your organization.

Statistical Value Calculation Rules

Freight factor that's included in the statistical value. (Freight factor is defined in percentage and indicates the component of freight charge that's included in the statistical value.)

Supplementary UOM Rules

Rules governing the supplementary unit of measure as applicable to certain classes of products.

Tax Office Code

Tax office code of the tax office to which your legal entity reports.

Tax Office Name

Name of the tax office to which your legal entity reports.

Tax Office Location

Location of the tax office to which your legal entity reports.

Validation Rules

Rules that define the criteria for validating the collected and manually entered Intrastat transactions.

VAT Registration

VAT registration number that you're registered with to pay VAT. VAT is a value-added tax or goods and services tax (GST) that's considered a consumption tax.

For more information about legal reporting units, VAT, and taxes, see the Financials implementation guides.

FAQs for Intrastat Reporting

Intrastat is the system for collecting and producing trade statistics for movement of goods within the member countries of the European Union (EU). The EU developed the Intrastat system to collect information directly from enterprises about dispatches and arrivals of commodities among member countries. The information that's tracked by the Intrastat system is based strictly on the actual physical movement of goods between member countries of the EU. Note that information that's tracked by Intrastat doesn't apply to the movement of monetary amounts or the placement of orders between member countries.

No. You cannot define Intrastat parameters for every legal reporting unit. You can only define Intrastat parameters for the legal reporting units where the country characteristics are defined for the country of the legal reporting unit. If you define Intrastat parameters for a secondary legal reporting unit, then you must associate the secondary legal reporting unit with an inventory organization.

Can I configure Intrastat according to individual country guidelines?

Yes. You can use Intrastat rules to configure Intrastat reporting as per the guidelines of an individual country of the European Union (EU). You specify the validations that are applicable for creating the Intrastat declaration. Predefined country-level characteristics for several countries are provided for your use. The characteristics are based on the current Intrastat guidelines for each member country, but you can modify these characteristics to comply with the latest regulations.

Can I derive the county of supply from the legal reporting unit for Intrastat Reporting?

Yes, if you use the invoice triangulation method to determine Intrastat transactions, you can choose to have Intrastat look to the legal reporting unit association (rather than the higher-level legal entity) to determine the country of supply. This is beneficial when you have multiple entities across European Union countries all reporting to a single legal entity.

You must first create legal reporting units for each business unit under the legal entity, and then associate the legal reporting units to the business units.

Can I identify exceptions in the Intrastat collected transactions?

Yes. You can use an Exception Validation rule to identify exceptions in the collected transactions. The exception validation process uses validation rules to identify if there are any exceptions in the transactions that might cause noncompliance issues during submission of declarations.

Yes. You use supplementary UOM rules to define Intrastat reporting requirements for certain commodity codes or item categories in alternate UOMs other than the weight UOM. For example, you might be required to report liquids in liters.

Yes. You can use statistical value calculation to represent an approximate freight factor for a set of qualifiers, such as mode of transport, item category, and so on. For example, some countries require that you include the freight cost incurred within the country of reporting in the statistical value. In this case, you can use the statistical value calculation to specify the freight values in your Intrastat report.

How often must I generate Intrastat reports?

A detailed Intrastat declaration is typically required on a monthly basis.

What's the deadline for submission of Intrastat declarations?

The deadline for submission of Intrastat declarations is country-specific, however, timing is typically the 15th of every month following the referenced month.

How can I print or export Intrastat reports?

You can print or export Intrastat reports in the following formats: HTML, PDF, RTF, Excel (MHTML), and Data. If you export your reports to external software, you must export comma-separated values (CSV) files.

Can I include information about the movement of monetary amounts or placement of orders in the Intrastat declaration?

No. You can only provide information in the Intrastat declaration that applies to the physical movement of goods between member countries of the European Union (EU).

What's the prerequisite for collecting and validating Intrastat transactions through the Oracle Enterprise Scheduler?

The corresponding arrival and dispatch transactions must have completed before collecting the Intrastat transactions.

What happens if I validate an intrastat transaction?

When a transaction is selected for validation:

  1. Checks are performed on it based on the rules applicable for the legal reporting unit.

  2. One of the following validation statuses is set:

    • Not validated: The transaction hasn't yet been validated.

    • Error: The transaction contains exceptions indicated by the number in the Exceptions column.

    • Validated: The transaction is validated.

    Note: Only validated transactions are reported in the declaration.