Data Collection Rules: Intrastat Business Documents

The following business documents are used in the creation of an Intrastat declaration. The transaction rows in these documents constitute the data to declare.

Intrastat Business Documents
Sales Document	Purchasing Document	Others
Delivery	Goods receipt PO	Inventory transfer
Return	Goods return
A/R invoice	A/P invoice
A/R credit memo	A/P credit memo
A/R reserve invoice	A/P reserve invoice
A/R correction invoice	A/P correction invoice

Correction invoices are available only for four Intrastat–relevant localizations: Czech Republic, Hungary, Poland, and Slovakia. Declaration of correction invoices follow the rules below:

If a correction invoice increases the trade value of a transaction (an invoice or another correction invoice), the increased value adds to the value of the declaration with the same transactional direction as the invoice.
If a correction invoice decreases the trade value of a transaction (an invoice or another correction invoice), the correction invoice is handled like a credit memo.
If a correction invoice is reversed in the same declaration period, neither the correction invoice nor the correction invoice reversal is declared.
If a correction invoice is reversed in a later declaration period, the correction invoice and the correction invoice reversal are declared in respective periods.

Example Example

An A/R correction invoice contains two item rows

The first row increases the value of its base transaction. As a result, this row is included in the export declaration, though with only the increased value.
The second row decreases the value of its base transaction. As a result, this row is included in the import declaration if you declare your trade based on the actual flow of goods.

End of the example.

An inventory transfer is declared under the following conditions:

The “From” and “To” warehouses are located in two different EU countries and each has a federal tax ID.
Either the “From” warehouse or the “To” warehouse is located in the same country as the declaration country.
The inventory transfer involves a business partner that is located in the same country as the “From” warehouse.

Standalone and Paired Intrastat Documents

Intrastat-relevant documents exist as standalone or paired, as explained below:

A standalone document has no relationship to any other Intrastat document.
All Intrastat documents can be declared as standalone documents.

A paired document is coupled with another Intrastat document. The target document has priority over the base document. As long as there is no more than one period's difference between the posting dates of the two documents, the target document is the one you declare.

Paired Intrastat Documents
Base Document	Target Document
Delivery	A/R invoice
Return	A/R credit memo
A/R reserve invoice	Delivery
Goods receipt PO	A/P invoice
Goods return	A/P credit memo
A/P reserve invoice	Goods receipt PO

Note Note

The following pairs of Intrastat documents also have dependency between themselves, but the target document does not have priority over the base document. Both documents are included in the Intrastat declaration.

Base Document	Target Document
Delivery	Return
A/R invoice	A/R credit memo
A/R invoice	A/R correction invoice
Goods receipt PO	Goods return
A/P invoice	A/P credit memo
A/P invoice	A/P correction invoice

End of the note.

Example Example

A delivery is copied to an A/R invoice; the A/R invoice is then copied to an A/R credit memo. The A/R invoice has declaration priority over the delivery while both the A/R invoice and the A/R credit memo are declared.

End of the example.

More Information

Data Collection Rules: Declaration Date