Intrastat

Intrastat business topic allows you to submit periodical declarations on the movement of goods, including both dispatches and arrivals between member states of the EU, to the statistical authorities of their country. The statistical authorities use the data to compile intra-community trade statistics, thus the term Intrastat. Respondents in EU member states directly submit Intrastat declarations to the statistical authorities of their country.

Intrastat processing involves Intrastat arrangement, wherein you can store company, tax, and statistical authority data as well as Intrastat declaration parameters. You can upload commodity catalogs issued by statistical authorities and then maintain material classification based on commodity codes in the catalogs.

https://blogs.sap.com/2019/04/25/intrastat-reporting-in-s4-hana/

Questions and answers 

2839197 - FAQ: Intrastat processing in S/4HANA

2027795 - Cross company - Intrastat declaration

2084608 - Intrastat - selection of SD documents: Questions and problems

When you execute the Intrastat data selection for dispatches (transaction VE01) and for goods receipts from cross-company code transactions (transaction VI98) leads to problems and questions.

Questions

General: How are dispatches selected for INTRASTAT?

Dispatches to the European Union are selected with transaction VE01 or Cockpit ENPA --> Intrastat --> Dispatch / Export -> Step 1, based on billing documents.

Dispatches in the form of return deliveries to the suppliers are selected with transaction VI99, based on purchase orders selected (see SAP Note 2294506 for more information about VI99).

 

How do I declare the dispatch of components for subcontracting?

Create a pro forma billing document with the billing type "FL". Use transaction VE01 to select it for Intrastat.

 

How do I declare the dispatch of goods to a customer's consignment stock (consignment fill-up)?

Create a billing document with the billing document type WIA ("Plants Abroad"). Use transaction VE01 to select it for Intrastat.

Error symptoms

The calculated invoice value is incorrect:

Check your user exits: EXIT_SAPLV50G_001 and EXIT_SAPLV50G_002.

The invoice value is taken from the net value of the billing item. In the case of different currencies, check the translation factors defined in your system.

The determined statistical value is incorrect:

If the determined invoice value is incorrect as well, start your troubleshooting with the invoice value.

If a cross-company process is involved: In the copying control (transaction VTFL), set the indicator for determining the foreign trade data to 'A' (copy) or 'B' (redetermine) for both the standard billing document and intercompany billing.

The calculated statistical value is twice as high as expected:

Check the pricing procedure used in the document (transaction V/08): The characteristic value "C" in the "Subtotal" column indicates the line as the statistical value, this indicator can only be set once.

Check (in transaction VK13) whether condition type GRWR is defined as a supplementary condition for another condition type used in the pricing procedure (such as PB00).

The determined statistical value/invoice value is zero:

S/4HANA: Check the exchange rate type defined for the information submission requirement (transaction /ECRS/POI_EDIT). The document currency is translated into the reporting currency using this exchange rate type. If no exchange rate is found, the statistical value/invoice value remains zero.

ECC: Exchange rate type M is used as the default. Exchange rate type I can be used in the selection. Make sure that the exchange rates required for the translation of the document currency to the reporting currency have been maintained in the system.

The document or document item is not selected:

The following prerequisites must be met:

A data record must be defined for the billing document in the foreign trade table. From the menu, choose "Goto -> Header -> Foreign Trade/Customs --> Organization: The "Number of the Foreign Trade Data" must be filled (internal: field VBRK-EXNUM).

The billing document date (internal: field VBRK-FKDAT) must lie within the declaration period. If you have configured Customizing to use the date of services rendered (at the item level/internal: field VBRP-FBUDA) as the basis, this date must lie within the declaration period.

The country of departure in the foreign trade data of the billing document must be identical with the country of declaration: From the menu, choose "Goto -> Header -> Foreign Trade/Customs --> Organization: "Home Country" (internal: field EIKP-ALAND).

The country of the ship-to party must be flagged as an EU member.

The billing document must be transferred to accounting. If this is not the case, the document is logged under "Open Business Transactions" (internal: field VBRK-RFBSK > < CDJ).

No selection if country of the VAT registration number (field VBRK-STCEG_L) = country of the sold-to party = country of declaration.

The exclusion indicator in the document header or the document item must not be set.

The item category must not be excluded from selection in the Customizing settings.

The line item must not be excluded from selection in the user exit.

The country of destination or region of destination must not be excluded from selection in Customizing (transaction VEB2).

 

Data selection requires an extremely long runtime (keyword: Insufficient performance):

Parallel processing for the update run (that is, several selection runs at the same time) is not possible because the file VEIAV, to which the INTRASTAT records are written, is completely locked (transaction MEIS locks VEIAV for the declaration period and goods direction).

Bear in mind that the Intrastat selection report may have to deal with enormous quantities of data, depending on the number of purchase orders to be selected, plus the corresponding purchase order items and purchase order history. The following measures may reduce runtime significantly:

Use transaction SE11 to create an additional index for the table VBRK (example index ID: VBRK-Z01) for the field name FKDAT. If the date of services rendered is important for selection, create the index for the table VBRP for the field name FBUDA. Note that additional system resources are required to update indexes.

To avoid repeat update runs, we recommend running a test run (or several) in advance (possibly in parallel for different intervals of document numbers or plants), to determine incomplete data records based on the incompleteness log and complete them before the update run.

Manual postprocessing of Intrastat data after an update run is possible with transaction VEFU.

In certain circumstances, it can be of benefit to split the selection run for a company code into multiple runs, so several runs for different plants and plant intervals rather than one run for all plants.

Processes

Intrastat Arrangements

The Intrastat arrangement is a master data record that stores company and tax authority data as well as Intrastat declaration parameters. An intrastat arrangement is a prerequisite to create an intrastat declaration.

Commodity Catalogs

A commodity catalog is a list of commodity codes issued by statistical authorities to classify materials for foreign trade and statistics purposes. This catalog is published yearly in the fourth quarter by the statistical authorities of the European Union (EU) and is made available by the statistical authorities of your EU Member State.

Material Classification

Material classification, also known as commodity classification, is the process of classifying materials with commodity codes based on the current version of the commodity catalog for foreign trade or statistical purposes.

In the Material Classification view, you are able to manage different material classifications for the same material as long as the valid-from dates are different. You can search the system for unclassified, classified, classified without quantity conversion, or non-relevant materials by valid-from date or for all materials and classifications.

Intrastat Item Worklist

Intrastat Item Worklist provides you with all the relevant arrival and dispatch documents and groups them as All Arrivals, All Dispatch or All Items. You can access the Intrastat Item Worklist view in the Intrastat work center. Intrastat relevant data are collected in the Intrastat item worklist.

Intrastat Declaration Runs

The Intrastat Declaration Runs view allows you to create, activate, schedule, view, change, and delete declaration runs. For each run, you enter an intrastat arrangement to determine the company and country of declaration, as well as the direction of trade and reference period. The run triggers the automatic creation of an intrastat declaration in the system. Activated runs can be scheduled to run once, or at recurring intervals.

Intrastat Declaration

The Intrastat Declarations view allows you to create, change, and delete, as well as to release and issue Intrastat declarations. You can create Intrastat declarations manually in the New Intrastat Declaration screen or have the system automatically create the declarations for each reference period in an Intrastat declaration run.

Process

Define Provider of Information 

This represents the organization responsible for declaring Intrastat report to the relevant authorities. This is one-time activity (master data).

SAP Menu: Logistics > Governance, Risk and Compliance > International Trade > Intrastat > Manage Providers of Information (Tcode: /ECRS/POI_EDIT)

• Exchange rate type: The exchange rate type to be used for reporting is specified here.
• Declaration File Format: There are two possibilities either an XML file or an ASCII file format. Based on the file format specified here the intrastat report will be generated accordingly.

Select Dispatches and Customer Returns

This is the same transaction as available in SAP ECC, but the selection option in S/4 HANA is very limited. The report selection screen is completely changed.

SAP Menu: Logistics > Governance, Risk and Compliance > International Trade > Intrastat > Select Dispatches and Customer Returns (Tcode: VE01).

Based on the “Provider of Info”, which has the assignment of relevant company codes and plants system will fetch all relevant dispatch and customer returns transactions based on the specified period.

Select Receipts and Returns to Supplier

This is the same transaction as available in SAP ECC, but the selected option in S/4 HANA is very limited. The report selection screen is completely changed.

SAP Menu: Logistics > Governance, Risk and Compliance > International Trade > Intrastat > Select Receipts and Returns to Supplier (Tcode: MEIS)

Manage Intrastat declaration 

This is the only transaction in S/4 HANA which gives an overview of all Intrastat report in process or released for submission. There are different functionalities available within this report viz reviewing the transactions for reporting, completeness check for the required data, releasing the report and generating required file for submission.

SAP Menu: Logistics > Governance, Risk and Compliance > International Trade > Intrastat > Manage Intrastat Declarations (Tcode: /ECRS/RP_EDIT)

Customizing 

2782253 - KBA S/4HANA 1809 - Supplementary Unit of Measure

From S/4HANA On-Premise Release 1809 it is not possible to edit supplementary units of measure of a commodity code anymore. 

Instead you must maintain the customs unit of measure of a commodity code. This step was necessary as commodity codes have specific customs unit of measures assigned, which do not match the internal unit of measures. If the customs unit of measure is not maintained correctly it will not be brought into the Intrastat declaration.

1. Maintain the customs unit of measure of the commodity code
• To get the internal unit of measure out of the customs unit of measure, maintain the mapping in: Transaction SPRO: IMG Governance, Risk and Compliance -> International Trade -> Classification -> Define Unit of Measure System> Mapping for Customs Unit of Measure
• In addition, the unit of measure system under which the mapping is done, must be assigned to the numbering scheme content.
2. Transaction SPRO: IMG Governance, Risk and Compliance -> International Trade -> Classification -> Define Numbering Scheme Content> Select Relavant Numbering Scheme (type Commodity code)> In the details screen enter the Unit of Measure System.
3. In order to ensure the uom is taken over to the Intrastat declaration the following notes should also be implemented:
• 2719746 - S/4HANA Intrastat: Supplmentary unit of measure is not taken over in declaration
• 2725290 - Supplementary unit system not read from buffer during determination of numbering scheme for external data

IMG: Governance, Risk and Compliance, International Trade, Intrastat.

Partner Country

The configuration related to partner country set-up is not available in SAP ECC system and it is new in S/4 HANA. These are brought over from SAP GTS to S/4 HANA. 

It provides mapping of the country of declaration with partner country with which trade is carried out. Also, provides the option of mapping exceptions related to partner countries depending on the country of declaration.

Assign Partner Country to Country of Declaration

In this step, assign the Country of Declaration (the EU member country where the business needs to declare Intrastat) to the partner country from where the goods are procured or sold.

IMG path: Governance, Risk and Compliance > International Trade > Intrastat > Basic Data > Partner Country > Assign Partner Country to Country of Declaration (Object: /ECRS/V_TRAP; Tcode: SM30) 

Define Exceptions for Mapping of Partner Country 

Assigning partner country code based on the country of declaration. 

For example: If the declaration country is Ireland (IE) and the partner is from Antrim (AT) region, then Ireland does not recognise it as part of Great Britain (GB) instead it is considered as part of a separate country Northern Ireland (IX).

Country of Origin 

The configuration related to the country of origin set-up is not available in SAP ECC system and it is new in S/4 HANA. Similar to the partner country set-up, this is brought over from SAP GTS to S/4 HANA. It provides the mapping of the country of origin information based on the country of declaration.

Assign Country of Origin to Country of Declaration 

In this step, assign all country of origin to the relevant country of declaration where business needs to carry out Intrastat declaration.

Define Exceptions for Mapping of Country of Origin

Assigning country of origin code based on the country of declaration. For example the country Monaco (MC) is not recognised as an independent sovereign country, but considered as part of France. Hence, in the report if the country of origin of the goods is Monaco (MC) it is substituted with country code France (FR).

Region

The regions (codes) per country are defined. Information related to region is required in case of Belgium, Czech Republic, France, Germany, Italy, Portugal, Solvakia and Spain. Similar to partner country set-up, this is brought over from SAP GTS to S/4 HANA.

Define Region

Set up all regions per country. The column “Relevance” is where the combination of country + region can be flagged if it is relevant only for “1 – Receipt” or “2 – Dispatch” or “blank – for both receipt & dispatch”.

Define Mapping of Region

Mapping of regions is carried out under this configuration. The numerical code representing region is usually published by respective government authorities. For example, Brandenburg region “BB” official intrastat code is “12

Business Transaction Type

The codes representing the nature or type of business transaction is defined. This is a numerical code defined per country.

Define Procedure

This is numerical code defined by relevant authorities per country

Define Movement Code 

These are special movement code as required for Czech Republic. This is new configuration table brought over from SAP GTS to S/4 HANA

Define Mode of Transport at the Border 

These are single digit numerical code representing the mode of transportation. These codes are country specific.

Define Port and Airport

These are country-specific codes representing a seaport or an airport. 

This configuration in S/4 HANA is brought over from SAP GTS. In SAP ECC system it is not available. The option in SAP ECC could be to set-up the seaports and airports under the configuration “Define Customs Office” (Object: V_T615), and further under the configuration “Define Valid Combinations: Mode of Transport – Customs Office” (Object: V_T618K) the combination of country + mode of transport and seaport/airport code used to be set-up.

Define Incoterms 

INCO terms in this configuration are carried out based on the country of INTRASTAT declaration with a relevant description.

Define Collection Center

It is a code defined per country of declaration which represents the official centers in which Intrastat declarations from a region are collected. This configuration is not available in SAP ECC and it is brought over from SAP GTS to S/4 HANA.

Default Values 

Under this set of system configurations, certain default data (values) are defined. The data can be defaulted in sales, purchasing related transactions as well as certain data value based on transportation data relevant for a transaction.

Define Default Values for Sales

The system can be configured to set default values in sales transaction for business transaction type, procedure and special movement code based on the combination of country of declaration, item category and the material group for intrastat reporting. The material group is defined and maintained in the material master.

Define Material Group for Intrastat 

Define the material group, which will be assigned to materials having similar Intrastat requirements.

Define Default Values for Purchasing

System can be configured to set default values in purchasing transactions for business transaction type, procedure and special movement code based on the combination of country of declaration, purchasing document category, purchasing document type and item category for intrastat reporting. The material group is defined and maintained in the material master.

Define Business Transaction Type for Returns to Supplier 

In this configuration, object define the default business transaction type representing the return of goods to supplier based on the combination of the country of declaration and the business transaction type representing the receipt. For example in Austria (AT) the business transaction type code 1 represents “Final Purchase/Sale” based on the settings are shown in the below screenshot system will default business transaction type code 2 “Return of Goods” in case of return of goods to the supplier.

Define Procedure for Returns to Supplier 

In this configuration object define the default statistical procedure representing return of goods to supplier based on the combination of country of declaration and statistical procedure for receipts. For example in Austria (AT) the statistical procedure code 40000 represents “Final Receipt” based on the settings shown in below screenshot system will default statistical procedure 10000 “Final Dispatch” in case of return of goods to supplier.

Define Default Values for Transportation Data for Dispatches 

This configuration is related to default values for mode of transport, seaport/airport code and country of the means of transport. The information regarding the country of the means of transport is required if the country of declaration is Bulgaria.

Define Default Values for Transportation Data for Receipts 

This configuration is related to default values for mode of transport, seaport/airport code and country of the means of transport for arrivals (receipts) transactions. The information regarding the country of the means of transport is required if the country of declaration is Bulgaria.

Define Default Values for Place of Delivery

This is a special configuration mainly required for Croatia and Slovenia. This set-up is not available in SAP ECC. In this configuration the name of the place of delivery can be defaulted based on the direction of the goods flow (1 – Receipt or 2 – Dispatch) and the specific INCO term.

Data Selection Control 

Under this set of system configurations, country-specific system logic can be set-up to select relevant transaction data for Intrastat reporting. Besides additional configuration related to inclusion and exclusion of transactions from the report is also defined.

Define Data Selection Control for Sales

This is country-specific setting to select relevant sales transaction data based on the billing date or the goods issue date.

• “ ” Billing date
• “A”Goods Issue date

Define Data Selection Control for Purchasing

This is country-specific setting to select relevant purchase transaction data based on the following options. This part of the configuration is similar to what is available in SAP ECC system under “Data Selection Control” (Object: V_T609IS)

• “ ” Report Goods Receipt; wait for Invoice Receipt – In this case the purchasing transaction is selected based on goods receipt, but if no invoice receipt exists then the transaction is flagged for reporting in next month.
• “A” Report Goods Receipt; wait for Invoice Receipt; Read Inbound Deliveries – The logic in this case to select the purchasing transaction is same as above for “ ” but additionally system checks inbound deliveries in order to fetch relevant declaration data.
• “B” Report Invoice Receipt – In this case the purchasing transaction is selected for reporting only if there has been an invoice receipt
• “C” Report Goods Receipt – In this case the purchasing transaction will be selected for reporting based on goods receipt, even though the invoice receipt might be pending.

Besides the above there are additional checkboxes which further adds to the selection logic for reporting. These additional checks mentioned below are not available in SAP ECC instead enhancement FTGOVSEL is available for any additional logic to be implemented for data selection.

• Selection by Document Date – If selected then the system logic will be to select purchasing transactions based on the document date and the goods receipt or invoice receipt posting dates are not relevant.
• Exchange Rate Date w/o Invoice – If selected then the system logic influences the date based on which the currency conversion rate is to be selected. This affects transactions, which is to be reported based on goods receipt and invoice receipt. So, if the invoice receipt is not carried out in the same period (as that of goods receipt) and the transaction is flagged to be reported in the following month then the currency conversion rate will be determined based on the 15th day of the following month (reporting month). For example
• Exchange Rate Date Inv. In Prev. Month – If selected then the system logic influences the date based on which the currency conversion rate is to be selected. This affects transactions, which is to be reported based on goods receipt and invoice receipt. So, if the invoice receipt is carried out in a period before the receipt of the goods then the currency conversion rate will be determined based on the goods receipt date. 

Define Data Selection Control for Sales 

This is country specific setting to select relevant sales transaction data based on the billing date or the goods issue date.

• “ ” Billing date
• “A”Goods Issue date

Define Exceptions for Inclusion and Exclusion of Country and Region

Based on the country of declaration certain partner countries and/or regions can be flagged either as included or excluded from intrastat reporting. Similar setting related to inclusion/exclusion can be carried out in SAP ECC system under “Special Rule Country / Region” (Object: V_T609II). For example Monaco is not a member state of the European Union. However, dispatches to and receipts from Monaco as a partner country for Germany needs to be included in the intrastat report. Whereas the Spanish province of Santa Cruz de Tenerife to be excluded in the Germany intrastat report.

Define Exclusion of Sales Document Item Category 

Under this configuration certain item categories from sales-related transactions can be excluded from the intrastat reporting. For example a text item to be excluded in that case the corresponding item category can be maintained in this configuration table. Similar configuration is available in SAP ECC under “Assign to Item Categories for SD Sales Orders” (Object: V_TVAP_MAB) and “Assign to Item Categories for SD Deliveries” (Object: V_TVLP_MAB).

Define Sales Document Item Category for Services

Except Italy, for all other EU member countries the sales of service related transactions are excluded from the intrastat report. Under this configuration all service relevant item categories are maintained in the table which are then excluded from intrastat reporting.

Define Residence Time for Intrastat Declarations 

The released intrastat declaration are moved to cold area after certain number of days as defined in this table. The number of days are defined based country of declaration and calculated from the first day of the month following the declaration month. This setting is not available in SAP ECC.

Business Add-Ins for Intrastat

There are three business add-ins (BAdIs) are provided for additional custom logic as might be required for intrastat reporting. The BAdIs are:

• Additional Item Checks in Intrastat Declaration (/ECRS/RP_CHECK_ITEM) – This can be used to incorporate custom logic for additional checks for the items in Intrastat declaration report
• Use the Intrastat Declaration File in Automatic Dispatch (/ECRS/RP_FILE_TRANSFER) – This can be used to load the file with the Intrastat declaration from the local data store into the system and send it as an e-mail attachment. This can also be used for adding the intrastat declaration file as an attachment.
• Intrastat Data Selection (BADI_INTRASTAT_SELECTION) – This can be used to add additional custom logic for selection of data related to intrastat reporting.

Poland

To fulfill EU requirements, companies in Poland have to complete an INTRASTAT declaration and submit it to the authorities. The requirements of Intrastat are similar in all EU member states, but the reporting differs. In Poland, you can submit the Intrastat declaration either on paper or on diskette. You use the INTRASTAT: Paper Version for Receipt/Dispatch – Poland (RVEXPIPL) report, along with the SAP script form SD_EXPIPL, for the paper Intrastat return.

Before starting the report, you must first run the reports on data selection for Purchasing (MM) and Sales and Distribution (SD).

To access the report, on the SAP Easy Access screen, choose Logistics → Sales and Distribution →Foreign Trade/Customs →Periodic Declarations →Periodic Declarations →Operational →Create Periodic Declarations →European Union →INTRASTAT →Create Document → Poland.

Transaction: /n/ECRS/RP_EDIT 

717679 - EU2004: INTRASTAT - new programs and forms