Table of Contents

Intrastat

This article describes the functionality that allows you to prepare Intrastat reports in accordance with Polish legal requirements. The Polish Localization extends the standard functionality of Business Central with features that support local Intrastat reporting requirements.

Intrastat reporting is supported in Business Central from version 21 onwards. The Polish Localization accommodates for the changes introduced in the standard functionality in version Business Central 24. This means that when initializing the new Intrastat functionality:

  • the settings for the required information to be sent to Intrastat will be adjusted depending on the statistical thresholds that have been reached in company transactions;
  • the information on the supplementary unit of measurement will be updated on the Tariff Numbers card page (from the PL field in Polish Localization) to the standard Business Central and the related fields on the item card will be populated;
  • historical Intrastat journal lines will be copied to the new Intrastat report structures.
Important

You can replace the currently used Intrastat functionality with the new standard Intrastat Core extension by selecting a relevant feature on the Feature Management page in Business Central.

With the Business Central 25 version (the October 2024 release), the change will be enabled automatically.

Pursuant to binding European Union regulations, business entities that trade goods with EU member states should meet certain Intrastat reporting requirements. These requirements include the obligation to provide information under the Intrastat system.

Intrastat reports should be submitted to the customs authorities in the required format and manner, and should contain specific information on the trade of goods within the European Union.

The obligation to submit Intrastat reports applies only to business entities where the value of imported or exported goods exceeds the established values of statistical thresholds. The updated threshold values are published annually in a regulation of the Prime Minister. There are two thresholds:

  • the basic threshold where if the import/export transaction values are below the threshold, there is no obligation to submit an Intrastat reports, and if the import/export values are above the threshold, the Intrastat report is filled in in a simplified manner;
  • detailed threshold, where if the import/export transaction values are above the threshold; it is required to fill in all the fields on the Intrastat report.

For more information on statistical thresholds, please read Statistical Thresholds.

Intrastat Report Setup

Polish Localization provides functional extensions to support Polish Intrastat reporting requirements, including the ability to export Intrastat declarations to an XML file.

Intrastat Report Setup

To define the settings that specify how to Intrastat reports are prepared, taking into account the statistical thresholds required by law:

  1. Choose the Lightbulb that opens the Tell Me feature 0. icon, enter Intrastat Report Setup, and then choose the related link.
  2. On the Intrastat Report Setup page, on the Intrastat PL FastTab, fill in the following fields as appropriate:
  • Default Receipt Statistical Threshold Type - Specify the type as Basic Threshold or Detailed Threshold.
  • Default Shipment Statistical Threshold Type - Specify the type as Basic Threshold or Detailed Threshold.
Important

Amounts for detailed thresholds are published on the website of the Central Statistical Office - Statistical Thresholds.

If the detailed threshold is exceeded, additional required fields are filled in the file:

  • Total Statistical Value in PLN,
  • Shipment Terms Code,
  • Freight Code,
  • Statistical Value in PLN.
Note

The Statistical Value field includes item charges calculated for transporting goods on the Polish statistical area (costs of package materials, freight fees, fees for loading and storage of goods).

  1. If you used an earlier version of the Intrastat functionality that is based on Intrastat journals, choose Actions, Transfer Intrastat Data from Journals on the ribbon.
  2. If the Intrastat report settings were not updated during the initialization of the new Intrastat functionality, choose Actions, Initialize Intrastat Report Setup on the ribbon.

Intrastat Report Checklist Setup

To define or modify the settings that determine the rules for verifying the required information for Intrastat reports:

  1. Choose the Lightbulb that opens the Tell Me feature 0. icon, enter Intrastat Report Setup, and then choose the related link.
  2. On the Intrastat Report Setup page, on choose Actions, Intrastat Report Checklist on the ribbon.
  3. On the Intrastat Report Checklist page in the Check For Detailed Statistical Threshold field, select the fields that are required for Intrastat reporting when the detailed threshold is exceeded. By default, the following fields are marked: Transport Method, Statistical Value , and Shpt. Method Code.

VAT Reports Configuration

To set up VAT reports for Intrastat reports:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter VAT Reports Configuration, and then select a related link.
  2. On the VAT Reports Configuration page, create a new line, in the VAT Report Type field, choose Intrastat Report, fill in the Verification Codeunit ID field.

Setting up Tariff Numbers

To generate an Intrastat report in accordance with Polish customs and tax requirements, it is necessary to assign tariff numbers to each item. To set up tariff numbers correctly:

  1. Choose Lightbulb that opens the Tell Me feature, enter Tariff Numbers, and then select a related link.

  2. On the Tariff Numbers page, choose Edit to change the settings for an existing tariff or New to define a new tariff. In the new line, complete the following fields:

  • No. - Specify the code of a new tariff.
  • Descriptions - Specify the description of a new tariff.
  • No Weight - Specifies that the authority does not require net weight reporting for the tariff number.

Item Charges in the Calculation of Intrastat Amounts

Because the calculation of the statistical value for Intrastat reporting includes item charges related to sales, purchases, and transfers, it is necessary to mark all such item charges on the lines, taking into account the shipment methods.

Item Charge Information

To mark costs as item charges for Intrastat reports:

  1. Choose the Lightbulb that opens the Tell Me feature. icon, enter Item Charges, and then choose the related link.

  2. Depending on the amount to which you want to add the amount of the selected item charges that are related to the purchase, sale, and transfer orders that are reported in the Intrastat report, in the line with the selected item charge on the Item Charges page, select one or both fields: Include in Intrastat Amount’ Incl. in Intrastat Stat. Value.

Item Charge Information depending on the Shipment Methods

To set up shipment methods associated with item charges to be included in Intrastat reports:

  1. Choose the Lightbulb that opens the Tell Me feature. icon, enter Shipment Methods, and then choose the related link.

  2. On the Shipment Methods page, in a line with a selected shipment method, select the Include Item Charges field.

Note

You can select the Include Item Charges field on the Shipment Methods page if the Adjustment % field on the Shipment Methods page contains 0.

  1. On the same page, in the Adjustment % field you can enter a percentage by which purchase/sales statistical value will be increased (positive percentage value) or decreased (negative percentage value) for a shipment method selected in the Intrastat report.

Posting Transactions for Intrastat Reporting

The process for posting of purchases, sales, and transfer transactions that are subject Intrastat reporting is generally carried out in the standard way. Depending on the type of transaction, however, you should pay attention to specific settings.

Purchase

  1. Enter a purchase invoice to register the purchase of an item from a vendor in a country that is member of the European Union.

  2. Post the receipt and invoice.

Note

Depending on default setup, the system selects (or not) the Include in Intrastat Amount and Incl. in Intrastat Stat. Value fields in the purchase line with the Item Charge type on the Item Charge Assignment page. If required, the field selection can be changed manually,based on the rules defined for calculating item charges of Intrastat transactions. Fields related to Intrastat reporting are available in purchasing documents: Purchase order, Invoice, Return order , and Credit note.

Sales

  1. Enter an item sales order for a customer in a country that is a member of the European Union.

  2. Some important fields for Intrastat report in the lines and in the header of the sales invoice are automatically filled in with the default data. If necessary, you can change the values of some of these fields manually.

  3. Post the shipment and sales invoice.

Note

Depending on default setup, the system selects (or not) the Include in Intrastat Amount and Incl. in Intrastat Stat. Value fields in the sales line with the Item Charge type on the Item Charge Assignment page. If required, the field selection can be changed manually,based on the rules defined for calculating item charges of Intrastat transactions. Fields related to Intrastat reporting are available in the following sales documents: Order,Invoice,Return OrderandCredit Memo.

Transfer

  1. Enter a transfer order.

  2. Some of the fields required for Intrastat reporting on the lines and headers of the transfer order, and on the FastTabs, incl. Transfer-from and Foreign trade are automatically populated with the default data. If necessary, you can change the values of some of these fields manually.

  3. Post the transfer shipment and transfer receipt.

Preparing the Intrastat Report

To prepare an Intrastat report:

  1. Choose Lightbulb that opens the Tell Me feature, enter Intrastat Journals, and then select a related link.

  2. On the Intrastat Report List page that opens, choose New to define a new Intrastat report.

  3. In the Intrastat report header, fill in the following fields:

  • Description - Specifies the description of the Intrastat report.
  • Statistics Period - Specifies the period for which the Intrastat report is to be created. In the field, enter four digits to specify the period for which you want to create the Intrastat report, e.g. 2404 is April 2024.

  1. Check the values in the following fields: Receipt - Statistical Threshold Type and Shipment - Statistical Threshold Type, which are populated based on the default settings, and specify the type respectively, if necessary: Basic Threshold, Detailed Threshold.

  2. On the Intrastat Report page, choose the Suggest PL Lines action to automatically insert Intrastat transactions into the report lines.

  3. In the initial window of the Get Item Ledger Entries batch job, fill in the following fields:

    • Starting Date – Specify a starting date of the period, in which Intrastat transactions have been posted. On the basis of these transactions, an Intrastat report will be prepared.

    • Ending Date – Specify an ending date of the period, in which Intrastat transactions have been posted. Based on these transactions, an Intrastat report will be prepared.

    • Amount Incl. Item Charge - Specify whether the amount should include an item charge.

    • Cost Regulation % – Specify a percentage to cover freight and insurance costs, by which the statistical value will be increased in all Intrastat journal lines.

  4. To execute the Get Item Ledger Entries batch job, choose the OK button.

  5. When executing the Get Inventory Ledger Entries batch job, the system performs the following actions:

    • The system enters item ledger entries and job ledger entries from transactions with the type identified as Intrastat Transactions.

    • The system ignores purchase and sales Intrastat transactions that have been marked as EU-3 Party Trade.

    • The system validates that Intrastat transactions with entry/exit points in EU countries are included.

    • The system validates that reverse Intrastat transactions (e.g. created as a result of running the Undo Receipt or Undo Shipment actions are excluded: both the reversed and the reversing ones.

    • On the basis of the information about the customer assigned to the posted shipment or order, a tax identification number is collected, which is used as the VAT identifier of the partner/contractor. On the Intrastat Report page, it is required that the Partner VAT ID field be populated on lines where the Type field contains Shipment. For lines where the Type field is set to Receipt, the Partner VAT ID field must be left blank.

Important

The Partner VAT ID field is populated depending on the option selected on the Intrastat Report Setup page in the Customer VAT Reg. No. on File and Vendor VAT Reg. No. on File fields. In the exported file, the Partner VAT ID field should include the EU country code and tax identification number. Due to this requirement, in the Customer VAT Reg. No. on File and Vendor VAT Reg. No. on File fields, select the VAT Reg. No. Origin Country Code option.

The VAT Registration No of the reporting entity that is used in the file should consist of only 10 digits (without the prefix with the country code). Because of this requirement, in the Company VAT Reg. No. on File, select the VAT Reg. No. Without EU Country Code option.

Note

In the Intrastat report, the return of purchased items to a vendor is represented as a positive value in the Amount field and as a Shipment value in the Type field. Therefore, the system fills in Partner VAT ID field in Intrastat report lines that contain such entries based on the tax identification number of the relevant vendor.

  1. If the batch job is successfully completed, all relevant lines on the Intrastat report page are completed.

  2. If necessary, manually complete or change the data automatically inserted into the lines of the Intrastat Report document. You can add and delete the lines manually.

  3. If the changes to the lines or item cards involved the tariff number, net weight, and supplementary units of measure, on the Intrastat Report page, choose the Recalc. Weight/Suppl. UOM action. The batch job updates and recalculates the values for Total Weight and Quantity fields of the supplementary unit of measure.

  4. To verify the lines, from the Intrastat Report page, choose the Checklist Report action, and information about any errors appears in the Error Information window. Correct the missing information in the lines, and run Checklist Report action again until all errors are resolved.

Data Export for the .xml Intrastat Report

To export data for Intrastat Report in .xml format:

  1. Prepare the data according to the procedure described in Preparing the Intrastat Report

  2. Choose Lightbulb that opens the Tell Me feature, enter Intrastat Journals, and then select a related link.

  3. On the Intrastat Report page, choose Create PL File to export the data in the valid format. The window with the export initial options contains the following fields:

  • File Name – Specify the file name of the Intrastat report file (including the .xml extension).

If the Return E-mail Address fields and the fields for the person who submits the Intrastat report, incl. Name and Surname E-mail have not been completed automatically, please fill them in manually.

Note

The contact details of the person submitting the report are entered from the Intrastat Report Setup page from the card selected in the Intrastat Contact No. field for the option selected in the Intrastat Contact Type - Contact or Vendor field.

  • Type - Select the appropriate option in the field: Export, Import.

  1. To run the export of data to the Intrastat report, choose the OK button..

  2. The output .xml report file should be sent to the PUESC platform.

Generating a Zero-Value Intrastat Report

If, in the reporting period, the company obliged to submit the Intrastat report has not exported or imported any goods, a zero-value report should be created and submitted for this month.

To prepare a zero-value Intrastat report:

  1. Choose Lightbulb that opens the Tell Me feature, enter Intrastat Journals, and then select a related link.

  2. Select and open the Intrastat report. In the Intrastat Report window that opens, where there are no lines of theShipment or Receipt types or no lines at all, choose Create PL File to export the data in the applicable format. Complete the pre-export options for export or import as appropriate.

A file will be created that is compliant with the requirements for a zero Intrastat report. Upload this file via the PUESC platform.

See Also

Set up and Report Intrastat in the Standard Dynamics 365 Business Central Application

Intrastat Legal Basis

Intrastat Statistical Thresholds

Regulation of the Minister of Finance of November 25, 2021 on Intrastat reporting

Regulation (EU) 2019/2152 of the European Parliament and of the Council of November 27, 2019