FAQs: Intrastat declaration

How do I add my sales and purchase orders to the Intrastat declaration automatically?

Select the relevant Intrastat options in the SOP settings Intrastat and POP settings Printing tabs.
Generate Intrastat Entries to add transactions from SOP and POP to your Intrastat declaration.

Open: Accounting System Manager > Intrastat > Generate Intrastat Entries.

How do I add the relevant commodity codes and weights to my Intrastat entries?

You can add the commodity codes and weights to your stock records.

Open: Stock Control > Stock Records > Amend stock Item Details | Analysis.

How do I manually add entries to my Intrastat declaration?

Open: Accounting System Manager > Intrastat (SSD) > Intrastat Entry Maintenance.

I have transactions on my Intrastat listed against the 9950 0000 commodity code. What does this mean?

This means that you have chosen to consolidate low value transactions on your Intrastat declaration by selecting Enable Intrastat Consolidation on the accounting system settings Operations tab.

Any order lines below a specified low value threshold for each destination/arrival country, are added together to create one entry on the Intrastat.

The consolidated transactions for each destination / arrival country appear on the declaration with the following information:

Commodity Code	9950 0000.
Country of Destination / Arrival Consignment	Relevant country code
Nature of Transaction	1
Net Mass	1
Value	Total of low value goods for the destination /arrival country.

The NoTC and Net Mass are always displayed as 1, as this information is not required for consolidated transactions.

How do I consolidate low value transactions on my Intrastat declaration?

Open: Accounting System Manager > Settings > System Settings | Operation Settings.

Select Enable Intrastat Consolidation.
Enter the low value transaction threshold in the Consolidate Intrastat entries with a value less than box.

Find out the current low value transaction threshold, using UKTradeInfo website.

What are low value transactions?

Low value transactions are the total value of any lines (not the value of individual items on a line) on a sales invoice or purchase invoice that fall below the low value threshold. At the time of writing (April 2010) this was £130 or €200.

What happens to my transactions if I choose to consolidate them?

When the draft or final Intrastat declaration is produced, any order line values that fall below the threshold are consolidated into one entry per destination/ arrival country.

Each entry has the commodity code 9950 0000

Example of how transactions are consolidated

The following invoices are entered in Sage 200:

A purchase invoice from France for the following:

Item Commodity Code	Item Value	No of items	Total Line value
6500 9800	20	6	120

This is reported on the Intrastat as:

Item Commodity Code	9950 0000
Country of Destination / Arrival	FR
Value	120

A purchase invoice from France for the following:

Item Commodity Code	Item Value	No of items	Total Line value
6500 9800	20	6	120
6500 9800	30	3	90

This is reported on the Intrastat as:

Item Commodity Code	9950 0000
Country of Destination / Arrival	FR
Value	210

A purchase invoice from Germany for the following:

Item Commodity Code	Item Value	No of items	Total Line value
7200 6300	20	6	120
6500 9800	30	4	120

This is reported on the Intrastat as:

Item Commodity Code	9950 0000
Country of Destination / Arrival	DE
Value	240

A purchase invoice from France for the following:

Item Commodity Code	Item Value	No of items	Total Line value
7200 6300	20	6	120
6500 9800	30	5	150

This is reported on the Intrastat in 2 lines:

Item Commodity Code	9950 0000
Country of Destination / Arrival	FR
Value	120

and

Item Commodity Code	6500 9800
Country of Destination / Arrival	FR
Value	150

The Intrastat declaration for these four invoices would show the following entries:

Item Commodity Code	Country of Destination/Arrival	Value
9950 0000	FR	450
6500 9800	FR	150
9950 0000	DE	240

Can I still see the individual transactions if I have chosen to consolidate them?

Yes. All the Intrastat transactions are listed individually in the Intrastat Entry Maintenance window.

Open: Accounting System Manager > Intrastat (SSD) > Intrastat Entry Maintenance.

To only display the consolidated transactions, set the Goods value from filter to From £ 0 to 130 (the lower value transactions threshold).

Do I have to consolidate my low value transactions?

No. The process of consolidation has been made available so that businesses who have a large volume of low value transactions, can submit their transactions this way.

I no longer want to consolidate low value transactions on my Intrastat declaration. How do I turn it off?

You can stop using the consolidation option at any point.

Open: Accounting System Manager > Settings > System Settings | Operational settings.

Clear Enable Intrastat Consolidation.
Produce the draft or final intrastat declaration. All the transactions are listed without consolidation.

How do I submit free of charge goods on the Intrastat return?

Goods which are supplied free of charge, must be reported on the Intrastat declaration using the normal sales or purchase price of the goods.

The general guide to Intrastat: Notice 60 (from UK Trade Info website), Section 21.4 states:

Goods which are supplied or received free of charge may not have a taxable value, but do have a positive value for statistics. This must be reported with full line detail (using NoTC 3) on a Supplementary Declaration. The value of free of charge goods will normally be the amount which would have been invoiced in the event of a sale or purchase of the goods. If you are having difficulty arriving at a value see paragraph 5.7.