Intrastat – There are 2 options „Referrence period“ according EU regulation (No 638/2204):
1. the calendar month of dispatch or arrival of the goods
2. The reference period may be adapted to take into account the linkage with value added tax (VAT).
In some countries in EU, users can choose whether to report according the movement of goods or whether to report based on VAT date. In some countries there is only 1 possibility. (For example only by VAT date.)
We need to intrastat add option how should be suggested lines to Intrastat Journal:
- by Posting date from Iem Ledger Entry
- by Vat Date from Invoice belonging to Item Ledger Entry.
If this option is missing in intrastat, intrastat is not applicable in some EU countries.
Comments
Unfortunately, Slovakia is not Microsoft-built localization, and we cannot add local requirements for other countries. As this is not-required or optional for other countries, we will not make this feature. This is a space for localization partners. If you see any blocker related to events, let us know what we need to add so you can create your localization a proiper way.
Category: Geographies and Localization
Czech Republic:The Handbook for Intrastat https://csu.gov.cz/intrastat_handbooks is used for reporting the movement of goods across borders between the Czech Republic and other member states of the European Community.There are 2 options method of reporting:See Page 23:According to Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020, the reference period for which data are reported to Intrastat is the relevant calendar month:1. in which the goods were exported from the Czech Republic to another Member Stateor imported into the Czech Republic from another Member State, or2. in which a taxable transaction relating to Union goods has taken place, in which the tax liability arises in respect of the acquisition and supply of goods within the Union. However, if the time lag between the import or export of goods and the taxable supply is longer than two calendar months, the reference period is the month in which the import or export took place.
Category: Geographies and Localization
This applies in the Slovakia and the Czech Republic. It is mandatory in Slovakia and optional in the Czech Republic. Slovak Republik:You can see https://intrastat.statistics.sk/Intrastat/wp-content/uploads/2024/01/24metvys_112.pdf and https://intrastat.statistics.sk/Intrastat/wp-content/uploads/2024/01/24metvys_212.pdf. They are from The Statistical office of the Slovak Republik. Unfortunately they are only in Slovak. I have translated the important part.SK:Odsek 3 – ObdobieSledovaným obdobím je kalendárny mesiac, v ktorom bol tovar dovezený do Slovenskej republiky z iného členského štátu Európskej únie alebo z územia Severného Írska. Ak je tovar predmetom obchodnej operácie, ktorá je nadobudnutím tovaru v tuzemsku z iného členského štátu podľa platného zákona o DPH, sledovaným obdobím je kalendárny mesiac, v ktorom vznikla daňová povinnosť podľa tohto zákona. Ak medzi vznikom daňovej povinnosti a dovozom tovaru uplynú viac ako 2 kalendárne mesiace, sledovaným obdobím je kalendárny mesiac, v ktorom bol tovar dovezený.EN:Section 3 – PeriodThe monitored period is the calendar month in which the goods were imported to the Slovak Republicfrom another member state of the European Union or from the territory of Northern Ireland.If the goods are the subject of a business operation, which is the acquisition of goods in the country from anothermember state in accordance with the applicable VAT Act, the monitored period is the calendar month in whichthe tax liability arose according to this Act. If more than 2 calendar months elapse between the occurrence of the tax liability and the importation of the goods, the monitored period is the calendar month in which the goods were imported.
Category: Geographies and Localization
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