E1: 74: Intrastats-Tax Update-Purchasing (R0018I2) Has to Include Movement Transactions When Supplier and Receiving Branch Are in Same Country
(Doc ID 2872701.1)
Last updated on AUGUST 25, 2022
Applies to:JD Edwards EnterpriseOne Sales Order Processing - Version 9.2 and later
Information in this document applies to any platform.
Currently, the Intrastat movement is ignored when Supplier & BP are in the same member state but buyer entity(VAT registered)is in another EU state.
Company (A) purchases goods from Company (B) which are shipped to B/P owned by company (A) but located in the same EU member state as company (B).
This movement is declared in the VAT declaration for company (A) who is the registered tax payer therefore the Intrastat movement should also be declared by Company (A).
Hence, the movement in declared in the VAT declaration but not in the Intrastat declaration of company (A).
This causes a major difference between the VAT & Intrastat Declarations.
Please allow JDE Intrastat functionality (UBE: R0018I2) to include in Intrastat the movement transaction when both the Supplier & Receiving branch are in the same member state because the VAT registration of the purchasing company should be considered.
National requirements for the Intrastat system — 2021 edition, Section 2.1 (pg 12) Who are the Providers of Statistical information : The parties responsible for providing information for the Intrastat system, the so-called PSIs (Providers of Statistical Information), are all taxable persons according to Council Directive 2006/112/EC on the common system of value added tax (further referred to as VAT Directive) whose annual intra-EU trade exceeds a certain threshold. This threshold is known as the 'exemption threshold' in the Intrastat system (see Table 2 and Tables A.2.1 and A.2.2 in annex).
This movement should be included in Intrastat as the ‘tax payer’ responsible for the VAT declaration is located and VAT registered in another EU member state.
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