The Intrastat reports allow selection of one period within Last, Current or Next Years.

Sales Ledger and Purchase Ledger Invoices and Credit Notes for EU Customers and Suppliers, will not be included on the Supplementary Declaration. They must be entered via Sales Order or Purchase Order processing to be included.

EC Sales List, EC Sales List Export File, EC Sales List Audit

You should be aware that there are instances when the Access Intrastat returns may overstate or understate the movement of goods.

Access always reports goods for which credit notes have been issued even if the goods are not physically returned:

Access does not report on goods supplied Free of Charge (FOC).

The Intrastat report is produced as a CSV file allowing you can amend the details before the report is filed - these few instances affect your return.

For more information about how to deal with credit notes and retrospective discounts please visit the HMRC website for Intrastat General Guide.

For general information about Intrastat please visit the UK Trade Information website.

HMRC has introduced a facility to upload bulk data to the Intrastat Electronic Form, using a CSV file. This will be of particular use to businesses submitting large amounts of data as each file will take 20,000 lines.

To avoid adding additional pressure to Companies already using the system, the format of the CSV file did not change to take account of the simplification to data imposed from January 2001. The fields remain the same, but data can be entered, or the appropriate fields can be left blank.

The Intrastat Electronic form for uploading CSV files is available on the HMRC web site. To register please complete the on-line registration document or contact:

The Customs & Excise Intrastat EDI Helpdesk on 01702 367248 or fax no. 01702 366596. Email address for correspondence only [email protected]

There are two types of recognised Commodity Codes, 8-digit for exports and Intrastat reporting, and 10-digit for Importing.

Dimensions

only uses the 8-digit Commodity Code. See www.gov.uk for further information.

A record consists of one or more fields.

All alpha characters should be in UPPER CASE.

Except for the last field in a record, all fields end with the comma delimiter.

The last field is terminated by a carriage return / line feed (cr/lf) character.

The CSV file is used in conjunction with their Electronic Form.

Testing is not required for the file to be transmitted to HM Revenue & Customs; the System tests each file prior to submission.

Your file will consist of one or two Header records plus one or more Commodity records. The exception to this rule is a Nil Return submission: a Nil Return consists of one or two Header records only and no Commodity records.

Agent Header record fields:

Trader Header record fields

Commodity record - Arrivals

Commodity record - Departures

Dispatches - This report is required by HMRC from all UK Companies where Sales exceed a set value per annum to foreign EU States. The report has a special format and prints information for each Sales Transaction Detail line.

Arrivals - This is a similar report based on Purchases from foreign EU States where Purchases exceed a set value per annum. This prints information for each Purchase Transaction Detail line.

This option produces the same Intrastat reports in CSV file format. Dispatches and Arrivals must be declared separately if the report is submitted using a CSV file.

When selected, the Intrastat Audit Report (described below) will be produced in addition to the CSV file.

The printer toolbar icons are available to select the output for the Audit report and will be disabled if the option is unticked.

Once the CSV file has been generated, a message will appear to notify you of the name and location of the CSV file.

The filename will be yppmmyy.csv prefixed by a D for the dispatches report and an A for the Arrivals report, where

The Audit trail for the Intrastat aggregation.

This report is available either from the menu option Intrastat Audit Report, or alternatively when the CSV export file is produced.

The report is only available in Landscape mode.

Header details:

Company Name, VAT Reg. Number, Branch ID (from System Controls), Period Number (of data), Year (of data), Report Printed (System date), Export filename (if produced as part of the CSV file export routine).

Transaction Details:

Commodity Code, Value (GBP), Delivery Terms Code, Nature of Transaction Code, Net Mass, Supplementary Units, Country of Origin/destination, Mode of Transport Code, No. of consignments, Traders Ref (invoice no.), Dispatches/Arrivals flag.

The Detail lines are sorted and page totalled into Dispatches and Arrivals.

Detail lines within each of these sections are then sorted by Commodity Code. Where several transactions share the same :

Then these are reported as individual lines, but with a sub-total after the matching transaction lines. This sub-total will match the aggregated value within the CSV export file.

Intrastat output in EDIFACT file format based on Official C&E specifications.

Intrastat Message Description Version 3 dated January 1997

Trade Specification Version 7 dated February 1998

When you have made your Report Selections, choose your output method (Screen, Printer, File, or XML) and, when ready, click OK.

Caution: The 'Nature of Transaction' field is reported differently in the Audit Report and the XML output. On the Audit report, the Nature of Transaction field is reported as values 10, 20 .. 90 (for Credit Notes values of 16, 26 .. 96 are used); however, for Intrastat (Ireland) XML, only the first character is used so is reported as a value of 1, 2 .. 9.

Note: If you choose Printer, you can also Select Printer to choose which printer to use.