The information given here relates to how you can use Coins ERP+ to enter EU trade statistics and prepare Intrastat declarations. It does not deal with your obligations under the Intrastat system. Please refer to the relevant HMRC or Revenue documentation for more details.
The main Coins ERP+ Intrastat offering is based on capture of Intrastat data during transaction entry. This data is only captured in Accounts Receivable and Accounts Payable, and this is the only data that can be included in the Intrastat returns produced from Coins ERP+.
In addition, there is a report (EC Intrastat Review EU Invoices) on transactions that you should review to check for their Intrastat relevance. This looks at transactions in Accounts Receivable, Accounts Payable, Contract Sales and Subcontract Ledger. You can use this report as the basis for completing a return outside of Coins ERP+.
Intrastat Setup
If you intend to run Intrastat reporting, make sure that the company parameter INTRAST is set to Y.
You can identify the default “delivery terms”, “transport method” and “nature of transaction” codes separately for both the Accounts Receivable and Accounts Payable Intrastat transaction data capture.
CO/INTRAST
Create Intrastats during Invoicing (Y/N)
Whether COINS requires an Intrastat distribution to be entered when invoices are processed.
AP/DELTERMS
Default Delivery Terms (Intrastats)
Default code for Delivery Terms (in the Intrastat Distribution frame).
AP/TRANSNAT
Nature of Transaction Code (Intrastats)
Default code for the Nature of Transaction (in the Intrastat Distribution frame).
AP/METHTRAN
Transport Method Code (Intrastats)
Default code for Transport Method (in the Intrastat Distribution frame).
AR/DELTERMS
Default Delivery Terms (Intrastats)
Default code for Delivery Terms (in the Intrastat Distribution frame).
AR/TRANSNAT
Nature of Transaction Code (Intrastats)
Default code for the Nature of Transaction (in the Intrastat Distribution frame).
AR/METHTRAN
Transport Method Code (Intrastats)
Default code for Transport Method (in the Intrastat Distribution frame).
The procedures for entering Intrastat details are provided in the input procedures in the relevant modules (for example Accounts Receivable Invoice Entry, Accounts Payable Invoice Entry). Coins ERP+ only displays the Intrastat details frame during these procedures if Intrastat processing is relevant, that is, if the country code on your company and that of the supplier or customer are different (and both within the EU).
Intrastat Review Arrivals Data
Access to Intrastat Review Arrivals Data (%WEC2000FCIS) should be restricted to appropriate users, since it gives the facility to remove data from the return.
Commodity Code Maintenance
In order to enter Intrastat details, you must set up commodity codes for all the commodities you deal with. These codes are set out in the Combined Nomenclature.
To set up commodity codes:
Go to Commodity Code Maintenance.
Use the standard line-based maintenance options to add, change or delete commodity codes for the commodities you deal with.
EC Delivery Terms
Go to EC Delivery Terms.
Use the standard line-based maintenance options to add, change or delete codes for delivery terms.
Customs & Excise Codes: Delivery Terms
The information given here is for ease of reference only. Please refer to the relevant HMRC or Revenue publications for full details.
EXW | Ex works |
FOB | Free on board at port of departure |
CIF | Cost/Insurance/ Freight at port of arrival |
DDU or DDP | Delivered Domicile (fully delivered) |
XXX | Other |
EC Transaction Codes
Go to EC Transaction Codes.
Use the standard line-based maintenance options to add, change or delete transaction the two-digit codes:
Customs & Excise Codes: Nature of transaction
The information given here is for ease of reference only. Please refer to the relevant HMRC or Revenue publications for full details.
Completion: 1st Digit
1 | All transactions involving actual or intended change of ownership for a consideration (except those appropriate to 2, 7 and 8). |
2 | Returned goods and replacement goods. |
3 | Free of charge transactions involving permanent change of ownership. |
4 | Goods for processing or repair (other than 7). |
5 | Goods returned following process or repair (other than 7). |
6 | Movements of goods without transfer of ownership for hire, operational leasing and other temporary use, except process or repair. |
7 | Joint defence projects or other joint inter-governmental production programmes. |
8 | Supply of building materials and equipment as part of a general construction or engineering contract. |
9 | Other transactions. |
Completion: 2nd Digit
0 | All cases where 6, 7 or 8 below do not apply. |
6 | Credit notes |
7 | Transactions included on Supplementary Declarations but not shown in boxes 8 or 9 of the VAT returns for the equivalent period. |
8 | Transactions included in boxes 8 or 9 of the VAT return, but not required on Supplementary Declarations. |
EC Transport Codes
Go to EC Transport Codes.
Use the standard line-based maintenance options to add, change or delete one-digit transport codes:
Customs & Excise Codes: Mode of transport
The information given here is for ease of reference only. Please refer to the relevant HMRC or Revenue publications for full details.
1 | Sea |
2 | Rail |
3 | Road |
4 | Air |
5 | Post |
6 | Not allocated |
7 | Fixed installations |
8 | Inland Waterway |
9 | Own propulsion |
Entering Intrastat Distribution
When you enter a Accounts Receivable or Accounts Payable invoice, if your company is set up to record Intrastat details (EU trade statistics), Coins ERP+ displays the Intrastats Distribution tab if the country code of the customer or supplier is different from the country code of your company, but is within the EU.
For each different item, enter the Intrastat details.
The total of the Intrastat distribution must equal the goods amount less any discount if settlement discount is calculated before GST; in other words, the Intrastat value must equal the GST-able amount.
Processing an Intrastat Return
The basic process is as follows:
Create Intrastat Dispatches Return and Create Intrastat Arrivals Return.
More information
At the end of an Intrastat period, typically a calendar month, run
Create Intrastat Dispatches Return and
Create Intrastat Arrivals Return.
Each return is identified (within Coins ERP+) as a sequentially numbered audit. The screen shows details of the last return created and prompts for the data for the new one. The dates entered determine which transactions will be included in the return.
Creating the return means that all relevant Intrastat entries that exist when the return is created will be stamped with that audit number.
If there is data from an earlier period that has not been included in a return, then it will be added into this return and a warning will be given:
If further data were entered after the return has been created which falls within the dates of the return, that data will not be included on the particular return (but the return could be cancelled and a new return created if required) but will be automatically added into the next return.
Review Intrastat Data.
More information
Run Review Intrastat Arrivals Data (note that this also allows you to review dispatch data).
You can make various changes to the data, amending the fields or deleting the entire record. At the end of making the changes, you are asked to confirm the changes as the deletions cannot be undone.
The data changed is the Intrastat data only: the original invoice is not affected by these changes.
Submit the return.
Run EC Intrastat Dispatches Return and EC Intrastat Arrivals Return and enter the data provided onto your UK return (these returns are not in a format accepted by the UK authorities; however the Irish returns have been accepted by the Irish authorities).
You must create both the Dispatches AND the Arrivals Returns, whether they contain any data for the period or not, before creating the EDI returns.