EU Statistics
This module lets you extract the EU trade figures, which are to be reported to tax authorities when your annual trade within the union reaches the EU thresholds.
You can produce your reports on layouts that correspond to official EU forms or on diskette to both the EU Sales List System and Intrastat.
The sales list system is an instrument that the tax authorities in the member states use to control the settlement of tax on imports from other members. Companies who sell items to tax-registered customers in other EU member states must report these sales on a quarterly basis.
Intrastat is a set of statistics that show which types of items are sold within the EU. Companies who import and export for more than a given amount each year must report which items they have traded and in which countries.
This section includes:
- List System
- Intrastat
- Report Basis
(From the Introduction)
The introduction of the European Union has made it necessary to keep comprehensive records of trade within the Union. The old tariff documents have been replaced by a new statistics system.
This introduction describes in general terms the reports to the EU Sales List System and Intrastat. Detailed instructions are available at local tax offices.
- Related Topics:
- EU Purchase and Sale
The windows used in Maconomy for registering purchases and sales in the Item Purchase and Sales Orders modules have specific fields to denote EU trade. - CN Codes
The reports to the tax authorities must show items, countries, transport modes etc. using numerical codes. - EU Acquisition Tax
For item purchases from other EU countries, a given purchase tax is levied by the receiving country. - Triangulation
Triangulation is a type of EU trade in which an agent company in one EU country negotiates items from a vendor in a second EU country to a buyer in a third EU country. - Reports in Maconomy
The data written in each of the two types of report is taken from the Sales Orders module, in the form of invoices and credit notes, and from the Item Purchase module in the form of item receipts. - Intrastat and Sales List System Reports
Reports to Intrastat and the Sales List System can be made either on paper or diskettes.