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INTRASTAT reporting: Plant abroad invoice (WIA)

Dear All,

We are dispatching goods to other EU countries where we don't have the establishment (i.e. no VAT registration in those EU countries) without the transfer of ownership.

For example, we are moving service parts to an external service center (i.e. not owned by us) in Belgium where we don't have any establishment i.e. we don't have any VAT registration in Belgium. The ownership of these service parts will be transferred only when service parts are issued by the external service center and not at the time of dispatch.

Similarly we are moving goods to other EU countries for customer consignments, sub-contracting vendors etc. where we don't have any establishments (no VAT registrations).

So, we don't have any requirement to declare the "Arrivals" in the receiving EU countries. However, we need to declare these transactions in INTRASTAT dispatches.

So, can you please tell me how these goods movements are captured for INTRASTAT reporting ?

1.) Do we need to create these locations as Plants (Plant abroad) and activate "Plant abroad" functionality to generate a plant abroad invoices (WIA)? (or)

2.) Do we need to create these locations as Dummy plants without activating "plant abroad" functionality (as we don't have the VAT registrations? (or)

3.) is it possible to generate proforma / plant abroad invoices (WIA) using plants abroad pricing procedure without creating any new plants and without activation of "Plant abroad" functionality?

Please let me know your comments.

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2 Answers

  • Feb 15, 2018 at 01:14 PM

    I would not create plants just to do Intrastat if there are no other requirements. That's like using dynamite for fishing.

    There is probably a web portal in each country to create or upload an Intrastat report, there must still be customers in the world who do not use SAP.

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  • Feb 15, 2018 at 02:25 PM

    see the OSS note 139724 - INTRASTAT: Subcontracting

    If you have customer consignment then it is usually your customer who has to file the inbound Intrastat while you report the outbound Intrastat.

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