Intrastat Report - France
General
The French Intrastat report can be either printed as a report that includes export and import transactions, or can be created as a file. The report is meant to be an aid when checking the content of the file or filling in the official forms. The file is created according to the IDEP/CN8-standard and must be be primarily loaded into that software before it is sent to the authorities. The file must be separated into one export file and one import file.
Basic Data and other required information
The general data specified will compose of all the data needed to create Intrastat reports on file and on paper according to the French Statistical Authority. General data can be divided into company basic data and general information, with regards to the report itself or of any third party involved in the reporting.
Other information required refers to those on reported transactions that are mandatory
Company Basic Data
Company: Company refers to the name of the reporting company. Information is retrieved from company basic data.
Company Tax Number: The company tax number used for Intrastat is retrieved from the company basic data.
Branch No.: The branch number is used to distinguish among several units of the same company that report independently.
General Report Data
Currency Code: Reporting can be done in FRF and EUR for the time being.
Required information about reported transactions
Site: The French province of destination that corresponds to the dispatch has to be stated. This information is retrieved from the column State for the delivery address entered for the chosen site.
Opposite country: The opposite country refers to the country of dispatch in the case of an import report, or the country of destination in the case of an export report.
Country of Origin: The country of origin is required for the import report.
Nature of Transaction: The nature of transaction refers to the kind of goods transfer.
Mode of Transport: The mode of transport states the means of transport involved.
Commodity Code: The commodity code refers to the eight-digit code according to the combined nomenclature (CN8).
Statistical Procedure: The statistical procedure gives more detailed information on the kind of goods transfer.
Net Weight: The net weight is calculated by multiplying the net unit weight to quantity.
Alt U/M: The alternative U/M shall comply to the regulations of the combined nomenclature.
Alternative Qty.: The alternative quantity is calculated by multiplying the Intrastat alternative quantity to quantity.
Delivery Terms: The following values are the possible delivery terms: EXW, FCA, FAS, FOB, CFR, CIF, CPT, CIP, DAF, DES, DEQ, DDU and DDP.
Invoiced Value: The invoiced value is calculated by multiplying the invoiced price per unit to quantity. If invoiced price per unit has no value, the order price per unit will be used.
Statistical Value: The statistical value is calculated as the sum of invoiced price per unit, invoiced add cost amount per unit plus charge amount per unit, and invoiced charge amount per unit multiplied to quantity times currency rate. If invoiced price per unit has no value, the order price per unit will be used. If invoiced add cost amount per unit has no value, the add cost amount per unit will be used.
IDEP/CN8
The IDEP/CN8 is a software that can be obtained without charge from the French Statistical Authority. It is developed by Eurostat. Any information on installation, application, and functionalities will not be covered here. IDEP/CN8 has a manual of its own.
The Intrastat import and export files created from IFS Applications are semicolon separated files. The files must be imported into the IDEP/CN8 software. It is important to set-up the Import format in IDEP/CN8 for Intrastat import and export files.
The following order must be set-up for Intrastat import and export format to load the file into the software:
IMPORT FILE
Name Order Commodity code 1 Nature of Transaction A 2 Nature of Transaction B 3 Statistical Procedure 4 Country Dispatch/Destination 5 Country of Origin 6 Province 7 Net Weight 8 Alternative Quantity 9 Mode of Transport 10 Invoiced Value FRF/EUR 11 Statistical Value FRF/EUR 12 Delivery Terms 13 Within or outside country 14 The rest of the names should have 0 as an order.
EXPORT FILE
Name Order Commodity code 1 Nature of Transaction A 2 Nature of Transaction B 3 Statistical Procedure 4 Country Dispatch/Destination 5 Province 6 Net Weight 7 Alternative Quantity 8 Mode of Transport 9 Invoiced Value FRF/EUR 10 Statistical Value FRF/EUR 11 Delivery Terms 12 Within or outside country 13
The rest of the names should have 0 as an order.