Materiāls Paredzēts Tikai Informatīviem Nolūkiem, Tas Nav Oficiālais Tulkojums!

Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!

These materials are provided only for information. It is not an official translation!

24.11.2010. Nr.89-IM/2010

Instruction on filling in statistical reports

“Arrivals–Intrastat–1A”

“Arrivals–Intrastat–1B”

“Dispatches–Intrastat–2A”

“Dispatches–Intrastat–2B”

2011

Introduction

Until 1 May 2004 the Central Statistical Bureau of Latvia (CSB) processed foreign trade statistics data of Latvia using information from customs declarations, i.e. the Single Administrative Document (SAD). Since Latvia became Member State of the European Union (EU) and a part of the Single Market, it is no longer possible to obtain information about Latvian trade with the EU from customs declarations. With a view to provide an objective and credible information relating to the trading of goods between Member States, statistical system called Intrastat has been developed in the EU. The system is based on the principles determined by the EU both in the area of free movement of goods and unburdened statistics.

Operation of the Intrastat system is determined by the Council & Parliament Regulation (EC) No 638/2004 of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91. Article 11 of the Regulation declares that only on a request of the information provider national authorities decide whether statistical results, which allow identifying the mentioned provider(s), are to be disseminated or amended in such a way that their dissemination does not prejudice statistical confidentiality.

Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!

These materials are provided only for information. It is not an official translation!

Contents

I.General Guidelines

PARTIES RESPONSIBLE FOR PROVIDING INFORMATION

THRESHOLDS

SUBMISSION OF REPORTS

MOVEMENT OF GOODS THAT HAVE TO BE DECLARED FOR INTRASTAT

II. Filling in the reports

CORRECTION OF MISTAKES IN INTRASTAT REPORTS

INFORMATION ON HOW TO FILL IN THE REPORTS

Filling in of reports “Arrivals-Intrastat-1A” and “Arrivals-Intrastat-1B”

Filling in of reports “Dispatches-Intrastat-2A” and “Dispatches-Intrastat-2B”

III. Comments on specific goods and movements

PROCESSING AND REPAIR UNDER THE CONTRACT

GOODS DELIVERED FREE OF CHARGE

LEASING AND HIRE

RETURN OF GOODS AND SUBSTITUTION OF GOODS

CREDIT NOTES

TRIANGULAR TRADE TRANSACTIONS

DELIVERY TO THE WAREHOUSE

SOFTWARE

STAGGERED CONSIGMENTS

DELIVERY OF GOODS TO ANOTHER EU MEMBER STATE INCLUDING ASSEMBLING OR INSTALLATION

DELIVERY OF BUILDING MATERIALS UNDER CONTRACT

INDUSTRIAL PLANT

VESSELS AND AIRCRAFT

GOODS DELIVERED TO VESSELS AND AIRCRAFT

SEA PRODUCTS

INDIRECT TRADE

ANNEX 1 Goods not to be included in external trade statisticsdata......

ANNEX 2 Codes of European Union countries for trade statistics between Member States

ANNEX 3 Nomenclature of countries and territories for external trade statistics of the Community and statistics of trade between Member States

ANNEX 4 Coding of the nature of transaction

ANNEX 5 Coding of mode of transport

ANNEX 6 Coding of delivery terms

Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!

These materials are provided only for information. It is not an official translation!

I.General Guidelines

The CSB informs that in 2011the new threshold for ARRIVALS has been set.

PARTIES RESPONSIBLE FOR PROVIDING INFORMATION

The party responsible for providing information for the Intrastat system shall be the taxable person registered in the State Revenue Service (SRS) Register of Value Added Tax (VAT) who is engaged in intra-Community supplies (i.e. dispatches)/ acquisitions (i.e. arrivals) and:

1)has concluded the contract, with the exception of transport contracts, giving rise to the dispatch/delivery of goods or, failing that,

2)takes delivery/dispatches or provides for the delivery/dispatch of the goods or, failing that,

3)is in possession of the goods which are the subject of the delivery/dispatch.

The Intrastat report is filled in either by the respondent, who confirms the correctness of the data with the signature, or by the third person authorized by the respondent. In case the report is filled in by the authorized person, for example, a customs broker, this person confirms with the signature the correctness of the data provided (in consent of the manager of the enterprise).

A respondent is a taxable person whose relating data are provided.

A person authorized by the respondent (third person) is a legal or natural person, who fills in the report on behalf of the respondent.

Authorisation of the third person to fill in and submit to the CSB Intrastat reports does not release the respondent from the responsibility to submit qualitative and credible statistical information in time.

The CSB should be informed in written form in the following cases:

1)If the Intrastat report on behalf of the respondent is filled in by several persons, an official letter should be sent to the CSB, containing the following administrative data of the authorised persons: name of the company, registration number, telephone number, fax, e-mail;

2)If one of the authorized persons is no longer authorised for filling in the report or other person is authorized by the respondent or the respondent himself will perform the task instead of that person;

3)If the respondent suspends its activity on a temporary basis, due to insolvency, bankruptcy or liquidation.

The address of the CSB:

Foreign Trade StatisticsData Collection and Processing Section

Central Statistical Bureau of Latvia

1, Lāčplēša Street, Riga, LV-1301

THRESHOLDS

TheSRS provides the CSB with information from the VAT declarations that allows to identify enterprises operating in the EU market and approximately to check the aggregated data.

Each year the CSB determines respondents covered by the responsibility to fill in Intrastat reports. An enterprise is included in the list of Intrastat respondents if according to the information accessible for 12 months the total value of goods arrived and/or dispatched to/from EU Member States has exceeded the threshold, determined by the CSB for arrivals and/or dispatches to/from other EU Member States.

If enterprise exceeds the thresholdduring the reference year, it should send the Intrastat reports to the CSB starting with data on a month when the thresholdwas exceeded.

For example, if the enterprise was not included in the list of Intrastat respondents for 2011 but by August 2011 it has exceeded the level of threshold for dispatches, as it is stated by the CSB (the trade value of goods dispatched from the beginning of the year till August exceeded LVL 70000), then the enterprise should submit Intrastat reports on dispatches, starting with data on August and also for the followings months of 2011. In such cases the CSB additionally informs enterprises about their obligation to submit Intrastat reports specifying the starting period for submitting the report and the kind of the report.

If an enterprise submits to the SRS quarterly or half-yearly VAT declaration and within this period exceeds the threshold determined by the CSB, the enterprisehas to submit Intrastat reports starting withthe data on the first month of quarter or half-year. For example, if the enterprise according to VAT declarationdata for the 1st half-year of 2011 exceeds threshold for arrivals (amount of arrivalsof goods from EU Member States in the 1st half-yearexceeds LVL 70 000), theenterprisehas to submit Intrastat reports on arrivals, starting with data onJanuary 2011. If trade transactions with EU Member States were not carried out in a certain month, respondent has to submit “nil” report to the CSB on that month.

Enterprises, which have exceeded the specific threshold determined by the CSB have to submit “B” form of the reports, where in addition to the statistical indicators (commodity code of the Combined Nomenclature (CN), invoiced value, net mass, quantity in supplementary units, code of country of consignment/ country of destination, code of country of origin and code of nature of transaction) the code of mode of transport, the code of delivery terms and statistical value should be declared.

Thresholds determined by the CSB for 2011:

Dispatches (in lats) / Arrivals (in lats)
Threshold / 70 000
(thereportDispatches-Intrastat-2A has to be filled in) / 70 000
(thereport Arrivals -Intrastat-1A has to be filled in)
Specific threshold / 1 800 000
(thereportDispatches-Intrastat-2B has to be filled in) / 1 300 000
(thereport Arrivals -Intrastat-1B has to be filled in)

SUBMISSION OF REPORTS

The reference period is a calendar month of the dispatch or arrival of goods. The reference period may be adapted taking into account the linkage with VAT. The reference period of the report can be defined as a calendar month if the taxable transaction may occur.

The deadline for submission of Intrastat reports is the 10th day after the reference month. This also applies to those taxable persons who submit VAT declaration for several months (quarterly, half-yearly).

The CSB offers to fill in the reports:

1. using the electronic reporting system (e-survey) (
2. submitting the reports on the CD/FD according to the structure of the special data file( → Respondentiem → Intrastat → Helpdesk → Datu saglabāšana uz disketēm, CD-Rom → Datu saglabāšanas piemērs);
3. in a paper form, submitting them in the CSB, Lāčplēša Street 1, Riga,by post or by fax.

Intrastat reports can be printed out from the CSB homepage where the forms of all statistical reports and “Instruction on filling in statistical reports “Arrivals-Intrastat-1A”, “Arrivals-Intrastat-1B”, “Dispatches-Intrastat-2A”, “Dispatches-Intrastat-2B”” are available.

Intrastat reports have to be submitted for each month, also for the reference month, when the respondent had no transactions in EU market. In this case the respondent should submit to the CSB the so-called “nil” report, where it is necessary to enter the nil in all columns of the report’s first row.Submitting “nil” report via e-survey, it is necessary to fill in just the requisites part of the form.

In accordance with Section 10 of the Official Statistics Law respondents have the duty to prepare and submit within the specified time and in full amount individual statistical information on economic processes characterising activities of the respondent. The submission of information required for official statistical observations shall be considered a mandatory duty, which shall be performed free of charge.

Article 166.6 of the Code of Administrative violations of Latvia specifies that for in-observance of conditions stated in normative regulations concerning the bookkeeping provisions, non-submitting of annual reports, statistical reports or statistical information in due terms, as stated in the corresponding rules, or incomplete submitting to the corresponding state institutions envisage a fine up to LVL 150 (one hundred and fifty lats) - applied for natural persons and from LVL50 (fifty lats) up to LVL300 (three hundred lats) - for legal persons. For avoiding the submission of information or documents mentioned in part one of the same Article a fine from LVL100 (one hundred) up to LVL250 (two hundred and fifty lats) -is applied for natural persons and from LVL250 (two hundred and fifty lats) up to LVL500 (five hundred lats) - for legal persons.

MOVEMENTS OF GOOD THAT HAVE TO BE DECLARED FOR INTRASTAT

The intra-Community movements of goodsbetween Member States is a subject of mutual trade and have to be declared in Intrastat reports.

Statistics relating to the trading of goods between Member States shall cover dispatches and arrivals of goods.

Dispatches shall cover all goods leaving the MemberState of dispatch for a destination in another MemberState, except goods, which are in simple circulation between Member States.

Arrivals shall cover the goods entering the MemberState of arrival, which were initially dispatched from another MemberState, except goods, which are in simple circulation between Member States.

Community goods are:

1)goods entirely obtained in the customs territory of the EU, without addition of goods from third countries or territories, which are not part of the customs territory of the EU;

2)goods from third countries or territories which are not part of the customs territory of the EU, which have been released for free circulation in a Member State;

3)goods obtained in the customs territory of the EU from the goods referred to in points 1) and 2).

Goods in simple circulation between Member States – Community goods dispatched from one MemberState to another, which, on the way to the MemberState of destination, travel directly through another MemberState or stop for reasons related only to the transport of the goods.

The movement of goods for self-consumption as well as fixed assets purchased have to be declared in Intrastat reports, too.

Intrastat reports shall be filled in taking into consideration the physical movement of goods and not the change of ownership or the place of invoice payment. It means that the Intrastat report is filled in and submitted in the country, where the goods are received or from which goods are delivered.

Besides, there are certain goods, which are not subject forIntrastat reports. These goods are listed in Annex 1 of this Instruction.

The Intrastat system takes into account physical movement of goods, services are not the subject of the Intrastat system, unless the cost of these services is part of the cost of goods (for example, freight and insurance).

II. Filling in the reports

Intrastat reports “Arrivals-Intrastat-1A”, “Arrivals-Intrastat-1B”, “Dispatches-Intrastat-2A”, “Dispatches-Intrastat-2B” consist of the main form and supplementary forms. Page numbering starts with the reverse side of the main form - “page 01”. It is pre-printed at the top right corner of the reverse side of the page. Every supplementary form consists of two pages. Each page shall be numbered with its own serial number. All the supplementary forms have a common numeration, starting with “02”.

Forms, marked with letter “A”, have to be completed by the enterprises the trade value of which exceeds CSB threshold, but does not exceed the specific threshold.

Report forms, marked with letter “B” have to be completed by the enterprises, the trade value of which exceeds specific threshold.

At the requisites part of the main form relevant administrative data and the reporting month for, which the report is filled in, are indicated (for example, year “2011”, January “01”). The total amount of completed rows, calculated by summing up all the rows completed in the main form and in the supplementary forms (except the rows for requisites) of the report is indicated under the heading “Total number of records”.

The time spent by a respondent to fill in the report is shown in hours and minutes.

The requisites part of the report form contains information about the provider of the statistical information obliged to submit the statistical reports on arrivals and/or dispatches to/from EU Member States. At the left side the provider of the Intrastat statistical information indicates the information that allows to identify the provider:

• Registration number of the taxable person
• Name of the enterprise
• Postal address (an address indicated by the enterprise for receiving the correspondence)
• Address of the office (the address of the place where the enterprise operates its business activities)
• Person filling in the report (a person employed by the enterprise who fills in the report, indicating the name, surname, phone, fax and e-mail address). In case the authorized representative produces Intrastat report on behalf of the respondent, this field should not be filled in.

In case a respondent has authorized the third person on behalf of the enterprise to fill in Intrastat reports, the third person fills in the right side of the requisites part, as well as provides the information at the left side of the report form (except the information regarding the person filling in the report).

Information regarding trade transactions with EU Member States shall be filled in starting with the second side of the main form of the report. In case the amount of codes of goods declared by the enterprise exceeds the amount of entries possible (15 rows), entries have to be continued on the supplementary forms of the report.

At the top of the supplementary form registration number of the taxable person shall be indicated.

At the right side of the report ordinal number of the page from the total number of report’s pages is indicated. For example, if there is a main form and one supplementary form, on the main form there should be written “01”page from “03”pages, on the first page of the supplementary form – “02”page from “03”pages and on the second page of the supplementary form – “03”page from “03”pages.

Intrastat report has to be completed by entering code of goods in a separate row. Commodity codes are available on the CSB homepage IntrastatHelpdesk KOMBINĒTĀ NOMENKLATŪRA 2011 (in Latvian).

If during the same reference period the same goods with identical 8-digit code of the European Union Combined Nomenclature are arrived or dispatched to/from the country, information about this commodity should be joined together in one row by summing up the following columns:

• invoiced value,
• net mass,
• supplementary units,
• statistical value,

on condition that for these goods the following data are the same:

• the MemberState of consignment/destination,
• the country of origin,
• the nature of transaction,
• the mode of transport,
• delivery terms.

At the bottom of the last completed page the date of filling in the report, the person filling in the report and the position of this person should be indicated. Correctness of the given data has to be verified with the signature of the person filling in the report.

CORRECTION OF MISTAKES IN INTRASTAT REPORTS

1. If the enterprise notices an error in the already submitted Intrastat report, it sends a letter to the CSB with the corrections made (by post, by fax), specifying the requisites of the enterprise, the reference year, the reference month, the form (1A, 1B, 2A, 2B), the ordinal number of the row and the title of the column, where the corrections were made, or submits the corrected report, specifying the places, where the corrections were made.
2. If the enterprise adds a new row to the already submitted Intrastat report, then it sends a report to the CSB on which with capital letters indicates that it is a SUPPLEMENT. In this report only the added row, which is not included in the already submitted report, should be specified.
3. If the enterprise notices an error in the electronically filled in report, all the report should be sent to the CSB anew with the corrections made.

INFORMATION ON HOW TO FILL IN THE REPORTS

1) → Respondentiem → Intrastat→ Helpdesk;