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!

Central Statistical Bureau of Latvia

25.11.2016. Nr.213-IM/2016

Instruction on filling in official statistical forms

“Arrivals–Intrastat–1A”

“Arrivals–Intrastat–1B”

“Dispatches–Intrastat–2A”

“Dispatches–Intrastat–2B”

2017

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 SHALL 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 reports “Arrivals-Intrastat-1A” and “Arrivals-Intrastat-1B”......

Filling in 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

RETURNED GOODS AND REPLACEMENT DELIVERIES

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 statistics data......

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 Union 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

Central Statistical Bureau (the CSB) informs that in 2017the following changes have been made in the instructions:

- new threshold for DISPATCHES has been set – 100000 EUR;

- an explanation of the term “Member State of destination” has been specified;

- information about returned goods, replacement deliveries and indirect trade has been updated.

We are inviting enterprises to fill out the Intrastat forms in the Electronic Data Collection (EDC) System () if the number of data entries in the forms exceeds 15 rows.

When filling in the form electronically, it is possible to save it while incomplete. It is also possible to view and copy the forms previously submitted by you, as well as carrying out data import and export by using structured files in .xml or .xlsx format.

The operation of the Intrastat system is determined by the Regulation (EC) No 638/2004 of the European Parliament and of the Council 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 the national authorities decide whether statistical results, which make it possible to identify the said provider(s), are to be disseminated or are to be amended in such a way that their dissemination does not prejudice statistical confidentiality.

Each year the CSB issues General Administrative Act on submission of official statistics forms on trade with the European Union Member States. This General Administrative Act defines criteria stipulating, when respondent has a legal obligation to submit monthly reports on particular year, as well as defines deadlines for submission of the above report.

General Administrative Act is announced to respondents (PSI), by publishing it on gazette “Latvijas Vēstnesis” website ( as well as on Central Statistical Bureau website (

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) or its authorized tax representative 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,

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

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

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 submit 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 shall 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 shall 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

The SRS 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 yearthe CSB determines respondents covered by the responsibility to fill in Intrastat reports:

1)an enterprise is included in the list of Intrastat respondents for the reference year (for 2017) if the total value of goods arrived and/or dispatched to/from EU Member States in the previous reference year (in 2016)has exceeded the threshold, determined by the CSBfor the reference year;

2)the enterprise is included in the list of respondents also in case if it exceeds the threshold during the reference year, in that case it shall send the Intrastat reports to the CSB starting with data on a month when the threshold was exceeded.

For example, if the enterprise was not included in the list of Intrastat respondents for 2017 but by August 2017 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 EUR 100000), then the enterprise shall submit Intrastat reports on dispatches, starting with data on August and also for the followings months of 2017. 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 enterpriseshall 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 2017 exceeds threshold for arrivals (the trade value of arrivalsof goods from EU Member States in the 1st half-yearexceedsEUR 180000), theenterpriseshall submit Intrastat reports on arrivals, starting with data onJanuary 2017. If trade transactions with EU Member States were not carried out in a certain month, respondent shall submit “nil” report to the CSB on that month.

Enterprises, which have exceeded the specific threshold determined by the CSB shall 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 valueshall be declared.

Thresholds determined by the CSB for 2017:

Dispatches / Arrivals
Threshold / EUR 100000
(theformDispatches-Intrastat-2A shall be filled in) / EUR 180000
(theformArrivals -Intrastat-1Ashall be filled in)
Specific threshold / EUR 4 000000
(theformDispatches-Intrastat-2B shall be filled in) / EUR 2 500000
(theformArrivals -Intrastat-1Bshall 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 Data Collection (EDC) System (
2. in a paper form,if the number of data entries in the forms does not exceed 15 rows,sending them by post:

Foreign Trade StatisticsData Collection and Processing Section

Central Statistical Bureau of Latvia

1, Lāčplēša Street, Riga, LV-1301

If you are unable to submit the form electronically due to technical reasons, please consult us by calling + 371 67366626.

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

Intrastat reports shall be submitted for each month, also for the reference month, when the respondent had no transactions in EU market. In this case the respondent shall 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 EDC System, it is necessary to fill in just the title page.

In compliance with the Paragraph 1 under Section 14 of the Statistics Law, Statistical Institution (i.e., Central Statistical Bureau) has a right to require a respondent to provide data on the specific statistical unit, including limited accessibility information needed to produce official statistics. While respondent, within the set terms, form and manner, shall prepare and provide Statistical Institution with credible data. Upon a request of a Statistical Institution respondent shall provide written or oral explanations of the data provided.

In addition, we would like to inform that, if legal person fails to submit data needed to produce official statistics, it may be warned or fined in compliance with the Section 204.19 of Latvian Administrative Violations Code or fined in line with the procedure stipulated by the Administrative Procedure Law.

MOVEMENTS OF GOOD THAT SHALL BE DECLARED FOR INTRASTAT

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

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

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

Arrivalsshall cover the goods entering the Member State of arrival, which were initially dispatched from another Member State, 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 Member State to another, which, on the way to the Member State of destination, travel directly through another Member State 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 shall 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

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

Reports marked with letter “B” shallbe completed by the enterprises, the trade value of which exceeds specific threshold.

Intrastat reports “Arrivals-Intrastat-1A”, “Arrivals-Intrastat-1B”, “Dispatches-Intrastat-2A”, “Dispatches-Intrastat-2B” consist of the title page and data sheets. Page numbering starts with the first data sheet - “page 01”.

The relevant administrative data and the reporting year and the month for which the report is filled in are indicated in the title page (for example, year “2017”, January “01”). The total amount of completed rows, calculated by summing up all the rows completed in the data sheets 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 title page 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. The informationthat allows to identify the providerof the Intrastat statistical information is indicated at the left side of the title page:

• Registration number of the taxable person
• Name of the enterprise
• Postal address (an address indicated by the enterprise for receiving the correspondence)
• Webpage address
• 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 the case of the authorized representative produces Intrastat report on behalf of the respondent, this field should not be filled in.

In the case of 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 title page (except the information regarding the person filling in the report).

Information regarding trade transactions with EU Member States shall be filled in the data sheet. In the case of the amount of commodity codes declared by the enterprise exceeds the amount of entries possible (15 rows), entries shall be continued on the next data sheet.

Intrastat report shall be completed by entering code of goods in a separate row. Commodity codes are available on the CSB homepage IntrastatHelpdesk COMBINED NOMENCLATURE2017 or → Ātrās saites → Klasifikācijas → Kombinētā nomenklatūra → Combined nomenclature2017.

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

When the report is completed in paper form, registration number of the taxable personshall be indicatedat the top of all data sheets.

At the right side of the report the ordinal number of the current page and the total number of pages are indicated. For example, if there are three data sheets, on the first data sheet there shall be written “01”page from “03”pages, on the second data sheet – “02”page from “03”pages and on the third page – “03”page from “03”pages.Each data sheet shall be numbered.

At the bottom of the last completed page the date of filling in the report shall be indicated. Correctness of the given data shall be verified by the signature of head of enterprise.

CORRECTION OF MISTAKES IN INTRASTAT REPORTS

1. If the enterprise notices an error in the electronically filled in report, the correction shall be made in the same report, and the entire report with the corrections made shall be resent to the CSB. To avoid double counting of data, in case of the error it is not allowed to add a new report.
2. If the enterprise notices an errorin paper form submitted Intrastat report, it informs the CSB about 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.
3. If the enterprise adds a new row to the already submitted Intrastat report in paper form, 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, shall be specified.

INFORMATION ON HOW TO FILL IN THE REPORTS

1) → Respondentiem → Intrastat→ Helpdesk;

2)by telephone: 67366842, 67366643, 67366682;

telephone for consultations on how to fill in the EDC System: 67366626;

3)e-mail: ;

4)address: Central Statistical Bureau of Latvia

Foreign Trade StatisticsData Collection and Processing Section

1, Lāčplēša Street, Riga, LV 1301

1