Frequently, a question regarding whether Intrastat truly contains correct data based on the issued invoices arises. In this article, the procedure related to comparing numbers between each other and the limitations involved are discussed.

 
In addition, the following functionalities are used: 


  • Intrastat - check data
  • Intrastat - Prepare data
  • Intrastat - export to Excel 
  • Sales report -> List of issued invoices V2


1. Limitations

Unfortunately, the List of issued invoices and Intrastat cannot be directly compared only by final net value, because Intrastat contains a different data set:


  • it does not contain service products
  • all values are net values
  • it must not contain negative values. For example, if product A1 was sold for 100 EUR during a certain period, while the credit notes are received for 150 EUR, Intrastat will have 0 as a value. Despite that, the difference is -50 EUR.
  • data for Slovenia contains sales data to all EU countries. The list of issued invoices can be printed for all countries or only for a certain country. ''All EU countries'' cannot be printed? In that case, the best comparison would be the one by individual countries.


2. Useful links


3. Comparison example: Slovakia in February 2021

As an example, a data comparison for one month and a specific country is displayed below.

3.1 Printing the list of issued invoices

Print data based on the selected criteria 


At the end of the report, the total net amount of invoices and credit notes is displayed



The total value is 15017.76 - 1442.65 = 13575.11


3.2 Intrastat - checking data

Generate Intrastat.



After clicking on ''Check data", the Excel file with the data source will be generated. In the ''Products'' sheet, detailed explanations can be found for each invoice of each product




If the values are summed up for the column "L'', completely the same amount (15017.76) will be displayed as on the List of issued invoices.

However, that amount will not be displayed on Intrastat, since it also includes the service product.



Therefore, by applying Excel filters, all products that are not services can be found. Above the column "F", select the filter and select the option "(blank)" / "(empty)". That way, only products that are not services will be displayed in the list. The total product value shows the Intrastat value.




In this case, it is 13968.88.


3.3 Intrastat - generating data

Now, Intrastat can be generated and exported to Excel.


 



The reporting value for Intrastat matches the value of the individual invoices from point 3.2. 

Based on the reporting requirements for individual countries, Intrastat can be similarly prepared and verified for:

  • Only credit notes
  • Issued invoices (invoices - credit notes)