Running the Intrastat Arrivals Report
The Oracle Intrastat Arrivals report, UO INTRASTAT Arrivals, can be found in your department’s AP responsibility on Oracle.
If you need further assistance, please contact the Financials Helpdesk on (2)84800 or firstname.lastname@example.org.
What the report shows
The Oracle Intrastat Arrivals report will pick up all the goods for your department that need to be reported to HMRC for Intrastat Arrivals. These are all purchase transactions from suppliers with an EU 'ship from' site.
Completing the report
Important: Please do not merge or delete any lines since the report is used as an audit trail.
The Intrastat Arrivals report shows accounting details of each transaction line but it does not show the following statistical information that must be added to the Excel report as follows:
- Commodity Code
- Nature of Transaction
- Net Mass
- Supplementary Units
You may like to refer to the Visual Example of a Completed Intrastat Return (PDF) in conjunction with the following instructions.
Commodity Codes (column Z for the Excel report output)
Commodity codes are eight digit numbers used by the EU to classify goods. Suppliers often quote these on their invoices, so it is a good idea to check the relevant invoice. If the commodity code is not given, the Frequently Used Intrastat Codes (XLS) sheet lists the most commonly used codes in the University, or you can search the HMRC list of commodity codes.
If, after searching the HMRC site you remain unsure of how to classify your goods, please contact the Tax Team.
Nature of Transaction (column AB of the Excel report output)
Nature of Transaction Code (NoTC) is used to indicate the type of transaction that is being declared. For example, straight forward sales or acquisitions, goods sent for processing or free-of-charge goods.
The code will normally comprise one digit followed by a zero. The most common transaction code is 10 for purchases. See the full Nature of Transaction code table for loaned goods etc.
Net Mass or Supplementary Units (column AC or AD of the Excel report output)
You only need to complete one of these two data fields. Whether you are required to supply net mass or a supplementary unit depends on the commodity code. Where the ICN shows that a supplementary unit is required, the appropriate unit must be entered. For all other codes only the net mass in kilograms is required. This must be rounded up to the next whole kilogram.
Amending the report
Incorrect items Please only add data. Do not delete incorrect lines but shade them and add a note in column AE.
The report will not show free-of-charge goods or goods on loan (because these are not captured on Oracle) however, their value still needs to be reported to HMRC. In this instance, please add extra lines beneath the report for any missing item purchased in the month and complete columns J, M and W as a minimum.
Alternatively, where there is a nil report, you may prefer to complete the Intrastat Arrivals Form (DOC) and email it to email@example.com.
Please save the report in Excel format and name it 'Intrastat Arrivals_Dept_Month_Year'.
Completed spreadsheets should be sent to firstname.lastname@example.org by the deadline given in the Finance Bulletin.
Help with Intrastat Arrivals
If you need any further assistance, please contact the Financials Helpdesk on (2)84800 or email@example.com.