If plants exist abroad for a company, i.e. in the same company code, (within the EU), the tax postings and the trade statistics for the goods flow between these plants are required for (INTRASTAT) internal EU trades statistics. In SD, this applies to replenishment and consignment.
You can meet these requirements by carrying out billing with special settings in pricing for the relevant transactions:
Because the INTRASTAT declarations were created using billing documents and the tax postings were created using financial accounting documents, billing documents are created for consignment fill-ups or pick-ups and replenishment deliveries although they are not relevant for billing. However, because there are no amounts the billing document has a total value of 0, obtained using a special pricing procedure (see below). INTRASTAT declarations and tax postings (the billing document is forwarded to FI) are created based on the resulting billing documents.
Do not make these settings if the plant abroad is not in the EU. All that is required is a pro-forma invoice.
You can find Customizing for 'Plants abroad' in the IMG via 'Sales and Distribution/Basic functions/Taxes/Plants abroad "Plants abroad".)
A special pricing procedure (RVWIA1) is assigned to the new billing document (billing type WIA) defined for replenishment deliveries and consignments between EU countries. This pricing procedure has the following structure:
This causes the total value of the billing document to be 0. The discount annulls the price. Input and output tax have the same percentage rate so that the total of the tax posting is zero and the total billing document has value 0.
Consignment fill-up / pickup
Deliveries that occur as a result of a stock transfer order, can be billed if the delivering and receiving plants are in different EU countries and belong to the same company code.
Consignment fill-ups and pickups can be billed if the delivering plant is in an EU country and the consignment stores are in a different EU country. The consignment fill-up is then no longer relevant for the INTRASTAT declaration.
Condition records must be created for tax conditions WIA1, WIA2, and WIA3.
The total of the taxes has a value of 0. The total of the billing document also has a value of 0. The price is reduced by 100% using discount R100.
When you maintain the tax indicator, remember that the tax indicator must be maintained at the same time in different tax determination procedures, or that you have to create a general tax determination procedure containing the tax indicators of the different relevant countries.
Please read the Release Note
INTRASTAT declarations, combined declaration, Sales tax advance return
For further information on the other applications involved, see the following release notes:
FI - Taxes on sales/purchases: Plants abroad
SD/MM - Declarations to the authorities in the EU - plants abroad
Plants in Foreign Countries