According to requirements of Regulation (EU) 2019/2152 of the European Parliament, Partner VAT Id will be compulsory statistical data element in the Intrastat report starting from the reporting for 2021 year.
Changes in the Intrastat transfer function are implemented to comply with this requirement.
Feature allows you to transfer VAT Id of the partner (customer or
vendor) to the Intrastat. The following rules of transferring VAT Id when transferring customer and vendor invoices apply:
On customer side:
- VAT Id of sales delivery address, otherwise if empty,
- Primary VAT Id of delivery country, otherwise if empty,
- Primary VAT Id of customer, otherwise if empty,
- Tax exempt number from
the sales invoice.
In Italy, current logic is not changed: VAT Id from the invoice header is transferred due to the fact that Italy has combined report for Recapitulative statement and Intrastat.
On vendor side: VAT Id of the vendor postal address, otherwise if
empty, primary VAT Id of vendor, otherwise if empty, Tax exempt number from the
vendor invoice.
Rules of defining VAT Id in the reports for Intra-community trade can differ for different types of transactions. If for some invoice or scenario you need to update Partner VAT Id that was automatically transferred to Intrastat journal following the algorithm described above, you can do it manually in the Intrastat journal line.
Example.
Customer has primary VAT registration in CountryA and additional VAT registration in CountryB.
You create a sales order for this customer in CountryA with delivery address in CountryB. Invoice is issued to VAT Id of this customer in CountryA but goods are physically delivered to CountryB.
Intrastat report should have VAT Id in CountryB as Partner VAT Id in this case.
To transfer partner VAT Id from the delivery address to Intrastat, you should first assign Tax registration number with the registration category VAT ID to the appropriate delivery address using Registration IDs framework. Find more details about this procedure in Registration IDs
To start using the feature in Microsoft Dynamics 365 for Finance and Operations, 10.0.14 update, you should enable feature Transfer
partner VAT Id to Intrastat in the Feature management workspace.