 | This page contains information that is specific to Slovenia. Most likely it is less relevant in other countries. |
Up until now, lines containing services were transfered to Intrastat reports and
had to be manually removed (erased), or receive a customs tariff in order to be
included in the value of the goods.
For all documents with the purchase type Import from EU, the value of
services (items of the S and U types)listed on the invoice is proportionately
distributed among the material lines for the importation of goods, depending on
the supplier's value of the goods.
It is distributed among costs which increase the statistical value (cost type
1), and the program fills in the first row of a cost of this type by default.
Using the existing function for copying costs, this value is distributed among
the lines, depending on the value of the Intrastat line for this document. The
internal number of the document, from which the costs were taken, will appear in
the description.
Statistical value (invoiced value + costs) is calculated by clicking the Convert Currency
button.
The changed instructions for reporting units 2005 can be found on the SURS
SURS Carinska uprava RS website:
https://www.stat.si/doc/intrastat/Navodila_za_PE_2005.doc, however, says:
"Fakturna vrednost vključuje stroške prevoza, natovarjanja in zavarovanja samo v
primeru, če niso prikazani kot ločena postavka na računu. Če pa so stroški
prevoza, natovarjanja in zavarovanja prikazani kot ločena postavka na računu ali
če so prikazani na ločenem računu od blaga, se ne vključujejo v poročano
fakturno vrednost blaga."
An explanation of the need for this procedure from the CARS website (from 2004):
"Pri poročanju fakturne vrednosti blaga v Intrastat morate poročati znesek iz
fakture (plačljivo vrednost blaga) v skladu s pogoji dobave. Stroške
transporta, ki so zajeti v fakturi za blago, morate razdeliti po posameznih
postavkah. Če se za stroške transporta izda ločena faktura, gre za storitev,
ki se ne poroča v Intrastat. Stroški transporta, ki se deklarirajo na ločeni
fakturi, so pomembni samo za poročanje statistične vrednosti.
Pri poročanju statistične vrednosti morate transportne stroške prav tako
razdeliti po posameznih postavkah (odšteti ali prišteti)."
The tolar values are converted using the Bank of Slovenia's central rate from
the document.
The tolar values in the Intrastat report appear at the customs rate that you've
set in the Bank panel of the
Subjects register.