Intrastat and EC sales lists from ERP data: field mapping and reconciliation
A business that trades with customers and suppliers in other EU member states often has two extra outputs on top of the VAT return. The EC sales list, also called a recapitulative statement, reports intra-EU supplies by customer VAT number and is a tax return. Intrastat reports the physical movement of goods for trade statistics and goes to the statistics authority or the customs administration, depending on the country. They draw on different data: the EC sales list follows invoices and VAT; Intrastat follows goods movements, weights and commodity codes. Both must agree with the ledger in ways you can explain.
This guide shows how to map the fields from your ERP, how to reconcile both outputs to the sales ledger and the VAT return, and how to handle the usual differences. It does not give thresholds, deadlines or national field lists; those are published by each country.
Which statements this site lists
The EC sales lists and recapitulative statements below come from this site's VAT reporting data. Each row gives the frequency, deadline and official source. Intrastat is not part of this site's data; check the national statistics authority's guide.
| Country | Statement | Status on this site |
|---|---|---|
| Austria | EU sales list | verified |
| Bulgaria | VIES declaration (EU sales list) | verified |
| Czechia | EU sales list (recapitulative statement) | verified |
| Estonia | EU sales list (VD) | verified |
| Finland | EU VAT recapitulative statement (EU sales list) | verified |
| France | EU sales list for services (European services declaration) | verified |
| France | EU sales list for intra-EU supplies of goods | verified |
| Germany | EU sales list | verified |
| Hungary | Recapitulative statement of intra-Community supplies, services and acquisitions | verified |
| Lithuania | EU sales list (goods and services to other Member States) | verified |
| Romania | EU recapitulative statement | verified |
| Slovakia | EU sales list (summary statement) | verified |
| Slovenia | Recapitulative statement (EU sales list) | verified |
| Spain | EU sales list (recapitulative statement) | verified |
Map the fields
Start from the national guide for each output. Then find where each field lives in the ERP. Typical sources:
| Field | EC sales list | Intrastat | ERP source | Owner |
|---|---|---|---|---|
| Customer or partner VAT number | Yes | Often, for dispatches | Customer master | Credit control |
| Partner member state | Yes | Yes | Customer or ship-to address | Sales admin |
| Value | Taxable amount per customer | Invoice or statistical value per line | Invoice line, tax code | Tax owner |
| Type of supply (goods, services, triangulation, call-off stock) | Yes | — | Tax code | Tax owner |
| Commodity code | — | Yes | Item master | Product data |
| Net mass, supplementary units | — | Yes | Item master, shipment | Logistics |
| Nature of transaction | — | Yes | Order type or tax code | Tax owner |
| Delivery terms, transport mode | — | Some countries | Shipment | Logistics |
| Country of origin | — | Some flows | Item or batch | Product data |
Mark each field as mandatory or optional for your country, and add the national code list it uses. Missing commodity codes and weights in the item master are the most frequent cause of late Intrastat declarations.
Reconcile to the ledger
Both outputs should be explainable from the sales ledger for the same period.
- List intra-EU sales from the ledger by tax code: goods supplies, services, triangulation and other special cases.
- EC sales list: the total by customer should equal the intra-EU tax codes that feed it. Check the VAT numbers are valid.
- VAT return: the intra-EU supply boxes should equal the same tax-code totals; see map tax codes to VAT return boxes.
- Intrastat: start from goods only, then explain timing (goods moved in one month, invoiced in another), valuation (statistical value versus invoice value), and goods moved without a sale (such as transfers of own stock; see cross-border stock and warehouses).
Worked example: one month
The amounts are illustrative round numbers. In June a company invoices intra-EU customers for goods and services. Its goods invoices carry a tax code for exempt intra-EU supplies, so no VAT is charged.
| Step | Account | Debit | Credit | Note |
|---|---|---|---|---|
| Goods to customers in other member states | Trade receivables | 45,000.00 | ||
| Sales revenue, intra-EU goods | 45,000.00 | no VAT charged | ||
| Services to business customers in other member states | Trade receivables | 5,000.00 | ||
| Service revenue, intra-EU | 5,000.00 | reverse charge by customer |
The reconciliation for June:
| Item | Ledger | EC sales list | Intrastat dispatches |
|---|---|---|---|
| Goods invoiced in June | 45,000 | 45,000 | 45,000 |
| Services | 5,000 | 5,000 | — |
| Goods shipped in June, invoiced in July | — | — | +3,000 |
| Goods invoiced in June, shipped in May | — | — | −2,000 |
| Total | 50,000 | 50,000 | 46,000 |
The EC sales list agrees with the ledger. Intrastat is 46,000, and the difference of 4,000 is fully explained: services are not goods movements, and two shipments fall in different months from their invoices. Whether Intrastat should follow the movement or the invoice date in your country is a national rule; follow the national guide.
Controls
- Item master changes for commodity codes and weights reviewed monthly.
- Invalid customer VAT numbers block intra-EU tax codes.
- The EC sales list, the VAT return boxes and the ledger reconciled before filing.
- Intrastat differences listed by cause, not netted.
Worksheet
Use the Intrastat and EC sales list mapping worksheet.
Worksheet: Intrastat and EC sales list mapping worksheet
Copy this worksheet for each case. It records decisions and evidence; it does not determine the tax or legal treatment.
Show the worksheet
Use with the Intrastat and EC sales list guide.
Obligations
- Country and entity:
- EC sales list: frequency, deadline, source (country row):
- Intrastat: arrivals and dispatches in scope? Threshold check date and source:
Field mapping
| Field | EC sales list | Intrastat | Mandatory? | ERP source | Code list | Owner |
|---|
Monthly reconciliation
| Item | Ledger | VAT return boxes | EC sales list | Intrastat |
|---|---|---|---|---|
| Intra-EU goods | ||||
| Intra-EU services | — | |||
| Timing differences | — | — | — | |
| Valuation differences | — | — | — | |
| Movements without sale | — | — | — | |
| Total |
Controls
- ☐ Commodity codes and weights complete for traded items
- ☐ Customer VAT numbers validated
- ☐ Differences listed by cause
Sources checked: 27 October 2026. EC sales lists come from the linked rows on this site, each with its official source. Intrastat thresholds, fields and deadlines are national and are not stated here.
Related guides and data
- How to control stock held in another country
- How to preserve customs evidence in the ERP
- Map ERP tax codes to VAT return boxes and file the periodic return
Data on this site: VAT reporting requirements by country
In Supply chain and trade: previous Add product regulation to an ERP localization project · Guides by task · All guides
Vendor documentation is cited only as an example of the level of evidence to ask for; it is not a recommendation or a ranking. This guide is general information, not tax or legal advice. Checked 2026-10-27.
Related: Glossary – abbreviations and terms used in these guides (SAF-T, Peppol, CTC, EN 16931, IFRS and more).
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