Company Intrastat Reporting: research and development

Abstract

This thesis investigated Intrastat reporting processes in a multinational company, with a focus on identifying development opportunities through research and case analysis. The aim was to examine how Intrastat responsibilities are managed across multiple VAT registrations within a global organization and to identify potential improvements in data handling and reporting accuracy. Particular attention was given to the correct use of the "Nature of Transaction" codes required in Intrastat reporting. Special focus was placed on the company’s internal practices, such as the transfer of own goods between VAT registrations of the same legal entity across several EU countries. The understanding gained from analyzing these processes led to practical improvement ideas that enhanced both the efficiency and accuracy of the company’s Intrastat reporting. Background research on the Intrastat system and an analysis of the company’s current reporting practices were combined with case studies to produce several deliverables designed to benefit the organization’s ongoing reporting development. One of the key outcomes was a guideline created for the company’s forwarding team, intended to support the determination of appropriate Intrastat practices in daily operations. The other key deliverable was the programmed development of a custom automation tool for the export forwarding team. It was designed to enhance efficiency, minimize errors, and support compliance with EU Intrastat reporting requirements, with a specific focus on meeting the standards of the Finnish statistical office, Tulli.