Correction of data
Corrections of declared data
If the information provider later detects faults in the data submitted, these faults must be reported. Declaration sent via Intrastat declaration service corrigates in the service. Declarations submitted via TYVI service are corrected with a special correction function.
Usually goods items of a value less than EUR 2 000 are not corrected, unless the fault is a considerable error in quantity, for example if the value of the good is EUR 900 and the declared quantity is 200 000 kg when it should be 200 kg. The change in value or quantity (1st or 2nd quantity) of the commodity code should usually be at least 10% (+ or -).
However, the correction must always be reported if an incorrect VAT registration number has been given or if arrivals have been declared as dispatches and vice versa. In such cases, the incorrect goods item must be deleted and the correct data must be submitted in a new declaration. A correction must also always be reported if the wrong statistical period has been reported, or if an entire goods item must be removed, for example if it belongs to external trade and must undergo customs clearance.
As a rule, minor credit notes or supplementary invoices relating to deliveries of goods are not observed as corrections. Compensations in connection with return goods, however, are noted, but they are not declared afterwards as corrections, but as regular data to be declared, using transaction code 21.
Corrections of statistical data are always registered in the data on a specific commodity code. Therefore long-term changes, for example annual discounts, can only be considered in a restricted way (for example when there is only one commodity code). If a financial compensation (goods are not returned, and no compensating goods are sent) covers the value of the whole goods item, the correction should not be made at all. Also, negative figures cannot be declared.
The Finnish company FI buys goods worth 10 000 euros from the Estonian company EE. The goods are invoiced and delivered to Finland in March. Some of the goods have been damaged. The goods are not returned, but in May the Estonian company EE sends a separate 2 000 euro credit note.
The correction is directed at the original declaration. FI submits a correction form, with which the value of the goods in the March declaration is corrected to 8 000 euros.
The Finnish company FI buys goods from the Estonian company EE for 15 000 euros in February and for 10 000 euros in April. Some of the goods in the February delivery are damaged. The goods are not returned, but the Estonian company EE compensates 3 000 euros for the damaged goods in the April invoice.
The correction is directed at the original declaration. FI submits a correction form, with which the value of the goods in the February declaration is corrected to 12 000 euros. The value of the goods in the April declaration should be 10 000 euros.
Throughout the year, the Finnish company FI has bought goods (hundreds of commodity items in different months) from the Swedish company SE. The deliverer later grants an annual discount, the extent of which depends on the amount of goods purchased during the year.
The annual discount cannot be declared as such. In principle, the company should correct the value of all commodity items concerned, however, the annual discount usually concerns dozens or hundreds of commodity items, and therefore no corrections need be made.
FI will not take the annual discount into account in the Intrastat declarations.
Supplements to submitted data
Items that have been left out in statistical declarations submitted earlier are reported as supplements to the statistical period in question. Supplements are declared as normal arrival or dispatch declarations, not using the correction form.
For how long is it possible to make corrections?
Corrections of and supplements to statistical data can be made for any period until August 15th of the year following the year of compilation.