@ekwo-ai/intra-consignment

The Belgian intra-Community sales listing — the XML Intervat takes for form 723 — in TypeScript, with no dependencies.

Give it the rows of a recapitulative statement and it gives you the file, a name for it, and the list of what could not be put in it.

import { generateIntraConsignment } from '@ekwo-ai/intra-consignment';

const { file, filename, violations } = generateIntraConsignment(rows, {
  declarant: { vatNumber: '0999999999', name: 'Demo SRL', countryCode: 'BE' },
  period: { year: 2026, quarter: 3 },
});

StatementRow is the row shape of the ec_sales_list(company, from, to) function of Ekwo OS, declared here so that nothing is imported from it. Any book-keeping system that can produce those columns can use this package; it reads no database and knows no accounting.

The specification this was written from

The output of this package was checked against that schema with xmllint before it was committed. The schema is not shipped here — it belongs to the administration and it moves — so the test suite proves the shape of the document and not its validity; re-running the validation after a change to this package is a minute of work and worth it.

Two traps that cost an afternoon, written down so they cost nobody else one:

• Take the dated archives of the common and ISO types. The undated URLs answer 200 and serve an older version, in which the declarant's number may not begin with a 1 — which refuses every enterprise number issued since.
• The children of Declarant are in the InputCommon namespace, not in the listing's own. elementFormDefault is qualified in both schemas, so the validator refuses a Declarant whose children carry the listing's namespace, and no published example makes that obvious.

The three codes

From the directives, § 2.3.1.4 b: category I is L — exempt supplies of goods — category II is T, the supply in the Member State of arrival under a triangular operation, and category III is S, services taxed where the customer is. The enumeration in the schema is exactly {L, S, T}; the G that circulates in third-party documentation is refused by the validator.

The directives also say the three categories are never merged: a customer supplied both goods and services appears twice, with the same number and two codes. That is what the rows already are, and this package does not group them.

What it refuses and what it reports

An exception, because it would make the whole file meaningless:

• a period that is neither one month nor one quarter;
• a declarant number the schema cannot hold — ten digits, the BE removed.

A violation, because one line is wrong and the rest of the file is not:

AmountSum is the total of the lines that were kept, so a file with violations still balances against itself.

The file name

The administration imposes none. Intervat takes a bare .xml; only the ZIP archive that carries attachments has a fixed extension, .ic for this listing. The VATINTRA prefix that circulates comes from accounting software and appears nowhere in the published documentation. intraConsignmentFileName is therefore a name of ours — stable and readable — and a caller is free to pick another.

What is out of scope, on purpose

• Part 2 of the listing, call-off stock. Since 1 January 2020 it is a separate electronic filing with a schema of its own, cos-in_v1_0_0.xsd and root COSConsignment. It reports movements of stock rather than supplies, and nothing in the rows this package reads describes one.
• Corrections of an earlier period. The schema carries them as an ordinary client line with a signed delta and a CorrectingPeriod; producing one means knowing what was filed before, which is a question for the books and not for a file writer.
• Filing. This package writes bytes. Uploading them, signing them and reading the acknowledgement are Intervat's business.

MIT.