With the original rules for Intrastat I would say it is almost impossible to match Intrastat with VAT reports. You can approach a difference but I doubt that you ever get a match.
The general way (which may vary from country to country) is :
- -if the goods movement was in January - and the invoice posted in January - then the movement is listed in the Intrastat report for January using the value from the invoice and taking into account the GRWR percentage to calculate the statistical value.
- - if the goods movement was in January - and the invoice was not received when you execute the Intrastat report for January, then the movement is not included in the January report .
- - if the movement was in January, and invoice receipt was after the January intrastat run, then the movement will be considered in the February report, using the value from the invoice and taking into account the GRWR percentage to calculate the statistical value.
- - if the movement was in January, and invoice receipt was not even done when the February intrastat run is executed, then SAP reports the january movement in February report but valuated with the PO value, and taking into account the GRWR percentage to calculate the statistical value.
Especially the last bullet point explains already alone that it cannot match with a VAT report.
You can select yourself in the lower part of transaction MEIS if you run Intrastat with doucment date of posting date.
In any case for an analysis you would need to compare VEIAV tabe entries with the database used for the VAT report, which is certainly not EKBE.
Usual differences arise if SAP is not able to determine a business case as Intrastat relevant (or not Intrastat relevant) .
These differences already start with any invoice (from a vendor of another EU memberstate) for which you do not have formal purchase orders. You get this business into the VAT report based on the invoice, but in purchasing you do not have anything - this would require manual maintenance of VEIAV table through VEFU transaction.
Further you may get invoices from a vendors place in a different EU member state, while your purchase order is just placed with his subsidiary in your own country . Here you would need a GS partner to derive the country of dispatch, which is needed to identify that the goods came from a different country.
And the opposite way will create differences too.
If you order in another EU memberstate, but the invoice is coming from a subsidiary in your own country, and you missed to have the GS partner with your own country in the PO.