Intrastat: Intercompany direct delivery

Hi all,
I currently have a scenario where we have created an intercompany direct delivery flow. The flow is as follows:
1. A sales order is created in Sales Org B, for customer in Sales Org. B. (country B)
2. Plant in the sales order is from Sales Org. A. (country A)
3. A delivery is created in Sales Org. B, but from plant of Sales Org. A, and is sent directly to the customer in Sales Org. B.
4. A commercial invoice is generated in Sales Org. B, to customer B.
5. An Intercompany invoice is generated in Sales Org. A, to customer of Sales Org. B.
6. (Master Data for IC was previously created: customer for plant and Sales orgs A and B)
I have two doubts:
a) In order to close the financial flow, as per OSS Note 31126, we can do the automatic posting. If this steps are not implemented, I guess a manual posting will have to be done in FI against that Intercompany Sales Org A, in Sales Org B?
b) The main doubt I have is regarding INTRASTAT. As we have only1 delivery (1 Goods Issue) and no receptions in this flow: can anyone help me to understand how INTRASTAT will be considered for Sales Org. B?  (for Sales Org. A is clear, as we are issuing stock from Plant in Sales Org A, to country in Sales Org B)
Thanks in advance.
Rgds
J

Let me try to understand what you understand under Intercompany direct delivery.
I understand  what I described above, you create an order to an external customer and ship the goods from another plant that belongs to another company code directly to the customer.
If the receiver is not an external customer customer, then you should just do Intercompany stock transfer.
The financial flow of money does not play a role in Intrastat reporting which is just about the goods movements.
Those triangular business are explained in the Intrastat manual here an example from Belgium: http://www.nbb.be/doc/DQ/e_pdf_ex/basis2014EN.pdf
Such manuals are available for all countries.
Virtual goods receipts are not known as standard SAP process.

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