News of interest
Check out recent news that may affect you
New nature of transaction codes for INTRASTAT
For operations carried out from 2022 onwards (reference period declaration January 2022 onwards) the following codes must be used nature of the transaction:
| A | B | ||
| 1 | Transactions involving an actual change of ownership and financial compensation | 1 | Purchase or sale without restrictions, except direct trade with or by private consumers |
| 2 | Direct trade with or through private consumers (including distance selling) | ||
| 2 | Free return and replacement of goods after registration of the original transaction | 1 | Return of goods |
| 2 | Replacement of returned goods | ||
| 3 | Replacement of non-returned goods (e.g. under warranty) | ||
| 3 | Transactions involving an intentional change of ownership or a change of ownership without financial compensation | 1 | Movements to or from a warehouse (excluding reserve and consignment stock) |
| 2 | Supply for sale subject to approval or testing (including reserve and consignment stock) | ||
| 3 | Financial leasing | ||
| 4 | Transactions involving transfer of property without financial compensation | ||
| 4 | Transactions with a view to completion under contract (without change of ownership) | 1 | Goods intended to return to the Member State or country of initial export |
| 2 | Goods not intended to return to the Member State or country of initial export | ||
| 5 | Transactions after completion under contract (without change of ownership) | 1 | Goods returned to the Member State or country of initial export |
| 2 | Goods not returned to the Member State or country of initial export | ||
| 7 | Transactions with a view to customs clearance or after customs clearance (without change of ownership, concerning goods in quasi-import or export) | 1 | Release of goods for free circulation in a Member State with subsequent export to another Member State |
| 2 | Transport of goods from one Member State to another for export purposes | ||
| 8 | Transactions involving the supply of construction materials and technical equipment under a general construction or civil engineering contract for which separate invoicing for the goods is not required, but rather one invoice is issued for the entire contract | 0 | |
| 9 | Other transactions that cannot be classified with other codes | 1 | Lease, loan and operating lease for more than twenty-four months |
| 9 | Other | ||