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New nature of transaction codes for INTRASTAT
For operations carried out from 2022 (declaration of the reference period January 2022 onwards) the following codes of nature of the transaction must be used:
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 by 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 goods not returned (for example, 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 upon approval or trial (including reserve and consignment stock) | ||
3 | Financial leasing | ||
4 | Transactions involving transfer of ownership without financial compensation | ||
4 | Transactions with a view to completion under contract (without change of ownership) | 1 | Goods destined to return to the Member State or country of initial export |
2 | Goods not intended for 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, in relation to quasi-import or export goods) | 1 | Release for free circulation of goods in a Member State with subsequent export to another Member State |
2 | Transport of goods from one Member State to another to place them under export regime | ||
8 | Transactions involving the supply of construction materials and technical equipment within the framework of a general construction or civil engineering contract for which separate invoicing of the goods is not necessary, but rather an invoice is issued for the entire contract | 0 | |
9 | Other transactions that cannot be classified with other codes | 1 | Rental, loan and operating lease longer than twenty-four months |
9 | Other |