Germany Nature of Transaction Code

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Germany Intrastat Report. If you're using the EU Intrastat Report page, see Intrastat Report for Germany.

The Intrastat report for Germany declares the nature of transaction through the following codes:

Valid for periods through 31.12.2021
Code	Nature of Transaction
11	Outright purchase/sale
12	Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent (including consignment stock)
13	Barter trade (compensation in kind)
19	Other (Sales/Purchases)
21	Return of goods
22	Replacement (for example under warranty) for returned goods
23	Replacement (for example under warranty) for goods not being returned
29	Other (Returns)
31	Goods delivered under aid programmes financed partly or wholly by the European Community
32	Other general government-aid deliveries
33	Other aid deliveries (individuals, non-governmental organizations)
34	Other transactions (for example gift parcels)
41	Goods expected to return to the initial Member State of Dispatch
42	Goods not expected to return to the initial Member State of Dispatch
51	Goods returning to the initial Member State of Dispatch
52	Goods not returning to the initial Member State of Dispatch

Valid for periods starting 1.1.2022
Code	Nature of Transaction
11	Transactions involving change of ownership with financial compensation - Outright sale/purchase except direct trade with/by private consumers
12	Transactions involving change of ownership with financial compensation - Direct trade with/by private consumers (incl. distance sale)
21	Return and replacement of goods free of charge after registration of the original transaction - Return of goods
22	Return and replacement of goods free of charge after registration of the original transaction - Replacement for returned goods
23	Return and replacement of goods free of charge after registration of the original transaction - Replacement (for example under warranty) for goods not being returned
31	Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation. - Movements to/from a warehouse (excluding call-off and consignment stock and with the intermediation of a commission agent)
32	Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation. - Supply for sale on approval or after trial (including call-off and consignment stock and with the intermediation of a commission agent)
33	Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation - Financial leasing (hire-purchase)
34	Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation. - Transactions involving transfer of ownership without financial compensation, including barter trade (compensation in kind)
41	Transactions with a view to processing under contract (not involving change of ownership) - Goods expected to return to the initial country of export
42	Transactions with a view to processing under contract (not involving change of ownership) - Goods not expected to return to the initial country of export
51	Transactions following processing under contract (not involving change of ownership) - Goods returning to the initial country of export
52	Transactions following processing under contract (not involving change of ownership) - Goods not returning to the initial country of export
67	Particular transactions recorded for national purposes - acc. to AHStatDV - Extra-EU trade only - Goods for and after repair or maintenance
68	Particular transactions recorded for national purposes - acc. to AHStatDV - Extra-EU trade only - Movements to/from a customs warehouse for account of a non-resident person
69	Particular transactions recorded for national purposes - acc. to AHStatDV - Extra-EU trade only - Other movements of goods for or following temporary use with expected duration under 24 months, as well as other movements of goods excluded from ITGS
71	Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export) - Release of goods for free circulation in a Member State with a subsequent export to another Member State
72	Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export) - Transportation of goods from one Member State to another Member State to place the goods under the export procedure
81	Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued
91	Other transactions which can't be classified under other codes - Hire, loan and operational leasing longer than 24 months
99	Other transactions which can't be classified under other codes - Other

For more information about the Nature of Transaction Code (NOTC) field, see Nature of Transaction Code.

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