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Reporting of specific scenarios

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Reporting of specific scenarios

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have a few reporting requirements:


 Reporting requirement

 Sample goods. These are movement of  goods  for exhibition or marketing

 Nature of transaction: Code 12

 Goods for leasing

 Nature of transaction: Code 14

 Goods returned to sender

 Nature of transaction: Code 21

 Goods replaced by previously returned  goods

 Nature of transaction: Code 22

 Goods temporary placed in the country

 Statistical regime: Code 2

 Goods in the country for repairing or  refurbishment

 Statistical regime: Code 3

 Goods returned after being processed or  repaired

 Statistical regime: 5