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Reporting of specific Intrastat scenarios in Germany

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Reporting of specific Intrastat scenarios in Germany

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

 Scenario

 Reporting requirement

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

 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

 No reporting required

 Goods in the country for repairing or  refurbishment

 Arrivals : Nature of transaction 41 or 51 

 Departures: Nature of transaction 42 or 52

 Goods moved to be processed or repaired

 Arrivals : Nature of transaction 41 or 51

 Departures: Nature of transaction 42 or 52

For more details, see page 10 of the German Intrastat manual.