GermanyManual

Value Added Tax in local language is "Mehrwertsteuer" and the acronym VAT is translated as "MWSt".

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 senderbel
    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.

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