pps@marosavat.com | +34 91 0602141

MarosaVAT EU VAT Services

Reporting of specific scenarios

principal / Reporting of specific scenarios

manual España

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