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:
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 2 (if the original code started by 3, 7,8 or 9, the same code should be used)
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 6
Goods returned after being processed or repaired
Statistical regime: 2
More information about nature of transaction codes is available in the Intrastat manual published by the authorities.