Ireland Intrastat

This topic describes the Ireland-specific field of the Intrastat Supplementary Declaration. To learn more about Intrastat and other fields used in this declaration, see Intrastat Supplementary Declaration.

To use the Intrastat Reporting feature, the International Tax Reports SuiteApp must be installed in your NetSuite account. For more information, see International Tax Reports.

To generate the Ireland Intrastat reports, see Generating Localized Country Tax Reports. You can also export these reports to PDF and XLS for online filing. For more information, see Exporting a Country Tax Report.

Ireland Intrastat Dispatches

The Intrastat Supplementary Declaration – Dispatches report provides information about goods shipped to customers in another EU Member State. The information displayed in the declaration is based on your item records and transaction records in NetSuite, and includes the following:

Due to new Intrastat regulations valid from 2022, the Intrastat Supplementary Declaration – Dispatches report is currently supported in two versions:

Intrastat – Dispatches report. Valid for periods ending on 31.12.2021 for intra-community dispatch of goods from Ireland to EU.
Intrastat – Dispatches (post-2021) report. Valid for period starting 1.1.2022 for intra-community dispatch of goods from Ireland to EU. The report also contains Partner Operator VAT Number and Country of Origin.

Report Field	Description
Commodity Code	The eight-digit number identifier for the type of goods in the Dispatch declaration.
Country of Origin	Name of the country where the goods were harvested, manufactured, or substantially changed. For more information, see Country of Origin
Member State of Destination	Code of the EU member state where the goods were moved to be used or consumed, treated, or processed.
Mode of Transport	Code of the active vehicle that moves goods for every dispatch transaction. For more information, see Mode of Transport.
Nature of Transaction	Code indicating the type of transaction in the Intrastat report. For more information, see Ireland Nature of Transaction Code.
Delivery Terms	The three-letter code for the trade term. For more information, see Delivery Terms.
Value	Invoiced value of declared commodity in base currency of reported subsidiary.
Partner Operator VAT Number	VAT number of the customer to whom the goods are dispatched to. Sourced from: For Bill Credit: Tax Details > Vendor Tax Reg. Number For Invoice/Cash Sale: Tax Details > Customer Tax Reg. Number If the above fields are empty, the report will automatically fill in QV999999999999. This value is used for private individuals or businesses not registered for VAT.
Net Mass (KG)	Net mass in full kilograms of the commodity. Field value is derived from the Item Weight field on the item record, multiplied by traded quantity. For more information, see Net Mass Requirement in Ireland Intrastat.
Supplementary Units	The number of units used in the selected commodity code. For more information, see Supplementary Unit.

Report Field

Description

Commodity Code

The eight-digit number identifier for the type of goods in the Dispatch declaration.

Country of Origin

Name of the country where the goods were harvested, manufactured, or substantially changed. For more information, see Country of Origin

Member State of Destination

Code of the EU member state where the goods were moved to be used or consumed, treated, or processed.

Mode of Transport

Code of the active vehicle that moves goods for every dispatch transaction. For more information, see Mode of Transport.

Nature of Transaction

Code indicating the type of transaction in the Intrastat report. For more information, see Ireland Nature of Transaction Code.

Delivery Terms

The three-letter code for the trade term. For more information, see Delivery Terms.

Value

Invoiced value of declared commodity in base currency of reported subsidiary.

Partner Operator VAT Number

VAT number of the customer to whom the goods are dispatched to. Sourced from:

For Bill Credit: Tax Details > Vendor Tax Reg. Number
For Invoice/Cash Sale: Tax Details > Customer Tax Reg. Number

If the above fields are empty, the report will automatically fill in QV999999999999. This value is used for private individuals or businesses not registered for VAT.

Net Mass (KG)

Net mass in full kilograms of the commodity. Field value is derived from the Item Weight field on the item record, multiplied by traded quantity. For more information, see Net Mass Requirement in Ireland Intrastat.

Supplementary Units

The number of units used in the selected commodity code. For more information, see Supplementary Unit.

Ireland Intrastat Report Arrivals

The Intrastat Supplementary Declaration – Arrivals report provides information about goods received from suppliers from another EU Member State. The information displayed in the declaration is based on your item records and transaction records in NetSuite, and includes the following:

Report Field	Description
Commodity Code	The eight-digit number identifier for the type of goods in the Arrivals declaration.
Member State of Consignment	Code of the EU member state from where the goods were sent.
Country of Origin	Code of the EU member state where the goods were entirely obtained, produced, collected, or modified significantly.
Mode of Transport	Code of the active vehicle that moves goods for every arrival transaction. For more information, see Mode of Transport.
Nature of Transaction	Code indicating the type of transaction in the Intrastat report. For more information, see Ireland Nature of Transaction Code.
Value	Invoiced value of declared commodity in base currency of reported subsidiary.
Delivery Terms	The three-letter code for the trade term. For more information, see Delivery Terms.
Net Mass (KG)	Net mass in full kilograms of the commodity. Field value is derived from the Item Weight field on the item record, multiplied by traded quantity. For more information, see Net Mass Requirement in Ireland Intrastat.
Supplementary Units	The number of units used in the selected commodity code. For more information, see Supplementary Unit.

Report Field

Description

Commodity Code

The eight-digit number identifier for the type of goods in the Arrivals declaration.

Member State of Consignment

Code of the EU member state from where the goods were sent.

Country of Origin

Code of the EU member state where the goods were entirely obtained, produced, collected, or modified significantly.

Mode of Transport

Code of the active vehicle that moves goods for every arrival transaction. For more information, see Mode of Transport.

Nature of Transaction

Code indicating the type of transaction in the Intrastat report. For more information, see Ireland Nature of Transaction Code.

Value

Invoiced value of declared commodity in base currency of reported subsidiary.

Delivery Terms

The three-letter code for the trade term. For more information, see Delivery Terms.

Net Mass (KG)

Supplementary Units

The number of units used in the selected commodity code. For more information, see Supplementary Unit.

Net Mass Requirement in Ireland Intrastat

To comply with the Intrastat requirements, the items included in the Intrastat report must have net mass information. When viewing generated reports, the list of items missing the net mass value will be displayed in the report window.

To prevent issues related to missing net mass information, you must fill in the Item Weight field on the Sales/Pricing subtab of the item record. This requirement applies to items that are of tax item type of Goods.

Note:

You can also update the item weight in bulk using the CSV Import Assistant. Note that you can only import one item type at a time. If the CSV file provided on the Intrastat page notification contains different item types, you will have to ensure you are importing only one item type (for example, Inventory Item) at one time. Then, you can import again for another item type.

Ireland Nature of Transaction Code

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Ireland Intrastat Report. If you are using the EU Intrastat Report page, see Nature of Transaction Code.

The Intrastat report for Ireland declares the nature of transaction through the following codes:

Code	Nature of Transaction
1	Transactions involving actual or intended transfer of ownership from residents to non-residents against financial or other compensation, outright purchase/sale, barter trade and financial leasing. (Do not use this code for transactions listed under codes 2, 7, 8).
2	Return of goods and replacement of goods free of charge after registration of the original transaction.
3	Transactions involving transfer of ownership without financial or in kind compensation (e.g. aid shipments).
4	Operations with a view to processing. Processing covers operations (transformation, construction, assembling, enhancement, renovation…) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 under contract (no transfer of ownership to the processor).
5	Operations following processing under contract (no transfer of ownership to the processor).
6	Particular transactions recorded for national purposes.
7	Operations under joint defence projects or other joint inter-governmental production programs.
8	Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract, where no separate invoicing of the goods is required, and where an invoice for the total contract is issued.
9	Other transactions not recorded above (including hire, loan and operational leasing longer than 24 months).

For more information about the Nature of Transaction Code (NOTC) field, see Nature of Transaction Code.