Germany Intrastat
This topic describes the Germany-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 Tax Reporting Framework SuiteApp must be installed in your NetSuite account. For more information, see Tax Reporting Framework.
The Germany Intrastat report supports Multi-Book Accounting. For more information, see Multi-Book Accounting Overview.
To generate the Germany Intrastat reports, see Generating Localized Country Tax Reports. You can also export these reports to PDF and XLS formats. For more information, see Exporting a Country Tax Report.
Germany Intrastat – Dispatches
This topic is for NetSuite accounts that use the Country Tax Report page to generate the Germany Intrastat Report. If you are using the EU Intrastat Report page, see Intrastat Report for Germany.
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:
Report Field |
Description |
---|---|
Description of goods |
Description of the goods from the transaction line item description. |
VAT number |
VAT registration number of the recipient of goods in the EU member state of destination. |
Country of destination |
Code of the EU member state where the goods were moved to be used or consumed, treated, or processed. |
Region of origin |
Code of the region where the goods were produced or manufactured, assembled, processed, repaired or maintained, or where the commercial process took place. For more information, see Germany Code of Region of Origin/Destination. |
NoTC |
Code indicating the type of transaction in the Intrastat declaration. For more information, see Germany Nature of Transaction Code. |
Mode of transport |
Code of the active vehicle that moves goods for every dispatch transaction. For more information, see Mode of Transport. |
Commodity code |
Eight-digit number identifier for the type of goods in the Dispatch declaration. For more information, see Commodity Code. |
Country of origin |
Name of the EU member state of dispatch where the goods were produced or manufactured, assembled, processed, repaired or maintained, or where the commercial process took place. For more information, see Country of Origin |
Net mass in full kg |
Net mass in full kilograms (kg) of the commodity. For more information, see Net Mass Requirement in Germany Intrastat |
Quantity in supplementary units |
Number of units used in the selected commodity code. For more information, see Supplementary Unit. |
Invoiced amount in full Euros |
Invoiced amount in Euro for the declared commodity. |
Statistical value in full Euros |
Value of goods free German border. For more information, see Statistical Value. |
Germany Intrastat – Arrivals
This topic is for NetSuite accounts that use the Country Tax Report page to generate the Germany Intrastat Report. If you are using the EU Intrastat Report page, see Intrastat Report for Germany.
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 |
---|---|
Description of goods |
Description of the goods from the transaction line item description. |
VAT number |
VAT registration number of the vendor. |
Country of Consignment |
Code of the EU member state from where the goods were sent. |
Region of Destination |
Code of the region where the arriving goods are intended to remain and be used, consumed, or treated. For more information, see Germany Code of Region of Origin/Destination. |
NoTC |
Code indicating the type of transaction in the Intrastat declaration. For more information, see Germany Nature of Transaction Code. |
Mode of transport |
Code of the active vehicle that moves goods for every arrival transaction. For more information, see Mode of Transport. |
Commodity code |
Eight-digit number identifier for the type of goods in the Arrivals declaration. For more information, see Commodity Code. |
Country of origin |
Name of the EU member state where the goods were entirely obtained, produced, collected, or modified significantly. |
Net mass in full kg |
Net mass in full kilograms (kg) of the commodity. For more information, see Net Mass Requirement in Germany Intrastat |
Quantity in supplementary units |
Number of units used in the selected commodity code. For more information, see Supplementary Unit. |
Invoiced amount in full Euros |
Billed value in Euro for the declared commodity. |
Statistical value in full Euros |
Value of goods free German border. For more information, see Statistical Value. |
Related Topics
- Generating Localized Country Tax Reports
- Viewing a Generated Country Tax Report
- Making Adjustments on a Country Tax Report
- Exporting a Country Tax Report
- Electronic Tax Filing in Tax Reporting Framework
- Customizing Localized Tax Returns
- Setting Up Country Tax Reporting Preferences
- Installing Tax Reporting Framework
- Tax Reporting Framework Error Codes
- Known Limitations of Tax Reporting Framework
Net Mass Requirement in Germany 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 have tax item type set to Goods.
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.
Germany Code of Region of Origin/Destination
This topic is for NetSuite accounts that use the Country Tax Report page to generate the Germany Intrastat Report. If you are using the EU Intrastat Report page, see Intrastat Report for Germany.
Region of Origin is the land where the goods were produced or manufactured, assembled, processed, repaired or maintained, or where the commercial process took place. Region of Destination is the land where the arriving goods are intended to remain or be used, consumed, or treated.
When you choose an EU vendor or customer on a transaction form for your Germany subsidiary, the Tax Reporting subtab displays the Region of Origin or Region of Destination fields. You must fill in these fields for them to be included on the Intrastat report.
The Intrastat Arrivals and Dispatches reports for Germany declare the Region of Origin and Destination through the following codes:
Code |
Region |
---|---|
01 |
Schleswig-Holstein |
02 |
Hamburg |
03 |
Lower Saxony |
04 |
Bremen |
05 |
North Rhine-Westphalia |
06 |
Hesse |
07 |
Rhineland-Palatinate |
08 |
Baden-Württemberg |
09 |
Bavaria |
10 |
Saarland |
11 |
Berlin |
12 |
Brandenburg |
13 |
Mecklenburg-Western Pomerania |
14 |
Saxony |
15 |
Saxony-Anhalt |
16 |
Thuringia |
For more information about the Region of Origin and Destination fields, see Region of Origin and Destination.
Related Topics
- Region of Origin and Destination
- Intrastat Supplementary Declaration
- EU Cross-Border Reports in Tax Reporting Framework
- Country Tax Reports in Tax Reporting Framework
- Generating Localized Country Tax Reports
- Viewing a Generated Country Tax Report
- Making Adjustments on a Country Tax Report
- Exporting a Country Tax Report
- Electronic Tax Filing in Tax Reporting Framework
- Customizing Localized Tax Returns
- Setting Up Country Tax Reporting Preferences
- Roles and Permissions in Tax Reporting Framework
- Installing Tax Reporting Framework
- Tax Reporting Framework Error Codes
- Known Limitations of Tax Reporting Framework
Germany Nature of Transaction Code
This topic is for NetSuite accounts that use the Country Tax Report page to generate the Germany Intrastat Report. If you are using the EU Intrastat Report page, see Intrastat Report for Germany.
The Intrastat report for Germany declares the nature of transaction through the following codes:
Valid for periods through 31.12.2021 |
|
---|---|
Code |
Nature of Transaction |
11 |
Outright purchase/sale |
12 |
Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent (including consignment stock) |
13 |
Barter trade (compensation in kind) |
19 |
Other (Sales/Purchases) |
21 |
Return of goods |
22 |
Replacement (for example under warranty) for returned goods |
23 |
Replacement (for example under warranty) for goods not being returned |
29 |
Other (Returns) |
31 |
Goods delivered under aid programmes financed partly or wholly by the European Community |
32 |
Other general government-aid deliveries |
33 |
Other aid deliveries (individuals, non-governmental organizations) |
34 |
Other transactions (for example gift parcels) |
41 |
Goods expected to return to the initial Member State of Dispatch |
42 |
Goods not expected to return to the initial Member State of Dispatch |
51 |
Goods returning to the initial Member State of Dispatch |
52 |
Goods not returning to the initial Member State of Dispatch |
Valid for periods starting 1.1.2022 |
|
---|---|
Code |
Nature of Transaction |
11 |
Transactions involving change of ownership with financial compensation -Outright sale/purchase except direct trade with/by private consumers |
12 |
Transactions involving change of ownership with financial compensation -Direct trade with/by private consumers (incl. distance sale) |
21 |
Return and replacement of goods free of charge after registration of the original transaction -Return of goods |
22 |
Return and replacement of goods free of charge after registration of the original transaction -Replacement for returned goods |
23 |
Return and replacement of goods free of charge after registration of the original transaction -Replacement (for example under warranty) for goods not being returned |
31 |
Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation. -Movements to/from a warehouse (excluding call-off and consignment stock and with the intermediation of a commission agent) |
32 |
Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation. -Supply for sale on approval or after trial (including call-off and consignment stock and with the intermediation of a commission agent) |
33 |
Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation -Financial leasing (hire-purchase) |
34 |
Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation. -Transactions involving transfer of ownership without financial compensation, including barter trade (compensation in kind) |
41 |
Transactions with a view to processing under contract (not involving change of ownership) -Goods expected to return to the initial country of export |
42 |
Transactions with a view to processing under contract (not involving change of ownership) -Goods not expected to return to the initial country of export |
51 |
Transactions following processing under contract (not involving change of ownership) -Goods returning to the initial country of export |
52 |
Transactions following processing under contract (not involving change of ownership) -Goods not returning to the initial country of export |
67 |
Particular transactions recorded for national purposes -acc. to AHStatDV -Extra-EU trade only -Goods for and after repair or maintenance |
68 |
Particular transactions recorded for national purposes -acc. to AHStatDV -Extra-EU trade only -Movements to/from a customs warehouse for account of a non-resident person |
69 |
Particular transactions recorded for national purposes -acc. to AHStatDV -Extra-EU trade only -Other movements of goods for or following temporary use with expected duration under 24 months, as well as other movements of goods excluded from ITGS |
71 |
Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export) -Release of goods for free circulation in a Member State with a subsequent export to another Member State |
72 |
Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export) -Transportation of goods from one Member State to another Member State to place the goods under the export procedure |
81 |
Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued |
91 |
Other transactions which cannot be classified under other codes -Hire, loan and operational leasing longer than 24 months |
99 |
Other transactions which cannot be classified under other codes -Other |
For more information about the Nature of Transaction Code (NOTC) field, see Nature of Transaction Code.
Related Topics
- Nature of Transaction Code
- Intrastat Supplementary Declaration
- EU Cross-Border Reports in Tax Reporting Framework
- Country Tax Reports in Tax Reporting Framework
- Generating Localized Country Tax Reports
- Viewing a Generated Country Tax Report
- Making Adjustments on a Country Tax Report
- Exporting a Country Tax Report
- Electronic Tax Filing in Tax Reporting Framework
- Customizing Localized Tax Returns
- Setting Up Country Tax Reporting Preferences
- Installing Tax Reporting Framework
- Roles and Permissions in Tax Reporting Framework
- Tax Reporting Framework Error Codes
- Known Limitations of Tax Reporting Framework