Intracommunity Operation Type (74S/OC)

You use the values in the Intracommunity Operation Type UDC table to specify if the transaction is for a sale or receipt of goods under a certain regulation, or for the transfer and acquisition of goods under a different regulation. You assign an operation type to the tax rate areas that you use for intracommunity transactions. The text in the Description 01 and Description 02 fields provide additional information to help you identify which code to assign.

Hard-coded values are:

Codes	Description 01	Description 02
A	Send or receipt of goods	VAT law 37/1992, art. 70
B	Transfer of goods and acquisition.	VAT law 37/1992, art. 9 and 16