1. Country-Specific Features
  2. Belgium Help Topics
  3. Belgium-Specific SuiteApps
  4. Belgium Localization
  5. Belgium SuiteTax-Based Reports
  6. Belgium Intrastat

Belgium Intrastat

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the SuiteTax-based Belgium Intrastat report. If you are using the EU Intrastat Report page, see Intrastat Report for Belgium.

Intrastat is the system for collecting information and producing statistics on the trade of goods between the Member States of the European Union (EU). The requirements of Intrastat are similar in all Member States. For more information, see Intrastat Supplementary Declaration.

The Belgium Localization SuiteApp provides the SuiteTax-based Intrastat Supplementary Declaration reports for Belgium. These reports have been updated to meet the requirements brought by Brexit in 2021.

You can generate these reports using the Country Tax Reports page provided by the Tax Reporting Framework SuiteApp. For more information, see Generating Localized Country Tax Reports.

The reports can also be exported to PDF, XLS, and XML. For more information, see Exporting a Country Tax Report.

Belgium Intrastat Dispatches

The Intrastat – Dispatches report provides information about goods shipped to customers in another EU Member State including Ireland.

The information displayed in the declaration is based on your item and transaction records in NetSuite. Only item types classified as goods in intracommunity sales transactions are included in the report.

The Intrastat – Dispatches report includes the following information:

Report Field

Description

Partner Country

Code of the EU member state to where the goods were moved to be used or consumed, treated, or processed. This field is derived from the Shipping Address for sales transactions, or Billing Address for purchase transactions.

Transaction Code

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

Commodity Code

The eight-digit number identifier for the type of goods in the Dispatch declaration. For more information, see Special Commodity Codes in Belgium.

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 Belgium Code of Region of Origin and Destination.

Value

Amount in Euro for the declared commodity.

Net Mass (KG)

Net mass in full kilograms of the commodity. This field is derived from the Item Weight field on the item record. For more information, see Net Mass Requirement in Belgium Intrastat.

Supplementary Units

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

Mode of Transport

Code of the active vehicle that moves goods from Belgium. For more information, see Mode of Transport.

Incoterm or Delivery Term

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

Country of Origin

ISO Alpha-2 code of the country (EU or non-EU member) where the goods were harvested or manufactured, or where they were processed that resulted in a new product with a different commodity code.

VAT Number

VAT registration number of the recipient of goods in the EU member state of destination.

Belgium Intrastat Arrivals

The Intrastat – Arrivals report provides information about goods received from suppliers in another EU Member State including Ireland.

The information displayed in the declaration is based on your item and transaction records in NetSuite. Only item types classified as goods in intracommunity purchase transactions are included in the report.

The Intrastat – Arrivals report includes the following information:

Report Field

Description

Partner Country

Country code of the EU member state from where the goods were sent. This field is derived from the shipping address for sales transactions, and billing address for purchase transactions.

Transaction Code

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

Commodity Code

The eight-digit number identifier for the type of goods in the Arrivals declaration. For more information, see Special Commodity Codes in Belgium.

Region of Destination

Code of the region where the goods will be consumed, assembled, or processed. If this is not known, the region of destination is the region to which the goods were sent or, the region where the commercial process will take place. For more information, see Belgium Code of Region of Origin and Destination.

Value

Billed value in Euro for the declared commodity.

Net Mass (KG)

Net mass in full kilograms of the commodity. This field is derived from the Item Weight field on the item record. For more information, see Net Mass Requirement in Belgium Intrastat.

Supplementary Units

For certain commodity code, the unit of measurement must be specified. For more information, see Supplementary Unit.

Mode of Transport

Code of the active vehicle that moves goods to Belgium. For more information, see Mode of Transport.

Incoterm or Delivery Term

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

Belgium Transaction Code

Note:

This topic is for NetSuite accounts that use the Country Tax Reports page to generate the Belgium Intrastat Report. If you are using the EU Intrastat Report page, see Belgium Intrastat Report Fields.

The Belgium Intrastat report declares the transaction type through numbered codes.

The following codes are valid starting January 1, 2022:

Code

Transaction

11

Transactions involving actual change of ownership with financial compensation: Outright sale/purchase except direct trade with/by private consumers

12

Transactions involving actual change of ownership with financial compensation: Direct trade with/by private consumers (including 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 change of ownership without financial compensation: Movements to/from a warehouse (excluding call-off and consignment stock)

32

Transactions involving intended change of ownership or change of ownership without financial compensation: Supply for sale on approval or after trial (including call-off and consignment stock)

33

Transactions involving intended change of ownership or change of ownership without financial compensation: Financial leasing

34

Transactions involving intended change of ownership or change of ownership without financial compensation

41

Transactions with a view to processing under contract (not involving change of ownership): Goods expected to return to the initial Member State/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 Member State/country of export

51

Transactions following processing under contract (not involving change of ownership): Goods returning to the initial Member State/country of export

52

Transactions following processing under contract (not involving change of ownership): Goods not returning to the initial Member State/country of export

60

Operations following repair or maintenance. This service can be both free of charge or against payment. These operations do not involve a (future) transfer of ownership.

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

80

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 code 91.

The following codes are valid from 1970 to December 31, 2021:

Code

Transaction

1

Transactions involving an actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7 and 8)

2

Return 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 (for example, aid shipments)

4

Operations with a view to processing under contract (no transfer of ownership to the processor)

5

Operations following processing under contract (no transfer of ownership to the processor)

6

Operations following repair or maintenance, other than under joint inter-governmental production programmes. Repair and maintenance can be against payment or free of charge. These operations do not involve a (future) transfer of ownership.

7

Operations under joint defense projects or other joint intergovernmental production programmes

8

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

9

Other transactions which cannot be classified under other codes

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

Related Topics

Special Commodity Codes in Belgium

Note:

This topic is for NetSuite accounts that use the Country Tax Reports page to generate the Belgium Intrastat Report. If you are using the EU Intrastat Report page, see Belgium Intrastat Report Fields.

The Belgium Intrastat report may contain the following special commodity codes:

Code

Type of Commodity

99450000

Movements of goods after repair or maintenance

99500000

Low-value movement of goods

99600000

Credit notes

99700000

Debit notes

For more information about the Commodity Code field, see Commodity Code.

Related Topics

Belgium Code of Region of Origin and Destination

Note:

This topic is for NetSuite accounts that use the Country Tax Reports page to generate the Belgium Intrastat Report. If you are using the EU Intrastat Report page, see Belgium Intrastat Report Fields.

The Intrastat Arrivals and Dispatches reports for Belgium declare the Region of Origin and Destination through the following codes:

Code

Region

01

Flemish region

02

Walloon region

03

Brussels region

For more information about the Region of Origin and Destination fields, see Region of Origin and Destination.

Related Topics

General Notices