Netherlands Intrastat

Note:

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

Intrastat is a 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 Netherlands Intrastat reports have been updated to meet the requirements brought by Brexit in 2021.

Generating the Intrastat reports for the Netherlands requires the SuiteTax feature, the Netherlands Localization SuiteApp, and the Tax Reporting Framework SuiteApp. For more information, see Generating Netherlands Tax Reports.

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

Netherlands 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
Country of Destination	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 of the vendor for purchase transactions.
Transaction Code	Code indicating the type of transaction in the Intrastat report. For more information, see Netherlands Nature of Transaction Code.
Commodity Code	The eight-digit number identifier for the type of goods in the Dispatch declaration. For more information, see Commodity Code.
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 Netherlands 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 the Netherlands. 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.

Netherlands 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
Country of Consignment	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 Netherlands Nature of Transaction Code.
Commodity Code	The eight-digit number identifier for the type of goods in the Arrivals declaration. For more information, see Commodity Code.
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 Netherlands 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 the Netherlands. 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	Code of the EU member state where the goods were entirely obtained, produced, collected, or modified significantly.

Netherlands Nature of Transaction Code

The Intrastat report for Netherlands declares the nature of transaction 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 of replaced 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	Particular transactions recorded for national purposes, such as repairs
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	Nature of Transaction Code
1	Transactions involving 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	Temporary import and export and returns of temporary import and export (rent, operational leasing, loan etc.)
7	Operations under joint defence projects or other joint intergovernmental production programs
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

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

Related Topics

Nature of Transaction Code

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

General Notices