France Nature of Transaction Code
This topic is for NetSuite accounts that use the Country Tax Report page to generate the Declaration of Exchange of Goods (DEB) report for France. If you are using the EU Intrastat Report page, see France Intrastat DEB Report Fields.
The Declaration of Exchange of Goods (DEB) report for France declares the nature of transaction through a two-digit code.
The following codes are valid starting January 1, 2022:
Code |
Nature of 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 (incl. distance sale) |
21 |
Return of goods after registration of the original transaction as per T&C 1 or 3; free of charge replacement of goods - return of goods (except replacement) |
22 |
Return of goods after registration of the original transaction as per T&C 1 or 3; free of charge replacement of goods - replacement of returned goods |
23 |
Return of goods free of charge after registration of the original transaction as per T&C 1 or 3; free of charge replacement of goods - replacement of unreturned goods (for example, under warranty) |
31 |
Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation: Movements to/from a warehouse (excluding the operations listed in the nature of transaction 32) |
32 |
Transactions involving intended change of ownership or transactions involving change of ownership without financial compensation: Goods dispatched for viewing, trial samples (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 |
Operations for processing without transfer of ownership: Goods to be returned to the original Member State of dispatch |
42 |
Operations for processing without transfer of ownership: Goods to be returned to a Member State other than the original Member State of dispatch |
51 |
Operations after processing without transfer of ownership: Goods returned to the original Member State of dispatch |
52 |
Operations after processing without transfer of ownership: Goods re-dispatched to a Member State other than the initial Member State of dispatch |
65 |
Transfer of goods under the rules of inward processing procedure, with exemption from DAU (French customs declaration, SAD equivalent) |
71 |
Transactions in preparation for/following customs clearance (not involving a change of ownership, relating to quasi-import or export goods):Release of goods for free circulation in one Member State with subsequent export to another Member State (quasi-import goods |
72 |
Transactions in preparation for/following customs clearance (not involving a change of ownership, relating to quasi-import or export goods): Transport of goods from one Member State to another Member State to place them under the export procedure (quasi-export goods) |
80 |
Supply of materials and equipment under a general construction or civil engineering contract |
91 |
Other transactions: Rental, loan and operating leases for more than 24 months |
99 |
Other transactions excluded in 91 |
The following codes are valid from 1970 to December 31, 2021:
Code |
Nature of Transaction |
---|---|
11 |
Firm sale/purchase |
12 |
Delivery for sight or test sale, for consignment or through a commissioned agent |
13 |
Barter |
14 |
Financial leasing |
19 |
Others |
21 |
Return of goods |
22 |
Replacement of returned goods |
23 |
Replacement (for example, under warranty) of goods not returned |
29 |
Return of goods - others |
30 |
Transactions (non-temporary) involving the transfer of ownership but without compensation (financial or other) |
41 |
Goods to be redirected to the initial Member State of dispatch |
42 |
Goods not intended for return to the initial Member State of dispatch |
51 |
Goods redirected to the initial Member State of dispatch |
52 |
Goods redirected to a Member State other than the initial Member State of dispatch |
65 |
Transfer of goods under the inward processing procedure, with exemption of customs declaration |
70 |
Operations under common defense projects or other intergovernmental joint production programs |
80 |
Supply of materials and equipment under a general construction or civil engineering contract |
91 |
Rental, lending and operational leasing for a period of more than 24 months |
99 |
Other transactions |
For more information about the Nature of Transaction Code (NOTC) field, see Nature of Transaction Code.
Related Topics
- Intrastat Supplementary Declaration
- EU Cross-Border 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
- Setting Up Country Tax Reporting Preferences
- Tax Reporting Framework Error Codes
- Known Limitations of Tax Reporting Framework