France Nature of Transaction Code

Note:

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.

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