Sweden Nature of Transaction Code

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate the Sweden Intrastat Report. If you are using the EU Intrastat Report page, see Nature of Transaction Code.

The Intrastat report for Sweden declares the nature of transaction through the following codes:

Valid for periods ending 31.12.2021 Arrivals only
Code	Nature of Transaction
1	Purchase/sale of commodities. Moving of own inventory
2	Return/replacement of commodities
3	Deliveries for development assistance programmes/aid deliveries. Gifts
4	Deliveries for processing under contract
5	Deliveries after processing under contract
6	National code, not used in Sweden
7	Deliveries for joint defence projects/government projects
8	Supply of building materials/equipment for works that are part of a general construction or engineering contract
9	Other transactions

Valid for periods starting 1.1.2022 Arrivals (single-digit codes) Arrivals and Dispatches (two-digit codes)
Code	Nature of Transaction
1	Transactions involving actual change of ownership with financial compensation
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)
2	Return and replacement of goods free of charge after registration of the original transaction
21	Return and replacement of goods free of charge after registration of the original transaction – Returned 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
3	Transactions involving intended change of ownership or change of ownership without financial compensation
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 – Transactions involving transfer of ownership without financial compensation
4	Transactions with a view to processing under contract (not involving change of ownership)
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
5	Transactions following processing under contract (not involving change of ownership)
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
7	Transactions with a view to/following customs clearance (not involving change of ownership, related to goods in quasi-import or export)
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
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
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
9	Other transactions which cannot be classified under other codes
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 other codes – Other

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

Related Topics