Nature of Transaction Codes

10 Tran involving change of ownership for a consideration

11 Outright sale/purchase except direct trade with/by private consumers

12 Direct trade with/by private customers (incl. distance sale)

16 Credit note value where goods are not returned

17 Tran on SDs but not shown in boxes 8 or 9 of VAT Return

18 Tran in box 8 or 9 of VAT Return but on SD for recon purposes

20 Returned goods and replacement goods

21 Return of goods

22 Replacement for returned goods

23 Replacement (e.g. under warranty) for goods not being returned

30 FOC trans involving a permanent change of ownership

31 Movements to/from a warehouse (excluding call-off and consignment stock)

32  Supply for sale on approval or after trial (including call-off and consignment stock)

33 Financial leasing

34 Transactions involving transfer of ownership without financial compensation

40 Goods sent for processing or repair

41 Goods expected to return to the initial Member State/country of export

42 Goods not expected to return to the initial Member State/country of export

50 Goods returned following process or repair 

51 Goods returning to the initial Member State/country of export

52 Goods not returning to the initial Member State/country of export

60 Particular transactions recorded for national purposes

71 Release of goods for free circulation in a MS with a subsequent export to another MS

72 Transportation of goods between Member States to place goods under export procedure

80 Building materials & technical equipment for general construction/civil engineering contract

91 Hire, loan and operational leasing longer than 24 months

99 Other