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Intrastat Nature of Transaction and Transport Mode Codes

Intrastat declarations for intra-EU trade in goods need a nature of transaction code and a mode of transport code on each line. This table gives you the codes in a form you can search and export when you set up movement types in your ERP.

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Code list	Code	Meaning	Typical ERP use
Nature of transaction	11	Outright purchase or sale	Standard sales order and purchase order movements
Nature of transaction	12	Supply for sale on approval or after trial, for consignment or with an agent's help	Consignment shipments to a customer or agent
Nature of transaction	13	Barter trade (compensation in kind)	Goods exchanged for goods, rare in manufacturing
Nature of transaction	14	Financial leasing (hire-purchase)	Equipment leased with intended transfer of ownership
Nature of transaction	21	Return of goods	Customer return or return to supplier
Nature of transaction	22	Replacement for returned goods	Replacement shipment after a return
Nature of transaction	23	Replacement for goods not being returned	Warranty replacement without recovery of the original
Nature of transaction	3	Transactions involving transfer of ownership without financial compensation (group level)	Free-of-charge shipments, aid, gifts; use the sub-code your national authority requires
Nature of transaction	4	Operations with a view to processing under contract (group level)	Subcontract machining or plating where ownership stays with you
Nature of transaction	5	Operations following processing under contract (group level)	Return of subcontracted goods after processing
Nature of transaction	7	Operations under joint defence projects or other joint intergovernmental production programmes	Defence consortium programme shipments
Nature of transaction	8	Supply of building materials and equipment under a general construction or civil engineering contract	Project deliveries not invoiced separately
Nature of transaction	9	Other transactions that cannot be classified elsewhere	Last resort, avoid where a specific code applies
Mode of transport	1	Sea transport	Container and bulk shipments by vessel
Mode of transport	2	Rail transport	Rail freight wagons
Mode of transport	3	Road transport	Truck and van shipments, most intra-EU volume
Mode of transport	4	Air transport	Air freight and express
Mode of transport	5	Postal consignment	Parcels sent by post
Mode of transport	7	Fixed transport installations	Pipelines, power lines
Mode of transport	8	Inland waterway transport	Barge shipments on rivers and canals
Mode of transport	9	Own propulsion	Vehicles, vessels or aircraft that move under their own power

Code lists are set at EU level but member states may require specific sub-codes, a subset, or extra columns such as delivery terms, country of origin or region. Confirm the list and the reporting thresholds with your national statistics or customs authority before configuring the ERP.

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How to use the table

Use the search box to find a code by meaning, such as return, consignment or processing. Match each ERP movement type, such as a standard sale, customer return, warranty replacement or subcontract send-out, to one nature of transaction code. Then check the transport mode derived from the shipment record. In most ERPs the nature of transaction lives on the order type, the movement type or the sales document class, and transport mode is on the delivery or carrier record. Export the list to Excel to use as the mapping sheet for your configuration workshop.

How nature of transaction is structured

The code has one or two digits. The first digit is the main category: change of ownership with compensation, return and replacement, change of ownership without compensation, processing under contract, processing not under contract and so on. The second digit gives detail where the EU list defines it. Some member states ask only for the first digit on certain flows, and some require national sub-codes. The code 11 covers the vast majority of ordinary sales and purchases. The mistakes happen in returns, warranty replacements and subcontracting, where the commercial flow does not look like a sale.

Subcontract machining out and back is a processing flow, not a sale.
A warranty replacement is a different code from an ordinary sale.
Check whether your authority wants one or two digits.

Common mistakes and ERP notes

The usual errors are defaulting every line to 11, mapping the transport mode from the incoterm instead of the actual carrier, and reporting the mode of the first leg instead of the mode that crosses the border. Transport mode should reflect the active means of transport that carries the goods across the border of the reporting member state. Build a validation that flags returns and subcontract orders still using 11, and review them before the Intrastat file is submitted. Keep the mapping sheet under change control because configuration changes quietly change declarations.

Frequently Asked Questions

What does Intrastat nature of transaction code 11 mean?

Code 11 means an outright purchase or sale, which covers ordinary commercial transactions with a change of ownership against payment. It is the most frequently used code, and most other codes describe exceptions such as returns, replacements or processing.

Which transport mode do I report for road and ferry?

Report the active means of transport that crosses the border. A truck that travels on a ferry is generally reported as road transport, because the vehicle is the active means. Check your national authority guidance for edge cases.

Do all member states use the same sub-codes?

The EU defines a common list, but some member states apply their own subset, extra national codes or different column requirements. Always take the final configuration from your national statistics or customs authority.

How do subcontracting flows get reported?

Goods sent to a subcontractor for processing without a change of ownership use the processing under contract category, and the return of the processed goods uses the matching following-processing category. They are not ordinary sales and should not default to code 11.

If your Intrastat file is assembled manually from ERP exports each month, we can help automate the extract and add validation rules for your movement types.

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