Process Indicator Example

In the UK, you might use one of these process indicator codes:

• 0: The value of the goods and related costs; even if you have not invoiced them or been paid yet.
• 2: You did not handle the goods yourself; your supplier sent them directly to your customer. This is known as triangulation.
• 3: The value of the services you have provided where the place of supply is the customer's country and the services are subject to a reverse charge.
• Blank: The goods are being sent for repair in another EU country. (Code 3 is reflected in the EU Sales List Report and the EU VAT Report.)

Consult your local tax office for information about the appropriate code to enter in this field.