Intercompany Transfer Order API

Transfer inventory between different subsidiaries (OneWorld accounts only).

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Endpoints

Method	Endpoint	Description
GET	/record/v1/intercompanyTransferOrder	List IC transfer orders
GET	/record/v1/intercompanyTransferOrder/{id}	Get specific IC transfer
POST	/record/v1/intercompanyTransferOrder	Create IC transfer
PATCH	/record/v1/intercompanyTransferOrder/{id}	Update IC transfer
DELETE	/record/v1/intercompanyTransferOrder/{id}	Delete IC transfer

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Key Fields

Field	Type	Description	Required
tranDate	string	Transfer date (YYYY-MM-DD)	Yes
subsidiary	object	From subsidiary (source)	Yes
toSubsidiary	object	To subsidiary (destination)	Yes
location	object	From location	Yes
transferLocation	object	To location	Yes
orderStatus	object	Transfer status	Read-only
memo	string	Memo/notes	No
shipDate	string	Planned ship date	No
expectedReceiptDate	string	Expected receipt date	No
shipMethod	object	Shipping method	No
useItemCostAsTransferCost	boolean	Use item cost for transfer pricing	No
item	collection	Items to transfer	Yes

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Example: Create Intercompany Transfer Order

Request

POST /record/v1/intercompanyTransferOrder
Content-Type: application/json
Authorization: Bearer YOUR_ACCESS_TOKEN

{
  "tranDate": "2025-12-25",
  "subsidiary": {
    "id": "1"
  },
  "toSubsidiary": {
    "id": "2"
  },
  "location": {
    "id": "1"
  },
  "transferLocation": {
    "id": "5"
  },
  "shipDate": "2025-12-26",
  "expectedReceiptDate": "2025-12-30",
  "memo": "Transfer to UK subsidiary for Q1 sales demand",
  "useItemCostAsTransferCost": false,
  "item": {
    "items": [
      {
        "item": { "id": "789" },
        "quantity": 100,
        "rate": 30.00,
        "amount": 3000.00
      },
      {
        "item": { "id": "790" },
        "quantity": 50,
        "rate": 45.00,
        "amount": 2250.00
      }
    ]
  }
}

Response

{
  "id": "4001",
  "tranId": "ICTO-10001",
  "tranDate": "2025-12-25",
  "subsidiary": {
    "id": "1",
    "refName": "US Parent Company"
  },
  "toSubsidiary": {
    "id": "2",
    "refName": "UK Subsidiary"
  },
  "location": {
    "id": "1",
    "refName": "US Main Warehouse"
  },
  "transferLocation": {
    "id": "5",
    "refName": "UK Distribution Center"
  },
  "orderStatus": {
    "id": "PENDING_FULFILLMENT",
    "refName": "Pending Fulfillment"
  },
  "shipDate": "2025-12-26",
  "expectedReceiptDate": "2025-12-30",
  "memo": "Transfer to UK subsidiary for Q1 sales demand",
  "total": 5250.00,
  "links": [
    {
      "rel": "self",
      "href": "https://ACCOUNT_ID.suitetalk.api.netsuite.com/services/rest/record/v1/intercompanyTransferOrder/4001"
    }
  ]
}

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Example: Update Intercompany Transfer Order

Request

PATCH /record/v1/intercompanyTransferOrder/4001
Content-Type: application/json
Authorization: Bearer YOUR_ACCESS_TOKEN

{
  "expectedReceiptDate": "2026-01-05",
  "memo": "Transfer to UK subsidiary - delayed due to customs processing"
}

Response

{
  "id": "4001",
  "tranId": "ICTO-10001",
  "expectedReceiptDate": "2026-01-05",
  "memo": "Transfer to UK subsidiary - delayed due to customs processing",
  "lastModifiedDate": "2025-12-25T17:15:00Z",
  "links": [
    {
      "rel": "self",
      "href": "https://ACCOUNT_ID.suitetalk.api.netsuite.com/services/rest/record/v1/intercompanyTransferOrder/4001"
    }
  ]
}

---

Sublists

Item Sublist

Field	Type	Description	Required
item	object	Item reference	Yes
quantity	number	Quantity to transfer	Yes
rate	number	Transfer price per unit	Conditional
amount	number	Total line amount	No
description	string	Line description	No
expectedReceiptDate	string	Line-level expected receipt	No
commitInventory	object	Commit inventory option	No
quantityCommitted	number	Quantity fulfilled	Read-only
quantityReceived	number	Quantity received	Read-only
isClosed	boolean	Line closed status	No

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Query Filters

Find by Source Subsidiary

GET /record/v1/intercompanyTransferOrder?q=subsidiary='1'

Find by Destination Subsidiary

GET /record/v1/intercompanyTransferOrder?q=toSubsidiary='2'

Find by Date Range

GET /record/v1/intercompanyTransferOrder?q=tranDate BETWEEN '2025-12-01' AND '2025-12-31'

Find by Status

GET /record/v1/intercompanyTransferOrder?q=orderStatus='PENDING_FULFILLMENT'

Find Between Specific Subsidiaries

GET /record/v1/intercompanyTransferOrder?q=subsidiary='1' AND toSubsidiary='2'

Find by Location

GET /record/v1/intercompanyTransferOrder?q=location='1'

Expand Related Records

GET /record/v1/intercompanyTransferOrder/4001?expandSubResources=true

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Important Notes

OneWorld Requirement

• OneWorld Only: Intercompany transfer orders require NetSuite OneWorld
• Must have multiple subsidiaries configured
• Source and destination subsidiaries must be different
• For same-subsidiary transfers, use Transfer Order

Accounting Impact

Intercompany Transactions Created:

1. Intercompany Journal Entries

   • Debit/Credit between subsidiaries
   • Proper intercompany accounts
   • Automatic creation based on transfer

2. Elimination Entries

   • Created for consolidated reporting
   • Removes intercompany balances from consolidation
   • Ensures accurate financial statements

3. Subsidiary-Specific Inventory Records

   • Proper inventory tracking per subsidiary
   • Currency conversion handling
   • Location-specific inventory levels

Example Accounting:

Source Subsidiary (US):
  DR: Intercompany Receivable (from UK) - $3,000
  CR: Inventory Asset - $3,000

Destination Subsidiary (UK):
  DR: Inventory Asset - £2,400 (converted)
  CR: Intercompany Payable (to US) - £2,400

Elimination (Consolidated):
  DR: Intercompany Payable - £2,400
  CR: Intercompany Receivable - $3,000 (converted)

Transfer Pricing

Manual Transfer Pricing:

{
  "useItemCostAsTransferCost": false,
  "item": {
    "items": [
      {
        "item": { "id": "789" },
        "quantity": 100,
        "rate": 30.00,
        "amount": 3000.00
      }
    ]
  }
}

Use Item Cost:

{
  "useItemCostAsTransferCost": true,
  "item": {
    "items": [
      {
        "item": { "id": "789" },
        "quantity": 100
      }
    ]
  }
}

Transfer pricing considerations:

• Tax implications across jurisdictions
• Arm's length pricing requirements
• Internal cost allocation policies
• Currency conversion impact

Currency Handling

• Each subsidiary has its own currency
• System automatically converts amounts
• Transfer price set in source subsidiary currency
• Destination subsidiary records in its currency
• Exchange rate applied at transaction date

Example:

Source (US - USD): $30.00 per unit
Destination (UK - GBP): £24.00 per unit (at 0.80 exchange rate)

Intercompany Transfer Statuses

Same as regular transfer orders:

Status	Description
PENDING_APPROVAL	Awaiting approval
PENDING_FULFILLMENT	Approved, ready to ship
PARTIALLY_FULFILLED	Some items shipped
PENDING_RECEIPT	Shipped, awaiting receipt
PARTIALLY_RECEIVED	Partially received
RECEIVED	Fully received
CLOSED	Manually closed
CANCELLED	Cancelled

Workflow

1. Create Intercompany Transfer Order
2. Approval (if required by workflow)
3. Item Fulfillment (from source subsidiary location)
4. Item Receipt (to destination subsidiary location)
5. Intercompany Journal Entries (automatically created)

Multi-Currency Example

Full example with different currencies:

{
  "tranDate": "2025-12-25",
  "subsidiary": {
    "id": "1",
    "currency": "USD"
  },
  "toSubsidiary": {
    "id": "2",
    "currency": "GBP"
  },
  "location": {
    "id": "1"
  },
  "transferLocation": {
    "id": "5"
  },
  "exchangeRate": 0.80,
  "item": {
    "items": [
      {
        "item": { "id": "789" },
        "quantity": 100,
        "rate": 30.00,
        "amount": 3000.00
      }
    ]
  }
}

Customs and Compliance

For international transfers:

{
  "memo": "CUSTOMS INFO: HS Code 8471.30.01 - Commercial Invoice attached. INCOTERMS: DDP",
  "shipMethod": {
    "id": "INTERNATIONAL_FREIGHT"
  }
}

Consider:

• Customs documentation requirements
• Import/export regulations
• VAT/GST implications
• Trade compliance

Permissions Required

• Create: Intercompany Transfer Order > Create permission
• Edit: Intercompany Transfer Order > Edit permission
• View: Intercompany Transfer Order > View permission
• Delete: Intercompany Transfer Order > Delete permission
• Approve: Intercompany Transfer Order > Approve permission
• Access: Permissions to both source and destination subsidiaries

Subsidiary Access

• User must have access to both subsidiaries
• Source subsidiary for fulfillment
• Destination subsidiary for receipt
• Consolidation subsidiary for eliminations

Best Practices

1. Transfer Pricing Policy: Establish clear transfer pricing rules
2. Documentation: Maintain proper documentation for tax authorities
3. Currency: Monitor exchange rate fluctuations
4. Compliance: Follow international trade regulations
5. Reconciliation: Regularly reconcile intercompany balances
6. Approval Workflow: Use approval workflow for control
7. Tax Planning: Consult tax advisors for cross-border transfers

Limitations

• Requires OneWorld account
• Cannot transfer between same subsidiary (use Transfer Order)
• Items must exist in both subsidiaries
• Location must be assigned to correct subsidiary
• Currency conversion required
• May require additional customs/compliance fields

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See Also

• Transfer Order - Same-subsidiary transfers
• Subsidiary - Subsidiary management
• Intercompany Journal Entry - IC accounting
• Item Fulfillment - Ship IC transfers
• Item Receipt - Receive IC transfers
• Currency - Multi-currency setup