Comment 1 for bug 930997

These default values are not used when you create an invoice ; they are used when you generated the DEB from the invoice (if these fields are empty on your invoice, OpenERP will take the default values). The code is in l10n_fr_intrastat_product/intrastat_product.py (for example, for the shipment, it is between line 415 to 423 of the 6.x branch)