| |
|
|
Semantic Data Type
|
|
|
Example
|
|
|
Identifier
|
|
|
Requirement-ID
|
|
|
Name
|
|
Document level charge VAT category code |
|
|
Description
|
|
A coded identification of what VAT category applies to the document level charge. |
|
|
Usage-Note
|
|
The following entries of UNTDID 5305 [6] are used (further clarification between brackets):
- Standard rate (Liable for VAT in a standard way)
- Zero rated goods (Liable for VAT with a percentage rate of zero)
- Exempt from tax (VAT/IGIC/IPSI)
- VAT Reverse Charge (Reverse charge VAT/IGIC/IPSI rules apply)
- VAT exempt for intra community supply of goods (VAT/IGIC/IPSI not levied due to Intra-community supply rules)
- Free export item, tax not charged (VAT/IGIC/IPSI not levied due to export outside of the EU)
- Services outside scope of tax (Sale is not subject to VAT/IGIC/IPSI)
- Canary Islands General Indirect Tax (Liable for IGIC tax)
- Liable for IPSI (Ceuta/Melilla tax) |
|
|
Business Rule
|
|
BR-37 |
Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102). |
|
|
Usage-Note
|
|
The following entries of UNTDID 5305 [6] are used:
- Liable for VAT in a standard way
- Liable for VAT with a percentage rate of 0 (zero).
- Exempt from VAT/IGIC/IPSI.
- Reverse charge VAT/IGIC/IPSI rules apply.
- VAT/IGIC/IPSI not levied due to Intra-community supply rules.
- VAT/IGIC/IPSI not levied due to export outside of the EU.
- Sale is not subject to VAT/IGIC/IPSI.
- Liable for IGIC (Canary) tax
- Liable for IPSI (Ceuta/Melilla) tax |
|
|
