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Semantic Data Type
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Example
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Identifier
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Requirement-ID
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Name
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Invoiced item VAT category code |
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Description
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The VAT category code for the invoiced item. |
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Usage-Note
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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) |
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Business Rule
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BR-CO-4 |
Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151). |
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Business Rule
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BR-S-2 |
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is “Standard rated” shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). |
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Business Rule
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BR-Z-2 |
An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is “Zero rated” shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). |
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Business Rule
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BR-E-2 |
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is “Exempt from VAT” shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). |
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Business Rule
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BR-AE-2 |
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is “Reverse charge” shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47). |
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Business Rule
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BR-IC-2 |
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is “Intra-community supply” shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48). |
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Business Rule
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BR-G-2 |
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is “Export outside the EU” shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63). |
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Business Rule
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BR-O-2 |
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is “Not subject to VAT” shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-46). |
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Business Rule
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BR-IG-2 |
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is “IGIC” shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). |
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Business Rule
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BR-IP-2 |
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is “IPSI” shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63). |
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