VAT category code
Isah origin
Isah uses a search path to determine the tax category, starting from InvoiceVAT.
- If VAT is Reverse charge, then VAT category code = AE; VAT is Reverse charge if:
- VATFin.VatCalculationMethod=3 or
- VATFin.ScenarioCode=2A
- If VATFin.VATFinType=1 or 2 (Domestic sales):
- if VAT percentage > 0 then VAT category code = S
- if VAT percentage = 0 then VAT category code = Z
- If VATFin.VATFinType=5 (intracommunity delivery) and VAT percentage = 0, then VAT category code = K
- If VATFin.VATFinType=7 (intracommunity service), then VAT category code = AE
- If VATFin.VATFinType=3 (export) and VAT percentage = 0, then VAT category code = G
Info
VAT category code type: en:CodeType
Definition
Coded identification of a VAT category.
Data type
xsd:string
XML binding
ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID
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)