CEF VATEX and related business rules

[AndreasPvd]

Now, that CEF VATEX is available and already partly implemented in these artefacts, shouldn't the corresponding business rules referencing the codelist be updated as well?

Example:

BR-AE-10 states

... shall have a VAT exemption reason code (BT-121), meaning "Reverse Charge"...

So in my opinion this and the other rules should be updated accordingly...

Br, Andreas

[oriol]

Rules affected are:

[BR-AE-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).

[BR-G-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).

[BR-IC-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).

[BR-O-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).

Therefore, we would check the following codes in CEF VATEX:

• Reverse charge - vatex-eu-ae
• Export outside the EU - vatex-eu-g
• Intra-community supply - vatex-eu-ic
• Not subject to VAT - vatex-eu-o

[SiwMeckelborg]

I have some questions to this resolution, in the VATEX code list there are several different codes available, are we certain no other codes can be used? Example: if VAT category = AE, only code "vatex-eu-ae" is allowed. In the VATEX codelist the following remark is found for this code "Only use with VAT category code AE".

So should be instead check that if TaxExemptionReasonCode = "vatex-eu-ae", then VAT category must be AE? (And similar for the other codes where this kind of remark is made?) And how do we handle this as this is a rule enforced by CEF and the VATEX codelist, and is not a EN16931 rule as such

[oriol]

We will revert this change and ask CEF for the correspondance between the codes and the VAT category codes