• Dutch Supplier supplies goods in Belgium, Dutch supplier has a fixed establishment in Belgium (i.e. no reverse charge), Standard VAT Rate
Invoice according to EN 16931
• BT-118 (VAT Category Code): “S” (standard rate),
• BT-119 (VAT Category Rate): “21%”
EN 16931 - Missing Automatisation P2P Tax Code Determination v1.pptx
VAT Description on traditional invoices
• Belgium (Flemish Part): “21% BTW”
• Netherlands: “21% BTW”
Issue: High Risk of mixing up input-VAT deduction
• incoming VAT determination needs to look
to VAT-ID used by Supplier
or Incoterms (e.g. “DPU Antwerp” (=BE) vs. “DPU Terneuzen” (=NL)) --> supplier needs to indicate VAT-ID “BE…”
• Missing in EN-16931
• Field “VAT reporting country” (country code ISO 3166-2), here: “BE”
• Business rule: Country of VAT-ID (BT-31) must equal “VAT reporting country”
• Similar issues in other Member States
• 20% rate: AT, BG, FR, SK; 21% rate: BE, LT, LV, NL, ES, CZ
Example:
• Dutch Supplier supplies goods in Belgium, Dutch supplier has a fixed establishment in Belgium (i.e. no reverse charge), Standard VAT Rate Invoice according to EN 16931 • BT-118 (VAT Category Code): “S” (standard rate), • BT-119 (VAT Category Rate): “21%” EN 16931 - Missing Automatisation P2P Tax Code Determination v1.pptx
VAT Description on traditional invoices • Belgium (Flemish Part): “21% BTW” • Netherlands: “21% BTW” Issue: High Risk of mixing up input-VAT deduction • incoming VAT determination needs to look to VAT-ID used by Supplier or Incoterms (e.g. “DPU Antwerp” (=BE) vs. “DPU Terneuzen” (=NL)) --> supplier needs to indicate VAT-ID “BE…” • Missing in EN-16931 • Field “VAT reporting country” (country code ISO 3166-2), here: “BE” • Business rule: Country of VAT-ID (BT-31) must equal “VAT reporting country” • Similar issues in other Member States • 20% rate: AT, BG, FR, SK; 21% rate: BE, LT, LV, NL, ES, CZ