enhancement of code list CEF VATEX for BT-121 for enabling automated incoming VAT code determination

[koerj000]

EN 16931 - Missing Automatisation P2P Tax Code Determination v1.pptx Enhancement VATEX Code List for VAT Category AE.xlsx

Example:

• supply under reverse charge invoice, e.g. scrap (option under article 199 para. 1 lit. d) VAT Directive)

Invoice according to EN 16931

• BT-118 (VAT Category Code): “AE” (VAT reverse charge)
• BT-119 (VAT Category Rate): “0%”
• BT-121 (VAT Exemption Code): “VATEX-EU-AE”

Issue

• invoice receiver needs to know, which reverse charge to report, because of different boxes in national VAT returns
• Article 194 (non-resident/not registered supplier, currently optional, with ViDA compulsory, needs to be reported under future Digital Reporting Requirements, DRR)
• Article 195 (electricity, natural gas)
• Article 196 (non-resident service supplier, needs to be reported under EU-Listing (recapitulative statement) and under future DRR)
• Article 197 (triangulation reverse charge)
• Article 198 (investment gold)
• Article 199 (several options for Member States, e.g. scap, waste, immovable property)
• Article 199a (several options for Member States, e.g. greenhouse gas allowances, mobile telephones, raw and semi-finished metals)
• [Article 199b and 199c – Quick reaction mechanism (not yet applied)]
• Missing in EN-16931

enhancement of code list CEF VATEX for BT-121 at least

• VATEX-EU-AE-194 = non-resident, not VAT registered supplier
• VATEX-EU-AE-195 = supply of electricity or natural gas
• VATEX-EU-AE-196-EU = cross-border article 44 service by EU service supplier (EU sales listing relevant)
• VATEX-EU-AE-196-Non-EU = cross-border article 44 service by Non-EU service supplier (not EU sales listing relevant), e.g. service supplier from CH, NO,…
• VATEX-EU-AE-197 = triangulation, invoice by the “middle man” (aquirer of an intra-community supply)  additional business rules BR-IC-XX required regarding VAT-ID of supplier (BT-31) and customer (BT-48)
• VATEX-EU-AE-199 = supply under optional reverse charge according to article 199
• VATEX-EU-AE-199a = = supply under optional reverse charge according to article 199a