VATDEC Value added tax
TBG4 Customs
This VAT Declaration Message (VATDEC) permits the transfer of data from a declarant to a national VAT collecting authority for the purpose of meeting legislative and/or operational requirements in respect of the declarations of VAT.
The declarant may be a taxpayer who is obliged to send VAT returns the authorities, or an accountant or others who on behalf of one several taxpayers send VAT returns to the authorities and who is mandated to do so by the authorities and the taxpayer.
The declaration may contain one or several returns.
The message may also be used, for example:
- within the European Union, to transmit VAT summary information for the Value Added Tax Information Exchange System (VIES) from a declarant to the relevant national VIES collecting authorities.
- to transmit other related or comparable VAT information from a declarant to the relevant authorities.
Header
- 00010Message headerMandatoryMax 1
A service segment starting and uniquely identifying a message. The message type code for the Value added tax message is VATDEC. Note: Value added tax messages conforming to this document must contain the following data in segment UNH, composite S009: Data element 0065 VATDEC 0052 D 0054 18B 0051 UN
1. Data element S009/0057 is retained for upward compatibility. The use ofS016 and/or S017 is encouraged in preference.2. The combination of the values carried in data elements 0062 and S009 shallbe used to identify uniquely the message within its group (if used) or ifnot used, within its interchange, for the purpose of acknowledgement. - 00020Beginning of messageMandatoryMax 1
A segment to indicate the beginning of the message, identify the declaration type and to transmit a unique message identifying number.
- 00030Date/time/periodConditionalMax 1
A segment identifying dates, times or periods relevant to the whole message, e.g. time of preparation of the declaration.
- 00040Place/location identificationConditionalMax 1
A segment identifying a place or location relevant to the entire message, e.g. place of preparation of the declaration.
- Segment group 1Repeat 9999
- 00060Name and addressMandatoryMax 1
A segment identifying the declarant and or the taxpayer(s).
- Segment group 2Repeat 9
- 00080Contact informationMandatoryMax 1
A segment identifying contact person(s) or department(s) related to the declarant and or the taxpayer(s).
- 00090Communication contactConditionalMax 9
A segment identifying the phone number, fax number or other communications numbers of the declarant and or the taxpayer(s).
- 00080Contact informationMandatoryMax 1
- Segment group 3Repeat 9
- 00110ReferenceMandatoryMax 1
A segment identifying references related to the declarant and or the taxpayer(s), e.g. additional identification numbers, registration number in traders association, etc.
- 00120Free textConditionalMax 9
A segment describing in narrative form the references identified in above RFF segment.
- 00110ReferenceMandatoryMax 1
- 00130Financial institution informationConditionalMax 9
A segment identifying an account and a related financial institution relevant to the party of the declarant and or the taxpayer(s).
- 00140Payment instructionsConditionalMax 9
A segment specifying the conditions, method and channel of payment.
- 00150Processing informationConditionalMax 9
A segment identifying the scheme under which the return is transmitted, e.g. VAT return, VIES return, etc.
- 00160Place/location identificationConditionalMax 9
A segment identifying a place or location relevant to the entry, e.g. place of presentation (local or regional tax office).
- Segment group 4Repeat 99
- 00180Date/time/periodMandatoryMax 1
A segment identifying dates, times and or periods relevant to the return, e.g. VAT period.
- 00190Processing informationConditionalMax 9
A segment identifying the type and status of the return, e.g. normal return, correction, nil return, etc. The segment may also be used to give required indications of business relationships.
- 00200MeasurementsConditionalMax 9
A segment specifying measurements in related document(s), e.g. agriculture area.
- Segment group 5Repeat 9
- 00220Document/message summaryMandatoryMax 1
A segment identifying the related document(s).
- 00230Monetary amountConditionalMax 1
A segment specifying monetary amount(s) of related document(s).
- 00240MeasurementsConditionalMax 1
A segment specifying measurements in related document(s) e.g. agriculture area.
- 00250Percentage detailsConditionalMax 1
A segment identifying percentage details of related documents(s).
- 00260Processing informationConditionalMax 1
A segment identifying special indications of the monetary amount(s) of the related document(s).
- 00220Document/message summaryMandatoryMax 1
- Segment group 6Repeat 9999
- 00280Line itemMandatoryMax 1
A trigger segment separating and identifying line numbers within the return.
- Segment group 7Repeat 9999
- 00300Name and addressMandatoryMax 1
A segment specifying and identifying a party relevant to a line item within a return.
- Segment group 8Repeat 9999
- 00320Contact informationMandatoryMax 1
A segment identifying a person or a department in the party specified above and to whom communication should be directed.
- 00330Communication contactConditionalMax 9
A segment providing a communication details for the party identified above and optionally for the contact identified in the associated CTA segment.
- 00320Contact informationMandatoryMax 1
- 00340ReferenceConditionalMax 9
A segment identifying references related to the party specified above.
- 00350Financial institution informationConditionalMax 1
A segment identifying an account and a related financial institution relating to the party specified above.
- 00300Name and addressMandatoryMax 1
- 00360Processing informationConditionalMax 9
A segment providing indications in relation to a line item, e.g. if goods covered by the actual line were sent for processing or for in the VIES system, to indicate if goods covered by the actual line were sent for processing or for normal sale.
- Segment group 9Repeat 9999
- 00380Monetary amountMandatoryMax 1
A segment identifying and giving monetary amounts.
- 00390Monetary amount functionConditionalMax 1
A segment to provide details of the function of the monetary amount.
- 00400Percentage detailsConditionalMax 1
A segment specifying percentage details related to the monetary amount.
- 00410Processing informationConditionalMax 9
A segment giving special indications related to the monetary amount.
- Segment group 10Repeat 9
- 00430Document/message summaryMandatoryMax 1
A segment identifying related document(s).
- 00440Monetary amountConditionalMax 1
A segment identifying a monetary amount(s) of related document(s).
- 00450MeasurementsConditionalMax 1
A segment specifying measurements in the related document(s), e.g. agriculture area.
- 00460Percentage detailsConditionalMax 1
A segment identifying percentage details of related document(s).
- 00470Processing informationMandatoryMax 1
A segment identifying special indications of the monetary amount(s) of the related document(s).
- 00430Document/message summaryMandatoryMax 1
- 00380Monetary amountMandatoryMax 1
- 00280Line itemMandatoryMax 1
- Segment group 11Repeat 1
- 00490Control totalMandatoryMax 1
A segment to specify a total number of items relative to the VIES period.
- 00500Monetary amountMandatoryMax 1
A segment to identify the total value of supplies relative to the VIES period.
- 00490Control totalMandatoryMax 1
- 00180Date/time/periodMandatoryMax 1
- 00060Name and addressMandatoryMax 1
- Segment group 12Repeat 1
- 00520Authentication resultMandatoryMax 1
A segment containing the result of the algorithm permitting the verification of the authenticity of the sender and the integrity of the data.
- 00530Date/time/periodConditionalMax 1
A segment identifying a date associated with the preceding AUT.
- 00540ReferenceConditionalMax 1
A segment identifying references associated with the preceding AUT.
- 00520Authentication resultMandatoryMax 1
- 00550Message trailerMandatoryMax 1
A service segment ending a message, giving the total number of segments in the message (including the UNH & UNT) and the control reference number of the message.
1. 0062, the value shall be identical to the value in 0062 in thecorresponding UNH segment.