VATEX — VAT exemption reason codes
VATEX è la lista di codici del motivo di esenzione IVA di EN 16931 (BT-121): indica in modo codificato e leggibile dalla macchina perché una riga di fattura non riporta IVA — un articolo della Direttiva IVA, un regime come l'inversione contabile o la cessione intracomunitaria, o un'esenzione nazionale.
VATEX (VAT exemption reason codes)
VATEX è la lista di codici del motivo di esenzione IVA di EN 16931 (BT-121): indica in modo codificato e leggibile dalla macchina perché una riga di fattura non riporta IVA — un articolo della Direttiva IVA, un regime come l'inversione contabile o la cessione intracomunitaria, o un'esenzione nazionale.
EN 16931Termine di business: BT-121 88 codici CEF / DG DIGITAL
Panoramica
VATEX è la lista di codici del motivo di esenzione IVA di EN 16931 (BT-121): indica in modo codificato e leggibile dalla macchina perché una riga di fattura non riporta IVA — un articolo della Direttiva IVA, un regime come l'inversione contabile o la cessione intracomunitaria, o un'esenzione nazionale.
Quando si usa
Usa un codice VATEX ogni volta che una fattura applica una categoria IVA diversa da quella ordinaria (E, AE, G, K, O) e occorre indicare un motivo. Peppol BIS e XRechnung richiedono la presenza del motivo di esenzione; il codice lo rende elaborabile a livello transfrontaliero.
Codici di regime (legati a una categoria IVA) (8)
| Codice | Significato | Categoria IVA |
|---|---|---|
| VATEX-EU-AE | Reverse chargeSupports EN 16931-1 rule BR-AE-10. Only use with VAT category code AE.Supporta la regola BR-AE-10 | AE |
| VATEX-EU-D | Intra-Community acquisition from second-hand means of transportIndication that VAT has been paid according to the relevant transitional arrangements. Only use with VAT category code E. | E |
| VATEX-EU-F | Intra-Community acquisition of second-hand goodsVAT margin scheme for second-hand goods. Only use with VAT category code E. | E |
| VATEX-EU-G | Export outside the EUSupports EN 16931-1 rule BR-G-10. Only use with VAT category code G.Supporta la regola BR-G-10 | G |
| VATEX-EU-I | Intra-Community acquisition of works of artVAT margin scheme applied. Only use with VAT category code E. | E |
| VATEX-EU-IC | Intra-Community supplySupports EN 16931-1 rule BR-IC-10. Only use with VAT category code K.Supporta la regola BR-IC-10 | K |
| VATEX-EU-O | Not subject to VATSupports EN 16931-1 rule BR-O-10. Only use with VAT category code O.Supporta la regola BR-O-10 | O |
| VATEX-EU-J | Intra-Community acquisition of collectors items and antiquesVAT margin scheme applied. Only use with VAT category code E. | E |
Articoli della Direttiva IVA 2006/112/CE (54)
| Codice | Significato | Categoria IVA |
|---|---|---|
| VATEX-EU-79-C | Exempt based on article 79, point c of Council Directive 2006/112/ECExemptions relating to repayment of expenditure. Repayment of expenditure is not an exemption in the sense of the VAT Directive but may be handled as such in the context of EN 16931. | — |
| VATEX-EU-132 | Exempt based on article 132 of Council Directive 2006/112/ECExemptions for certain activities in the public interest. | — |
| VATEX-EU-132-1A | Exempt based on article 132, section 1 (a) of Council Directive 2006/112/ECSupply by public postal services of services other than passenger transport and telecommunications. | — |
| VATEX-EU-132-1B | Exempt based on article 132, section 1 (b) of Council Directive 2006/112/ECHospital and medical care by public or comparable bodies. | — |
| VATEX-EU-132-1C | Exempt based on article 132, section 1 (c) of Council Directive 2006/112/ECMedical care provided by medical and paramedical professionals. | — |
| VATEX-EU-132-1D | Exempt based on article 132, section 1 (d) of Council Directive 2006/112/ECSupply of human organs, blood and milk. | — |
| VATEX-EU-132-1E | Exempt based on article 132, section 1 (e) of Council Directive 2006/112/ECDental technician services and supply of dental prostheses. | — |
| VATEX-EU-132-1F | Exempt based on article 132, section 1 (f) of Council Directive 2006/112/ECServices by independent groups to their members, claiming exact reimbursement. | — |
| VATEX-EU-132-1G | Exempt based on article 132, section 1 (g) of Council Directive 2006/112/ECWelfare and social security work by recognised bodies. | — |
| VATEX-EU-132-1H | Exempt based on article 132, section 1 (h) of Council Directive 2006/112/ECServices for the protection of children and young persons by public or recognised bodies. | — |
| VATEX-EU-132-1I | Exempt based on article 132, section 1 (i) of Council Directive 2006/112/ECChildren's and young people's education by public bodies or recognised organisations. | — |
| VATEX-EU-132-1J | Exempt based on article 132, section 1 (j) of Council Directive 2006/112/ECPrivate tuition by teachers covering school or university education. | — |
| VATEX-EU-132-1K | Exempt based on article 132, section 1 (k) of Council Directive 2006/112/ECSupply of staff by religious or philosophical institutions. | — |
| VATEX-EU-132-1L | Exempt based on article 132, section 1 (l) of Council Directive 2006/112/ECServices by non-profit-making organisations to their members. | — |
| VATEX-EU-132-1M | Exempt based on article 132, section 1 (m) of Council Directive 2006/112/ECSport and physical education services by non-profit organisations. | — |
| VATEX-EU-132-1N | Exempt based on article 132, section 1 (n) of Council Directive 2006/112/ECCultural services by public or recognised cultural bodies. | — |
| VATEX-EU-132-1O | Exempt based on article 132, section 1 (o) of Council Directive 2006/112/ECFund-raising event services by organisations whose activities are exempt. | — |
| VATEX-EU-132-1P | Exempt based on article 132, section 1 (p) of Council Directive 2006/112/ECTransport services for sick or injured persons. | — |
| VATEX-EU-132-1Q | Exempt based on article 132, section 1 (q) of Council Directive 2006/112/ECNon-commercial activities by public radio and television bodies. | — |
| VATEX-EU-143 | Exempt based on article 143 of Council Directive 2006/112/ECExemptions on importation. | — |
| VATEX-EU-143-1A | Exempt based on article 143, section 1 (a) of Council Directive 2006/112/ECFinal importation of goods whose supply is exempt. | — |
| VATEX-EU-143-1B | Exempt based on article 143, section 1 (b) of Council Directive 2006/112/ECFinal importation governed by specific EU directives. | — |
| VATEX-EU-143-1C | Exempt based on article 143, section 1 (c) of Council Directive 2006/112/ECFinal importation of goods in free circulation from a third territory. | — |
| VATEX-EU-143-1D | Exempt based on article 143, section 1 (d) of Council Directive 2006/112/ECImportation of goods dispatched or transported under Article 138. | — |
| VATEX-EU-143-1E | Exempt based on article 143, section 1 (e) of Council Directive 2006/112/ECReimportation by the exporter of goods in the state in which they were exported. | — |
| VATEX-EU-143-1F | Exempt based on article 143, section 1 (f) of Council Directive 2006/112/ECDiplomatic and consular importation exempt from customs duties. | — |
| VATEX-EU-143-1FA | Exempt based on article 143, section 1 (fa) of Council Directive 2006/112/ECImportation by European Community institutions within the limits of the protocol. | — |
| VATEX-EU-143-1G | Exempt based on article 143, section 1 (g) of Council Directive 2006/112/ECImportation by international bodies within the limits of their conventions. | — |
| VATEX-EU-143-1H | Exempt based on article 143, section 1 (h) of Council Directive 2006/112/ECImportation by NATO armed forces for the common defence effort. | — |
| VATEX-EU-143-1I | Exempt based on article 143, section 1 (i) of Council Directive 2006/112/ECImportation by the armed forces of the United Kingdom stationed in Cyprus. | — |
| VATEX-EU-143-1J | Exempt based on article 143, section 1 (j) of Council Directive 2006/112/ECImportation of sea-fishing catches by fishing undertakings. | — |
| VATEX-EU-143-1K | Exempt based on article 143, section 1 (k) of Council Directive 2006/112/ECImportation of gold by central banks. | — |
| VATEX-EU-143-1L | Exempt based on article 143, section 1 (l) of Council Directive 2006/112/ECImportation of gas, electricity, heat or cooling through networks. | — |
| VATEX-EU-144 | Exempt based on article 144 of Council Directive 2006/112/ECExemption for services linked to the importation of goods. | — |
| VATEX-EU-146-1E | Exempt based on article 146, section 1 (e) of Council Directive 2006/112/ECExemption for services linked to the exportation of goods. | — |
| VATEX-EU-148 | Exempt based on article 148 of Council Directive 2006/112/ECExemptions related to international transport. | — |
| VATEX-EU-148-A | Exempt based on article 148, section (a) of Council Directive 2006/112/ECFuel supplies for commercial vessels in international transport. | — |
| VATEX-EU-148-B | Exempt based on article 148, section (b) of Council Directive 2006/112/ECFuel supplies for fighting ships in international transport. | — |
| VATEX-EU-148-C | Exempt based on article 148, section (c) of Council Directive 2006/112/ECMaintenance, modification and chartering of international-transport vessels. | — |
| VATEX-EU-148-D | Exempt based on article 148, section (d) of Council Directive 2006/112/ECOther services for the direct needs of international-transport vessels. | — |
| VATEX-EU-148-E | Exempt based on article 148, section (e) of Council Directive 2006/112/ECFuel supplies for aircraft operating on international routes. | — |
| VATEX-EU-148-F | Exempt based on article 148, section (f) of Council Directive 2006/112/ECMaintenance, modification and chartering of international-route aircraft. | — |
| VATEX-EU-148-G | Exempt based on article 148, section (g) of Council Directive 2006/112/ECOther services for the direct needs of international-route aircraft. | — |
| VATEX-EU-151 | Exempt based on article 151 of Council Directive 2006/112/ECExemptions for certain transactions treated as exports. | — |
| VATEX-EU-151-1A | Exempt based on article 151, section 1 (a) of Council Directive 2006/112/ECSupply under diplomatic and consular arrangements. | — |
| VATEX-EU-151-1AA | Exempt based on article 151, section 1 (aa) of Council Directive 2006/112/ECSupply to European Community institutions within the limits of the protocol. | — |
| VATEX-EU-151-1B | Exempt based on article 151, section 1 (b) of Council Directive 2006/112/ECSupply to international bodies within the limits of their conventions. | — |
| VATEX-EU-151-1C | Exempt based on article 151, section 1 (c) of Council Directive 2006/112/ECSupply to NATO armed forces within the host Member State. | — |
| VATEX-EU-151-1D | Exempt based on article 151, section 1 (d) of Council Directive 2006/112/ECSupply to NATO forces stationed in another Member State. | — |
| VATEX-EU-151-1E | Exempt based on article 151, section 1 (e) of Council Directive 2006/112/ECSupply to the armed forces of the United Kingdom stationed in Cyprus. | — |
| VATEX-EU-153 | Exempt based on article 153 of Council Directive 2006/112/ECExemption for services by intermediaries linked to exempt or extra-EU transactions. | — |
| VATEX-EU-159 | Exempt based on article 159 of Council Directive 2006/112/ECExemption for services linked to customs warehouses and similar arrangements. | — |
| VATEX-EU-135-1 | Exempt based on article 135, section 1 of Council Directive 2006/112/ECExemption for certain financial and insurance transactions. | — |
| VATEX-EU-309 | Exempt based on article 309 of Council Directive 2006/112/ECTravel-agent services performed outside the EU. | — |
Esenzioni nazionali francesi (CGI) (26)
| Codice | Significato | Categoria IVA |
|---|---|---|
| VATEX-FR-FRANCHISE | France domestic VAT franchise in baseFor domestic invoicing in France (franchise en base de TVA). | — |
| VATEX-FR-CNWVAT | France domestic credit notes without VATSupplier forfeit of VAT for discount. For domestic credit notes only, in France. | — |
| VATEX-FR-CGI261-1 | Exempt based on point 1 of article 261 of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261-2 | Exempt based on point 2 of article 261 of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261-3 | Exempt based on point 3 of article 261 of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261-4 | Exempt based on point 4 of article 261 of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261-5 | Exempt based on point 5 of article 261 of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261-7 | Exempt based on point 7 of article 261 of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261-8 | Exempt based on point 8 of article 261 of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261A | Exempt based on article 261 A of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261B | Exempt based on article 261 B of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261C-1 | Exempt based on 1° of article 261 C of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261C-2 | Exempt based on 2° of article 261 C of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261C-3 | Exempt based on 3° of article 261 C of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261D-1 | Exempt based on 1° of article 261 D of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261D-1BIS | Exempt based on 1°bis of article 261 D of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261D-2 | Exempt based on 2° of article 261 D of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261D-3 | Exempt based on 3° of article 261 D of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261D-4 | Exempt based on 4° of article 261 D of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261E-1 | Exempt based on 1° of article 261 E of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI261E-2 | Exempt based on 2° of article 261 E of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI275 | Exempt based on article 275 of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI277A | Exempt based on article 277 A of the CGI (Code général des impôts) | — |
| VATEX-FR-CGI295 | Exempt based on article 295 of the CGI (Code général des impôts) | — |
| VATEX-FR-298SEXDECIESA | Exempt based on article 298 sexdecies A of the CGI (Code général des impôts) | — |
| VATEX-FR-AE | Exempt based on point 2 of article 283 of the CGI (Code général des impôts)French domestic reverse charge. | — |