United Nations Directories
for Electronic Data Interchange for
Administration, Commerce and Transport
UN/EDIFACT
| United Nations Directories for Electronic Data Interchange for Administration, Commerce and Transport UN/EDIFACT |
Message Type : VATDEC Version : D Release : 13B Contr. Agency: UN Revision : 3 Date : 2014-02-19 SOURCE: TBG4 Customs CONTENTS Value added tax message 0. INTRODUCTION 1. SCOPE 1.1 Functional definition 1.2 Field of application 1.3 Principles 2. REFERENCES 3. TERMS AND DEFINITIONS 3.1 Standard terms and definitions 4. MESSAGE DEFINITION 4.1 Segment clarification 4.2 Segment index (alphabetical sequence by tag) 4.3 Message structure 4.3.1 Segment table --------------------------------------------------------------------------- For general information on UN standard message types see UN Trade Data Interchange Directory, UNTDID, Part 4, Section 2.3, UN/ECE UNSM General Introduction --------------------------------------------------------------------------- 0. INTRODUCTION This specification provides the definition of the Value added tax message (VATDEC) to be used in Electronic Data Interchange (EDI) between trading partners involved in administration, commerce and transport. 1. SCOPE 1.1 Functional definition 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. 1.2 Field of application The Value added tax message may be used for both national and international applications. It is based on universal practice related to administration, commerce and transport, and is not dependent on the type of business or industry. 1.3 Principles This message is designed to be as flexible as possible, taking into consideration the different needs and practices for the transmission of VAT data. It is expected that most administrations who wish to use this message will not require the full structure (i.e. subsets will be used). Segments which are conditional may be omitted at the discretion of the implementor. 2. REFERENCES See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 1. 3. TERMS AND DEFINITIONS 3.1 Standard terms and definitions See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 2. 4. MESSAGE DEFINITION 4.1 Segment clarification This section should be read in conjunction with the segment table which indicates mandatory, conditional and repeating requirements. 00010 UNH, Message header 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 13B 0051 UN 00020 BGM, Beginning of message A segment to indicate the beginning of the message, identify the declaration type and to transmit a unique message identifying number. 00030 DTM, Date/time/period A segment identifying dates, times or periods relevant to the whole message, e.g. time of preparation of the declaration. 00040 LOC, Place/location identification A segment identifying a place or location relevant to the entire message, e.g. place of preparation of the declaration. 00050 Segment group 1: NAD-SG2-SG3-FII-PAI-GEI-LOC-SG4 A group of segments identifying the declarant with communication numbers, contacts, related references, and financial institution information. Furthermore, the group of segments identifies the individual taxpayer(s) with communication numbers, contacts, related references, and financial institution information. And the group of segments identifies detailed pieces of information about the individual taxpayer's returns within the declaration such as tax scheme, period in question, type of return, amounts of transactions, deductions, calculation of VAT to be paid, related or comparable VAT amounts, payment of VAT, etc. 00060 NAD, Name and address A segment identifying the declarant and or the taxpayer(s). 00070 Segment group 2: CTA-COM A group of segments identifying communication and contact information related to the party of the declarant and or the taxpayer(s). 00080 CTA, Contact information A segment identifying contact person(s) or department(s) related to the declarant and or the taxpayer(s). 00090 COM, Communication contact A segment identifying the phone number, fax number or other communications numbers of the declarant and or the taxpayer(s). 00100 Segment group 3: RFF-FTX A group of segments identifying references related to the party of the declarant and or the taxpayer(s). 00110 RFF, Reference A segment identifying references related to the declarant and or the taxpayer(s), e.g. additional identification numbers, registration number in traders association, etc. 00120 FTX, Free text A segment describing in narrative form the references identified in above RFF segment. 00130 FII, Financial institution information A segment identifying an account and a related financial institution relevant to the party of the declarant and or the taxpayer(s). 00140 PAI, Payment instructions A segment specifying the conditions, method and channel of payment. 00150 GEI, Processing information A segment identifying the scheme under which the return is transmitted, e.g. VAT return, VIES return, etc. 00160 LOC, Place/location identification A segment identifying a place or location relevant to the entry, e.g. place of presentation (local or regional tax office). 00170 Segment group 4: DTM-GEI-MEA-SG5-SG6-SG11 A group of segments identifying VAT period, type and status of return, details of a related document and return line details. 00180 DTM, Date/time/period A segment identifying dates, times and or periods relevant to the return, e.g. VAT period. 00190 GEI, Processing information 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. 00200 MEA, Measurements A segment specifying measurements in related document(s), e.g. agriculture area. 00210 Segment group 5: DMS-MOA-MEA-PCD-GEI A group of segments identifying details of related document(s). 00220 DMS, Document/message summary A segment identifying the related document(s). 00230 MOA, Monetary amount A segment specifying monetary amount(s) of related document(s). 00240 MEA, Measurements A segment specifying measurements in related document(s) e.g. agriculture area. 00250 PCD, Percentage details A segment identifying percentage details of related documents(s). 00260 GEI, Processing information A segment identifying special indications of the monetary amount(s) of the related document(s). 00270 Segment group 6: LIN-SG7-GEI-SG9 A group of segments identifying line item details of the return. 00280 LIN, Line item A trigger segment separating and identifying line numbers within the return. 00290 Segment group 7: NAD-SG8-RFF-FII A group of segments specifying and identifying details about parties relevant to a return with their related references, contacts, communication line item within a return with their related references, contacts, communication numbers and financial institution information, e.g. required details about business relationships. 00300 NAD, Name and address A segment specifying and identifying a party relevant to a line item within a return. 00310 Segment group 8: CTA-COM A group of segments identifying the contact and communication details of the party specified above. 00320 CTA, Contact information A segment identifying a person or a department in the party specified above and to whom communication should be directed. 00330 COM, Communication contact A segment providing a communication details for the party identified above and optionally for the contact identified in the associated CTA segment. 00340 RFF, Reference A segment identifying references related to the party specified above. 00350 FII, Financial institution information A segment identifying an account and a related financial institution relating to the party specified above. 00360 GEI, Processing information 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. 00370 Segment group 9: MOA-ARD-PCD-GEI-SG10 A group of segments specifying the monetary amounts and the related details for a line item. 00380 MOA, Monetary amount A segment identifying and giving monetary amounts. 00390 ARD, Monetary amount function A segment to provide details of the function of the monetary amount. 00400 PCD, Percentage details A segment specifying percentage details related to the monetary amount. 00410 GEI, Processing information A segment giving special indications related to the monetary amount. 00420 Segment group 10: DMS-MOA-MEA-PCD-GEI A group of segments identifying required details of a related document to the line item in question. 00430 DMS, Document/message summary A segment identifying related document(s). 00440 MOA, Monetary amount A segment identifying a monetary amount(s) of related document(s). 00450 MEA, Measurements A segment specifying measurements in the related document(s), e.g. agriculture area. 00460 PCD, Percentage details A segment identifying percentage details of related document(s). 00470 GEI, Processing information A segment identifying special indications of the monetary amount(s) of the related document(s). 00480 Segment group 11: CNT-MOA A group of segments specifying amount totals relative to the VIES declaration corresponding to the period. 00490 CNT, Control total A segment to specify a total number of items relative to the VIES period. 00500 MOA, Monetary amount A segment to identify the total value of supplies relative to the VIES period. 00510 Segment group 12: AUT-DTM-RFF A group of segments permitting the verification of the authenticity of the sender and the integrity of the data. 00520 AUT, Authentication result A segment containing the result of the algorithm permitting the verification of the authenticity of the sender and the integrity of the data. 00530 DTM, Date/time/period A segment identifying a date associated with the preceding AUT. 00540 RFF, Reference A segment identifying references associated with the preceding AUT. 00550 UNT, Message trailer 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. 4.2 Segment index (alphabetical sequence by tag) ARD Monetary amount function AUT Authentication result BGM Beginning of message CNT Control total COM Communication contact CTA Contact information DMS Document/message summary DTM Date/time/period FII Financial institution information FTX Free text GEI Processing information LIN Line item LOC Place/location identification MEA Measurements MOA Monetary amount NAD Name and address PAI Payment instructions PCD Percentage details RFF Reference UNH Message header UNT Message trailer
4.3 Message structure 4.3.1 Segment table Pos Tag Name S R 00010 UNH Message header M 1 00020 BGM Beginning of message M 1 00030 DTM Date/time/period C 1 00040 LOC Place/location identification C 1 00050 ---- Segment group 1 ------------------ M 9999-------------+ 00060 NAD Name and address M 1 | | 00070 ---- Segment group 2 ------------------ C 9---------------+| 00080 CTA Contact information M 1 || 00090 COM Communication contact C 9---------------+| | 00100 ---- Segment group 3 ------------------ C 9---------------+| 00110 RFF Reference M 1 || 00120 FTX Free text C 9---------------+| 00130 FII Financial institution information C 9 | 00140 PAI Payment instructions C 9 | 00150 GEI Processing information C 9 | 00160 LOC Place/location identification C 9 | | 00170 ---- Segment group 4 ------------------ C 99--------------+| 00180 DTM Date/time/period M 1 || 00190 GEI Processing information C 9 || 00200 MEA Measurements C 9 || || 00210 ---- Segment group 5 ------------------ C 9--------------+|| 00220 DMS Document/message summary M 1 ||| 00230 MOA Monetary amount C 1 ||| 00240 MEA Measurements C 1 ||| 00250 PCD Percentage details C 1 ||| 00260 GEI Processing information C 1--------------+|| || 00270 ---- Segment group 6 ------------------ M 9999-----------+|| 00280 LIN Line item M 1 ||| ||| 00290 ---- Segment group 7 ------------------ C 9999----------+||| 00300 NAD Name and address M 1 |||| |||| 00310 ---- Segment group 8 ------------------ C 9999---------+|||| 00320 CTA Contact information M 1 ||||| 00330 COM Communication contact C 9------------+|||| 00340 RFF Reference C 9 |||| 00350 FII Financial institution information C 1-------------+||| 00360 GEI Processing information C 9 ||| ||| 00370 ---- Segment group 9 ------------------ M 9999----------+||| 00380 MOA Monetary amount M 1 |||| 00390 ARD Monetary amount function C 1 |||| 00400 PCD Percentage details C 1 |||| 00410 GEI Processing information C 9 |||| |||| 00420 ---- Segment group 10 ------------------ C 9------------+|||| 00430 DMS Document/message summary M 1 ||||| 00440 MOA Monetary amount C 1 ||||| 00450 MEA Measurements C 1 ||||| 00460 PCD Percentage details C 1 ||||| 00470 GEI Processing information M 1------------+++|| || 00480 ---- Segment group 11 ------------------ C 1--------------+|| 00490 CNT Control total M 1 ||| 00500 MOA Monetary amount M 1--------------+++ 00510 ---- Segment group 12 ------------------ C 1----------------+ 00520 AUT Authentication result M 1 | 00530 DTM Date/time/period C 1 | 00540 RFF Reference C 1----------------+ 00550 UNT Message trailer M 1