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 2.6 UN/ECE UNSM - General Introduction,
Section 1.
3. TERMS AND DEFINITIONS
3.1 Standard terms and definitions
See UNTDID, Part 4, Chapter 2.6 UN/ECE UNSM - General Introduction,
Section 2.
4. MESSAGE DEFINITION
4.1 Data Segment Clarification
This section should be read in conjunction with the Segment
Table which indicate mandatory, conditional and repeating
requirements.
0010 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 98A
0051 UN
0020 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.
0030 DTM, Date/time/period
A segment identifying dates, times or periods relevant to the
whole message, e.g. time of preparation of the declaration.
0040 LOC, Place/location identification
A segment identifying a place or location relevant to the
entire message, e.g. place of preparation of the declaration.
0050 Segment group 1: NAD-SG2-SG3-FII-PAI-GIS-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.
0060 NAD, Name and address
A segment identifying the declarant and or the taxpayer(s).
0070 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).
0080 CTA, Contact information
A segment identifying contact person(s) or department(s)
related to the declarant and or the taxpayer(s).
0090 COM, Communication contact
A segment identifying the phone number, fax number or
other communications numbers of the declarant and or the
taxpayer(s).
0100 Segment group 3: RFF-FTX
A group of segments identifying references related to the
party of the declarant and or the taxpayer(s).
0110 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.
0120 FTX, Free text
A segment describing in narrative form the references
identified in above RFF segment.
0130 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).
0140 PAI, Payment instructions
A segment specifying the conditions, method and channel of
payment.
0150 GIS, General indicator
A segment identifying the scheme under which the return is
transmitted, e.g. VAT return, VIES return, etc.
0160 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).
0170 | Segment group 4: DTM-GIS-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.
0180 DTM, Date/time/period
A segment identifying dates, times and or periods
relevant to the return, e.g. VAT period.
0190 GIS, General indicator
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.
0200 MEA, Measurements
A segment specifying measurements in related document(s),
e.g. agriculture area.
0210 Segment group 5: DMS-MOA-MEA-PCD-GIS
A group of segments identifying details of related
document(s).
0220 DMS, Document/message summary
A segment identifying the related document(s).
0230 MOA, Monetary amount
A segment specifying monetary amount(s) of related
document(s).
0240 MEA, Measurements
A segment specifying measurements in related
document(s) e.g. agriculture area.
0250 PCD, Percentage details
A segment identifying percentage details of related
documents(s).
0260 GIS, General indicator
A segment identifying special indications of the
monetary amount(s) of the related document(s).
0270 Segment group 6: LIN-SG7-GIS-SG9
A group of segments identifying line item details of the
return.
0280 LIN, Line item
A trigger segment separating and identifying line
numbers within the return.
0290 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.
0300 NAD, Name and address
A segment specifying and identifying a party
relevant to a line item within a return.
0310 Segment group 8: CTA-COM
A group of segments identifying the contact and
communication details of the party specified above.
0320 CTA, Contact information
A segment identifying a person or a department
in the party specified above and to whom
communication should be directed.
0330 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.
0340 RFF, Reference
A segment identifying references related to the
party specified above.
0350 FII, Financial institution information
A segment identifying an account and a related
financial institution relating to the party
specified above.
0360 GIS, General indicator
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.
0370 Segment group 9: MOA-ARD-PCD-GIS-SG10
A group of segments specifying the monetary amounts
and the related details for a line item.
0380 MOA, Monetary amount
A segment identifying and giving monetary amounts.
0390 ARD, Amounts relationship details
A segment to provide details of the function of the
monetary amount.
0400 PCD, Percentage details
A segment specifying percentage details related to
the monetary amount.
0410 GIS, General indicator
A segment giving special indications related to the
monetary amount.
0420 Segment group 10:DMS-MOA-MEA-PCD-GIS
A group of segments identifying required details of
a related document to the line item in question.
0430 DMS, Document/message summary
A segment identifying related document(s).
0440 MOA, Monetary amount
A segment identifying a monetary amount(s) of
related document(s).
0450 MEA, Measurements
A segment specifying measurements in the related
document(s), e.g. agriculture area.
0460 PCD, Percentage details
A segment identifying percentage details of
related document(s).
0470 GIS, General indicator
A segment identifying special indications of the
monetary amount(s) of the related document(s).
0480 + Segment group 11:CNT-MOA
A group of segments specifying amount totals relative to
the VIES declaration corresponding to the period.
0490 + CNT, Control total
A segment to specify a total number of items relative
to the VIES period.
0500 + MOA, Monetary amount
A segment to identify the total value of supplies
relative to the VIES period.
0510 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.
0520 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.
0530 DTM, Date/time/period
A segment identifying a date associated with the preceding
AUT.
0540 RFF, Reference
A segment identifying references associated with the
preceding AUT.
0550 UNT, Message trailer
A service segment ending a message, giving the total number of
segments in the message and the control reference number of the
message.
4.2 Data segment index (Alphabetical sequence by tag)
ARD Amounts relationship details
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
GIS General indicator
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
Contents of VATDEC