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

1. 0010 · UNH · Message header · Max 1 · Mandatory

   To head, identify and specify a message.

   1. Data element S009/0057 is retained for upward compatibility. The use of
   S016 and/or S017 is encouraged in preference.
   2. The combination of the values carried in data elements 0062 and S009 shall
   be used to identify uniquely the message within its group (if used) or if
   not used, within its interchange, for the purpose of acknowledgement.

2. 0020 · BGM · Beginning of message · Max 1 · Mandatory

   To indicate the type and function of a message and to transmit the identifying number.

3. 0030 · DTM · Date/time/period · Max 1 · Conditional

   To specify date, and/or time, or period.

4. 0040 · LOC · Place/location identification · Max 1 · Conditional

   To identify a place or a location and/or related locations.

5. Segment group 1 Repeat 9999

   1. 0060 · NAD · Name and address · Max 1 · Mandatory

      To specify the name/address and their related function, either by C082 only and/or unstructured by C058 or structured by C080 thru 3207.

   2. Segment group 2 Repeat 9

      1. 0080 · CTA · Contact information · Max 1 · Mandatory

         To identify a person or a department to whom communication should be directed.

      2. 0090 · COM · Communication contact · Max 9 · Conditional

         To identify a communication number of a department or a person to whom communication should be directed.

   3. Segment group 3 Repeat 9

      1. 0110 · RFF · Reference · Max 1 · Mandatory

         To specify a reference.

      2. 0120 · FTX · Free text · Max 9 · Conditional

         To provide free form or coded text information.

   4. 0130 · FII · Financial institution information · Max 9 · Conditional

      To identify an account and a related financial institution.

   5. 0140 · PAI · Payment instructions · Max 9 · Conditional

      To specify the instructions for payment.

   6. 0150 · GEI · Processing information · Max 9 · Conditional

      To identify processing information.

   7. 0160 · LOC · Place/location identification · Max 9 · Conditional

      To identify a place or a location and/or related locations.

   8. Segment group 4 Repeat 99

      1. 0180 · DTM · Date/time/period · Max 1 · Mandatory

         To specify date, and/or time, or period.

      2. 0190 · GEI · Processing information · Max 9 · Conditional

         To identify processing information.

      3. 0200 · MEA · Measurements · Max 9 · Conditional

         To specify physical measurements, including dimension tolerances, weights and counts.

      4. Segment group 5 Repeat 9

         1. 0220 · DMS · Document/message summary · Max 1 · Mandatory

            To specify summary information relating to the document/message.

         2. 0230 · MOA · Monetary amount · Max 1 · Conditional

            To specify a monetary amount.

         3. 0240 · MEA · Measurements · Max 1 · Conditional

            To specify physical measurements, including dimension tolerances, weights and counts.

         4. 0250 · PCD · Percentage details · Max 1 · Conditional

            To specify percentage information.

         5. 0260 · GEI · Processing information · Max 1 · Conditional

            To identify processing information.

      5. Segment group 6 Repeat 9999

         1. 0280 · LIN · Line item · Max 1 · Mandatory

            To identify a line item and configuration.

         2. Segment group 7 Repeat 9999

            1. 0300 · NAD · Name and address · Max 1 · Mandatory

               To specify the name/address and their related function, either by C082 only and/or unstructured by C058 or structured by C080 thru 3207.

            2. Segment group 8 Repeat 9999

               1. 0320 · CTA · Contact information · Max 1 · Mandatory

                  To identify a person or a department to whom communication should be directed.

               2. 0330 · COM · Communication contact · Max 9 · Conditional

                  To identify a communication number of a department or a person to whom communication should be directed.

            3. 0340 · RFF · Reference · Max 9 · Conditional

               To specify a reference.

            4. 0350 · FII · Financial institution information · Max 1 · Conditional

               To identify an account and a related financial institution.

         3. 0360 · GEI · Processing information · Max 9 · Conditional

            To identify processing information.

         4. Segment group 9 Repeat 9999

            1. 0380 · MOA · Monetary amount · Max 1 · Mandatory

               To specify a monetary amount.

            2. 0390 · ARD · Monetary amount function · Max 1 · Conditional

               To provide details of the function of a monetary amount.

            3. 0400 · PCD · Percentage details · Max 1 · Conditional

               To specify percentage information.

            4. 0410 · GEI · Processing information · Max 9 · Conditional

               To identify processing information.

            5. Segment group 10 Repeat 9

               1. 0430 · DMS · Document/message summary · Max 1 · Mandatory

                  To specify summary information relating to the document/message.

               2. 0440 · MOA · Monetary amount · Max 1 · Conditional

                  To specify a monetary amount.

               3. 0450 · MEA · Measurements · Max 1 · Conditional

                  To specify physical measurements, including dimension tolerances, weights and counts.

               4. 0460 · PCD · Percentage details · Max 1 · Conditional

                  To specify percentage information.

               5. 0470 · GEI · Processing information · Max 1 · Mandatory

                  To identify processing information.

      6. Segment group 11 Repeat 1

         1. 0490 · CNT · Control total · Max 1 · Mandatory

            To provide control total.

         2. 0500 · MOA · Monetary amount · Max 1 · Mandatory

            To specify a monetary amount.

6. Segment group 12 Repeat 1

   1. 0520 · AUT · Authentication result · Max 1 · Mandatory

      To specify results of the application of an authentication procedure.

   2. 0530 · DTM · Date/time/period · Max 1 · Conditional

      To specify date, and/or time, or period.

   3. 0540 · RFF · Reference · Max 1 · Conditional

      To specify a reference.

7. 0550 · UNT · Message trailer · Max 1 · Mandatory

   To end and check the completeness of a message.

   1. 0062, the value shall be identical to the value in 0062 in the
   corresponding UNH segment.