| Version: | D |
|---|---|
| Release: | 97B |
| Contr. Agency: | UN |
| Revision: | 1 |
| Date: | 97-07-25 |
| SOURCE: | Western European EDIFACT Board - MD3 |
|
For general information on UN standard message types see UN Trade Data Interchange Directory, UNTDID, Part 4, Section 2.6, UN/ECE UNSM General Introduction |
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This message also occurs in the following versions of this standard: D96B, D97A, D97B, D98A, D98B, D99A, D99B, D00A, D00B, D01A, D01B, D01C, D02A, D02B, D03A, D03B, D04A, D04B |
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.
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:
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.
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.
See UNTDID, Part 4, Chapter 2.6 UN/ECE UNSM - General Introduction, Section 1.
See UNTDID, Part 4, Chapter 2.6 UN/ECE UNSM - General Introduction, Section 2.
This section should be read in conjunction with the Segment Table which indicate mandatory, conditional and repeating requirements.
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 | 97B | |
| 0051 | UN |
A segment to indicate the beginning of the message, identify the declaration type and to transmit a unique message identifying number.
A segment identifying dates, times or periods relevant to the whole message, e.g. time of preparation of the declaration.
A segment identifying a place or location relevant to the entire message, e.g. place of preparation of the declaration.
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.
A segment identifying the declarant and or the taxpayer(s).
A group of segments identifying communication and contact information related to the party of the declarant and or the taxpayer(s).
A segment identifying contact person(s) or department(s) related to the declarant and or the taxpayer(s).
A segment identifying the phone number, fax number or other communications numbers of the declarant and or the taxpayer(s).
A group of segments identifying references related to the party of the declarant and or the taxpayer(s).
A segment identifying references related to the declarant and or the taxpayer(s), e.g. additional identification numbers, registration number in traders association, etc.
A segment describing in narrative form the references identified in above RFF segment.
A segment identifying an account and a related financial institution relevant to the party of the declarant and or the taxpayer(s).
A segment specifying the conditions, method and channel of payment.
A segment identifying the scheme under which the return is transmitted, e.g. VAT return, VIES return, etc.
A segment identifying a place or location relevant to the entry, e.g. place of presentation (local or regional tax office).
A group of segments identifying VAT period, type and status of return, details of a related document and return line details.
A segment identifying dates, times and or periods relevant to the return, e.g. VAT period.
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.
A segment specifying measurements in related document(s), e.g. agriculture area.
A group of segments identifying details of related document(s).
A segment identifying the related document(s).
A segment specifying monetary amount(s) of related document(s).
A segment specifying measurements in related document(s) e.g. agriculture area.
A segment identifying percentage details of related documents(s).
A segment identifying special indications of the monetary amount(s) of the related document(s).
A group of segments identifying line item details of the return.
A trigger segment separating and identifying line numbers within the return.
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.
A segment specifying and identifying a party relevant to a line item within a return.
A group of segments identifying the contact and communication details of the party specified above.
A segment identifying a person or a department in the party specified above and to whom communication should be directed.
A segment providing a communication details for the party identified above and optionally for the contact identified in the associated CTA segment.
A segment identifying references related to the party specified above.
A segment identifying an account and a related financial institution relating to the party specified above.
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.
A group of segments specifying the monetary amounts and the related details for a line item.
A segment identifying and giving monetary amounts.
A segment to provide details of the function of the monetary amount.
A segment specifying percentage details related to the monetary amount.
A segment giving special indications related to the monetary amount.
A group of segments identifying required details of a related document to the line item in question.
A segment identifying related document(s).
A segment identifying a monetary amount(s) of related document(s).
A segment specifying measurements in the related document(s), e.g. agriculture area.
A segment identifying percentage details of related document(s).
A segment identifying special indications of the monetary amount(s) of the related document(s).
A segment specifying control totals.
A group of segments permitting the verification of the authenticity of the sender and the integrity of the data.
A segment containing the result of the algorithm permitting the verification of the authenticity of the sender and the integrity of the data.
A segment identifying a date associated with the preceding AUT.
A segment identifying references associated with the preceding AUT.
A service segment ending a message, giving the total number of segments in the message and the control reference number of the message.
| 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 |
| ├─UNH Message header | ×1 | (M) |
| ├─BGM Beginning of message | ×1 | (M) |
| ├─DTM Date/time/period | ×1 | (C) |
| ├─LOC Place/location identification | ×1 | (C) |
| ├─Segment Group 1 | ×9999 | (M) |
| │─├─NAD Name and address | ×1 | (M) |
| │─├─Segment Group 2 | ×9 | (C) |
| │─│─├─CTA Contact information | ×1 | (M) |
| │─│─└─COM Communication contact | ×9 | (C) |
| │─├─Segment Group 3 | ×9 | (C) |
| │─│─├─RFF Reference | ×1 | (M) |
| │─│─└─FTX Free text | ×9 | (C) |
| │─├─FII Financial institution information | ×9 | (C) |
| │─├─PAI Payment instructions | ×9 | (C) |
| │─├─GIS General indicator | ×9 | (C) |
| │─├─LOC Place/location identification | ×9 | (C) |
| │─└─Segment Group 4 | ×99 | (C) |
| │───├─DTM Date/time/period | ×1 | (M) |
| │───├─GIS General indicator | ×9 | (C) |
| │───├─MEA Measurements | ×9 | (C) |
| │───├─Segment Group 5 | ×9 | (C) |
| │───│─├─DMS Document/message summary | ×1 | (M) |
| │───│─├─MOA Monetary amount | ×1 | (C) |
| │───│─├─MEA Measurements | ×1 | (C) |
| │───│─├─PCD Percentage details | ×1 | (C) |
| │───│─└─GIS General indicator | ×1 | (C) |
| │───└─Segment Group 6 | ×9999 | (M) |
| │─────├─LIN Line item | ×1 | (M) |
| │─────├─Segment Group 7 | ×9999 | (C) |
| │─────│─├─NAD Name and address | ×1 | (M) |
| │─────│─├─Segment Group 8 | ×9999 | (C) |
| │─────│─│─├─CTA Contact information | ×1 | (M) |
| │─────│─│─└─COM Communication contact | ×9 | (C) |
| │─────│─├─RFF Reference | ×9 | (C) |
| │─────│─└─FII Financial institution information | ×1 | (C) |
| │─────├─GIS General indicator | ×9 | (C) |
| │─────└─Segment Group 9 | ×9999 | (M) |
| │───────├─MOA Monetary amount | ×1 | (M) |
| │───────├─ARD Amounts relationship details | ×1 | (C) |
| │───────├─PCD Percentage details | ×1 | (C) |
| │───────├─GIS General indicator | ×9 | (C) |
| │───────└─Segment Group 10 | ×9 | (C) |
| │─────────├─DMS Document/message summary | ×1 | (M) |
| │─────────├─MOA Monetary amount | ×1 | (C) |
| │─────────├─MEA Measurements | ×1 | (C) |
| │─────────├─PCD Percentage details | ×1 | (C) |
| │─────────└─GIS General indicator | ×1 | (M) |
| ├─CNT Control total | ×99 | (C) |
| ├─Segment Group 11 | ×1 | (C) |
| │─├─AUT Authentication result | ×1 | (M) |
| │─├─DTM Date/time/period | ×1 | (C) |
| │─└─RFF Reference | ×1 | (C) |
| └─UNT Message trailer | ×1 | (M) |