Code |
Meaning |
Description |
00 |
00 |
Liable to 0% tax |
01 |
01 |
Liable to 6% tax |
02 |
02 |
Liable to 12% tax |
03 |
03 |
Liable to 20.5% tax |
45 |
45 |
Amount (exclusive of VAT) |
46 |
46 |
Goods supplied & assimilated trans for other Member State |
47 |
47 |
Export to non-EU States; made abroad & other exempt trans |
48 |
48 |
Credit notes & negative adjustments for trans in scale 46 |
49 |
49 |
Credit notes & negative adjustments for trans in previous scale |
54 |
54 |
Amount of taxes payable on trans declared in box 01, 02 & 03 |
55 |
55 |
Tax due on intra-community goods acquisition & assimilated trans |
56 |
56 |
Tax due on goods & services provided by co-contracting agent |
57 |
57 |
Taxes payable on imports from non-EC countries |
59 |
59 |
VAT Deductible |
61 |
61 |
Regularisations - Total of tax payable |
62 |
62 |
Regularisations - Total of tax deductible |
63 |
63 |
VAT to be paid back according to the credit notes received. |
64 |
64 |
VAT & equalization tax to be recovered by credit notes |
81 |
81 |
Merchandises, raw materials and secondary goods. |
82 |
82 |
Services, sundry goods and others. |
83 |
83 |
Investment goods |
84 |
84 |
Credit notes & negative adjustments for scale 86 trans |
85 |
85 |
Credit notes received relating to other transactions. |
86 |
86 |
Goods acquisition & assimilated trans for other Member State |
87 |
87 |
Trans relating to real estate work & assimilated trans |
88 |
88 |
Amount of other trans the informant is bound to the tax payment |
99 |
99 |
Not Applicable |