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 21% tax |
45 |
45 |
Amount (exclusive of VAT) |
46 |
46 |
Goods supplied and assimilated transaction for other Member State |
47 |
47 |
Export to non-EU States; made abroad and other exempt transactions |
48 |
48 |
Credit notes and negative adjustments for transactions in scale 46 |
49 |
49 |
Credit notes and negative adjustments for transactions in previous scale |
54 |
54 |
Amount of taxes payable on transactions declared in box 01, 02 and 03 |
55 |
55 |
Tax due on intra-community goods acquisition and assimilated transactions |
56 |
56 |
Tax due on goods and 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 and 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 and negative adjustments for scale 86 transactions |
85 |
85 |
Credit notes received relating to other transactions |
86 |
86 |
Goods acquisition and assimilated transactions for other Member State |
87 |
87 |
Transactions relating to real estate work and assimilated transactions |
88 |
88 |
Amount of other transactions the informant is bound to the tax payment |
99 |
99 |
Not Applicable |