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VATEX – VAT Exemption Reasons

VATEX ist die von der Europäischen Kommission gepflegte Codeliste für Umsatzsteuer-Befreiungsgründe. In E-Rechnungen nach EN 16931 – also auch in XRechnung und ZUGFeRD – gibt sie als VAT exemption reason code (BT-121) maschinenlesbar an, warum ein Umsatz nicht mit Umsatzsteuer belegt ist.

Was sind VATEX-Codes?

Wenn eine Rechnung ganz oder teilweise ohne Umsatzsteuer ausgestellt wird, verlangt EN 16931 eine Begründung – als Freitext (BT-120) oder als Code (BT-121). Die Codes dafür stammen aus der VATEX-Liste. Sie ist neben der EAS-Liste die zweite Codeliste, die die Europäische Kommission (Digital Europe Programme, vormals CEF) direkt für EN 16931 pflegt.

Aufbau der Codes

Die meisten Codes referenzieren einen Artikel der EU-Mehrwertsteuerrichtlinie 2006/112/EG. VATEX-EU-132 steht beispielsweise für eine Befreiung nach Artikel 132, VATEX-EU-132-1A für Artikel 132 Absatz 1 Buchstabe a. Daneben gibt es mnemonische Codes für häufige Fälle sowie länderspezifische Codes.

Wichtige Codes und ihre Steuerkategorien

VATEX-Codes werden zusammen mit der passenden UNTDID-5305-Steuerkategorie verwendet; die EN-16931-Geschäftsregeln erzwingen diese Paarung:

  • VATEX-EU-IC – Intra-community supply: nur mit Kategorie K (innergemeinschaftliche Lieferung)
  • VATEX-EU-G – Export outside the EU: nur mit Kategorie G (Ausfuhr)
  • VATEX-EU-AE – Reverse charge: nur mit Kategorie AE (in Deutschland § 13b UStG)
  • VATEX-EU-O – Not subject to VAT: nur mit Kategorie O (nicht steuerbar)
  • VATEX-EU-132 – Befreiung nach Artikel 132 der Richtlinie 2006/112/EG (z. B. Heilbehandlungen, Bildung)

Verwendung in RechnungsAPI

Bei steuerbefreiten Positionen (Kategorie E) verlangt RechnungsAPI einen Befreiungsgrund als Freitext oder VATEX-Code (Feld vat.reason). Für Reverse Charge (Kategorie AE) kann VATEX-EU-AE angegeben werden. Details in der API-Dokumentation.

Quellen

VATEX – VAT Exemption Reasons Codeliste

CodeNameBeschreibung
VATEX-EU-79-C
Exempt based on article 79, point c of Council Directive 2006/112/ECRepayment of expenditure is not an exemption in the sense of the VAT Directive but may be handled as such in the context of the EN16931.
VATEX-EU-132
Exempt based on article 132 of Council Directive 2006/112/ECN/A
VATEX-EU-132-1A
Exempt based on article 132, section 1 (a) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1B
Exempt based on article 132, section 1 (b) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1C
Exempt based on article 132, section 1 (c) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1D
Exempt based on article 132, section 1 (d) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1E
Exempt based on article 132, section 1 (e) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1F
Exempt based on article 132, section 1 (f) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1G
Exempt based on article 132, section 1 (g) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1H
Exempt based on article 132, section 1 (h) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1I
Exempt based on article 132, section 1 (i) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1J
Exempt based on article 132, section 1 (j) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1K
Exempt based on article 132, section 1 (k) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1L
Exempt based on article 132, section 1 (l) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1M
Exempt based on article 132, section 1 (m) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1N
Exempt based on article 132, section 1 (n) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1O
Exempt based on article 132, section 1 (o) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1P
Exempt based on article 132, section 1 (p) of Council Directive 2006/112/ECN/A
VATEX-EU-132-1Q
Exempt based on article 132, section 1 (q) of Council Directive 2006/112/ECN/A
VATEX-EU-143
Exempt based on article 143 of Council Directive 2006/112/ECN/A
VATEX-EU-143-1A
Exempt based on article 143, section 1 (a) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1B
Exempt based on article 143, section 1 (b) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1C
Exempt based on article 143, section 1 (c) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1D
Exempt based on article 143, section 1 (d) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1E
Exempt based on article 143, section 1 (e) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1F
Exempt based on article 143, section 1 (f) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1FA
Exempt based on article 143, section 1 (fa) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1G
Exempt based on article 143, section 1 (g) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1H
Exempt based on article 143, section 1 (h) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1I
Exempt based on article 143, section 1 (i) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1J
Exempt based on article 143, section 1 (j) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1K
Exempt based on article 143, section 1 (k) of Council Directive 2006/112/ECN/A
VATEX-EU-143-1L
Exempt based on article 143, section 1 (l) of Council Directive 2006/112/ECN/A
VATEX-EU-144
Exempt based on article 144 of Council Directive 2006/112/ECN/A
VATEX-EU-146-1E
Exempt based on article 146 section 1 (e) of Council Directive 2006/112/ECN/A
VATEX-EU-148
Exempt based on article 148 of Council Directive 2006/112/ECN/A
VATEX-EU-148-A
Exempt based on article 148, section (a) of Council Directive 2006/112/ECN/A
VATEX-EU-148-B
Exempt based on article 148, section (b) of Council Directive 2006/112/ECN/A
VATEX-EU-148-C
Exempt based on article 148, section (c) of Council Directive 2006/112/ECN/A
VATEX-EU-148-D
Exempt based on article 148, section (d) of Council Directive 2006/112/ECN/A
VATEX-EU-148-E
Exempt based on article 148, section (e) of Council Directive 2006/112/ECN/A
VATEX-EU-148-F
Exempt based on article 148, section (f) of Council Directive 2006/112/ECN/A
VATEX-EU-148-G
Exempt based on article 148, section (g) of Council Directive 2006/112/ECN/A
VATEX-EU-151
Exempt based on article 151 of Council Directive 2006/112/ECN/A
VATEX-EU-151-1A
Exempt based on article 151, section 1 (a) of Council Directive 2006/112/ECN/A
VATEX-EU-151-1AA
Exempt based on article 151, section 1 (aa) of Council Directive 2006/112/ECN/A
VATEX-EU-151-1B
Exempt based on article 151, section 1 (b) of Council Directive 2006/112/ECN/A
VATEX-EU-151-1C
Exempt based on article 151, section 1 (c) of Council Directive 2006/112/ECN/A
VATEX-EU-151-1D
Exempt based on article 151, section 1 (d) of Council Directive 2006/112/ECN/A
VATEX-EU-151-1E
Exempt based on article 151, section 1 (e) of Council Directive 2006/112/ECN/A
VATEX-EU-153
Exempt based on article 153 of Council Directive 2006/112/ECN/A
VATEX-EU-159
Exempt based on article 159 of Council Directive 2006/112/ECN/A
VATEX-EU-309
Exempt based on article 309 of Council Directive 2006/112/ECN/A
VATEX-EU-AE
Reverse chargeOnly use with VAT category code AE
VATEX-EU-D
Travel agents VAT scheme.Only use with VAT category code E
VATEX-EU-F
Second hand goods VAT scheme.Only use with VAT category code E
VATEX-EU-G
Export outside the EUOnly use with VAT category code G
VATEX-EU-I
Works of art VAT scheme.Only use with VAT category code E
VATEX-EU-IC
Intra-community supplyOnly use with VAT category code K
VATEX-EU-J
Collectors items and antiques VAT scheme.Only use with VAT category code E
VATEX-EU-O
Not subject to VATOnly use with VAT category code O
VATEX-FR-FRANCHISE
France domestic VAT franchise in baseFor domestic invoicing in France
VATEX-FR-CNWVAT
France domestic Credit Notes without VAT, due to supplier forfeit of VAT for discountFor domestic Credit Notes only in France
VATEX-FR-CGI261-1
Exempt based on 1 of article 261 of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261-2
Exempt based on 2 of article 261 of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261-3
Exempt based on 3 of article 261 of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261-4
Exempt based on 4 of article 261 of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261-5
Exempt based on 5 of article 261 of the Code Général des Impôts (CGI ; General tax code) Only for domestic invoicing in France
VATEX-FR-CGI261-7
Exempt based on 7 of article 261 of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261-8
Exempt based on 8 of article 261 of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261A
Exempt based on article 261 A of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261B
Exempt based on article 261 B of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261C-1
Exempt based on 1° of article 261 C of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261C-2
Exempt based on 2° of article 261 C of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261C-3
Exempt based on 3° of article 261 C of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261D-1
Exempt based on 1° of article 261 D of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261D-1BIS
Exempt based on 1°bis of article 261 D of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261D-2
Exempt based on 2° of article 261 D of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261D-3
Exempt based on 3° of article 261 D of the Code Général des Impôts (CGI ; General tax code) Exonération de TVA - Article 261 D-3° du Code Général des Impôts Only for domestic invoicing in France
VATEX-FR-CGI261D-4
Exempt based on 4° of article 261 D of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261E-1
Exempt based on 1° of article 261 E of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI261E-2
Exempt based on 2° of article 261 E of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI277A
Exempt based on article 277 A of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI275
Exempt based on article 275 of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-298SEXDECIESA
Exempt based on article 298 sexdecies A of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-CGI295
Exempt based on article 295 of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France
VATEX-FR-AE
Exempt based on 2 of article 283 of the Code Général des Impôts (CGI ; General tax code)Only for domestic invoicing in France