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VATEX – VAT Exemption Reasons

VATEX is the code list for VAT exemption reasons maintained by the European Commission. In EN 16931 e-invoices – including XRechnung and ZUGFeRD – it states, as the VAT exemption reason code (BT-121), in a machine-readable way why a transaction is not subject to VAT.

What are VATEX codes?

If an invoice is issued fully or partially without VAT, EN 16931 requires a justification – as free text (BT-120) or as a code (BT-121). The codes come from the VATEX list. Alongside the EAS list, it is the second code list that the European Commission (Digital Europe Programme, formerly CEF) maintains directly for EN 16931.

Structure of the codes

Most codes reference an article of the EU VAT Directive 2006/112/EC. VATEX-EU-132, for example, stands for an exemption under Article 132, VATEX-EU-132-1A for Article 132(1)(a). In addition there are mnemonic codes for common cases as well as country-specific codes.

Important codes and their tax categories

VATEX codes are used together with the matching UNTDID 5305 tax category; the EN 16931 business rules enforce this pairing:

  • VATEX-EU-IC – Intra-community supply: only with category K
  • VATEX-EU-G – Export outside the EU: only with category G
  • VATEX-EU-AE – Reverse charge: only with category AE (in Germany § 13b UStG)
  • VATEX-EU-O – Not subject to VAT: only with category O
  • VATEX-EU-132 – exemption under Article 132 of Directive 2006/112/EC (e.g. medical care, education)

Usage in RechnungsAPI

For exempt line items (category E), RechnungsAPI requires an exemption reason as free text or a VATEX code (vat.reason field). For reverse charge (category AE), VATEX-EU-AE can be specified. See the API documentation for details.

Sources

VATEX – VAT Exemption Reasons code list

CodeNameDescription
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