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.
1.1 Functional definition
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:
- within the European Union, to transmit VAT summary information for the Value Added Tax Information Exchange System (VIES) from a declarant to the relevant national VIES collecting authorities.
- to transmit other related or comparable VAT information from a declarant to the relevant authorities.
1.2 Field of application
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 2.3 UN/ECE UNSM - General Introduction, Section 1.
3. TERMS AND DEFINITIONS
3.1 Standard terms and definitions
See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 2.
4. MESSAGE DEFINITION
4.1 Data segment clarification
This section should be read in conjunction with the segment table which indicates mandatory, conditional and repeating requirements.