VAT Amount Specification

In the VAT Amount Specification section, you define the VAT rate applicable to each line item on the e-invoice. The system offers several VAT code options, including:

• AE - Reverse charge
• S - Standard rate (most commonly used; % depends on the recipient's country)
• E - VAT exempt (Commonly used for Croatian recipients)
• G - Goods for direct export, VAT not charged
• K - Intra-community supply of goods/services (VAT exempt)
• L - Canary Islands General Indirect Tax
• M - Production, services and import tax in Ceuta and Melilla
• Z - Zero-rated goods

Once the appropriate VAT code is selected, the system automatically:

• Display the associated VAT rate (%)
  
• Calculates the taxable base
• Calculates the VAT number

If VAT is not charged (e.g. code E - VAT exempt), you must enter the reason in the VAT exemption reason field, in compliance with local tax legislation.

If multiple VAT codes are used on the invoice, a reason must be provided for each code separately.

Example of Completed VAT Exemption reason segment: