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--- | ||
title: Spain FacturaE | ||
--- | ||
|
||
## Correction Definitions | ||
|
||
Auto-generation of corrective invoices or credit and debit notes is | ||
supported. | ||
|
||
### Extension Keys | ||
|
||
One or all of the following extensions may be required as part of the correction | ||
options. See the [Extensions](#extensions) section for possible values. | ||
- <code>es-facturae-correction</code> | ||
|
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## Extensions | ||
|
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The following extensions are supported. | ||
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### FacturaE: Document Type | ||
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Key: <code>es-facturae-doc-type</code> | ||
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| Value | Name | | ||
| ---- | ---- | | ||
| <code>FC</code> | Commercial Invoice | | ||
| <code>FA</code> | Simplified Invoice | | ||
| <code>AF</code> | Self-billed Invoice | | ||
|
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### FacturaE: Invoice Class | ||
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Key: <code>es-facturae-invoice-class</code> | ||
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| Value | Name | | ||
| ---- | ---- | | ||
| <code>OO</code> | Original | | ||
| <code>OR</code> | Corrective Original | | ||
| <code>OC</code> | Summary Original | | ||
| <code>CO</code> | Copy of the Original | | ||
| <code>CR</code> | Copy of the Corrective | | ||
| <code>CC</code> | Copy of the Summary | | ||
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### FacturaE Change | ||
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Key: <code>es-facturae-correction</code> | ||
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FacturaE requires a specific and single code that explains why the previous invoice is being corrected. | ||
|
||
| Value | Name | | ||
| ---- | ---- | | ||
| <code>01</code> | Invoice code | | ||
| <code>02</code> | Invoice series | | ||
| <code>03</code> | Issue date | | ||
| <code>04</code> | Name and surnames/Corporate name - Issuer (Sender) | | ||
| <code>05</code> | Name and surnames/Corporate name - Receiver | | ||
| <code>06</code> | Issuer's Tax Identification Number | | ||
| <code>07</code> | Receiver's Tax Identification Number | | ||
| <code>08</code> | Supplier's address | | ||
| <code>09</code> | Customer's address | | ||
| <code>10</code> | Item line | | ||
| <code>11</code> | Applicable Tax Rate | | ||
| <code>12</code> | Applicable Tax Amount | | ||
| <code>13</code> | Applicable Date/Period | | ||
| <code>14</code> | Invoice Class | | ||
| <code>15</code> | Legal literals | | ||
| <code>16</code> | Taxable Base | | ||
| <code>80</code> | Calculation of tax outputs | | ||
| <code>81</code> | Calculation of tax inputs | | ||
| <code>82</code> | Taxable Base modified due to return of packages and packaging materials | | ||
| <code>83</code> | Taxable Base modified due to discounts and rebates | | ||
| <code>84</code> | Taxable Base modified due to firm court ruling or administrative decision | | ||
| <code>85</code> | Taxable Base modified due to unpaid outputs where there is a judgement opening insolvency proceedings | |
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--- | ||
title: Spain TicketBAI | ||
--- | ||
|
||
## Correction Definitions | ||
|
||
Auto-generation of corrective invoices or credit and debit notes is | ||
supported. | ||
|
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### Extension Keys | ||
|
||
One or all of the following extensions may be required as part of the correction | ||
options. See the [Extensions](#extensions) section for possible values. | ||
- <code>es-tbai-correction</code> | ||
|
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## Extensions | ||
|
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The following extensions are supported. | ||
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### TicketBAI Product Key | ||
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Key: <code>es-tbai-product</code> | ||
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Product keys are used by TicketBAI to differentiate between -exported- goods | ||
and services. It may be useful to classify all products regardless of wether | ||
they are exported or not. | ||
|
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There is an additional exception case for goods that are resold without modification | ||
when the supplier is in the simplified tax regime. For must purposes this special | ||
case can be ignored. | ||
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| Value | Name | | ||
| ---- | ---- | | ||
| <code>goods</code> | Delivery of goods | | ||
| <code>services</code> | Provision of services | | ||
| <code>resale</code> | Resale of goods without modification by vendor in the simplified regime | | ||
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### TicketBAI Exemption code | ||
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Key: <code>es-tbai-exemption</code> | ||
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Codes used by TicketBAI for both "exempt", "not-subject", and reverse | ||
charge transactions. In the TicketBAI format these are separated, | ||
but in order to simplify GOBL and be more closely aligned with | ||
other countries we've combined them into one. | ||
|
||
| Value | Name | | ||
| ---- | ---- | | ||
| <code>E1</code> | Exempt: pursuant to Article 20 of the Foral VAT Law | | ||
| <code>E2</code> | Exempt: pursuant to Article 21 of the Foral VAT Law | | ||
| <code>E3</code> | Exempt: pursuant to Article 22 of the Foral VAT Law | | ||
| <code>E4</code> | Exempt: pursuant to Articles 23 and 24 of the Foral VAT Law | | ||
| <code>E5</code> | Exempt: pursuant to Article 25 of the Foral VAT law | | ||
| <code>E6</code> | Exempt: pursuant to other reasons | | ||
| <code>OT</code> | Not subject: pursuant to Article 7 of the VAT Law - other cases of non-subject | | ||
| <code>RL</code> | Not subject: pursuant to localization rules | | ||
| <code>VT</code> | Not subject: sales made on behalf of third parties (amount not computable for VAT or IRPF purposes) | | ||
| <code>IE</code> | Not subject in the TAI due to localization rules, but foreign tax, IPS/IGIC or VAT from another EU member state is passed on | | ||
| <code>S2</code> | Subject and not exempt: with reverse charge | | ||
|
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### TicketBAI Rectification Type Code | ||
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Key: <code>es-tbai-correction</code> | ||
|
||
Corrected or rectified invoices that need to be sent in the TicketBAI format | ||
require a specific type code to be defined alongside the preceding invoice | ||
data. | ||
|
||
| Value | Name | | ||
| ---- | ---- | | ||
| <code>R1</code> | Rectified invoice: error based on law and Article 80 One, Two and Six of the Provincial Tax Law of VAT | | ||
| <code>R2</code> | Rectified invoice: error based on law and Article 80 Three of the Provincial Tax Law of VAT | | ||
| <code>R3</code> | Rectified invoice: error based on law and Article 80 Four of the Provincial Tax Law of VAT | | ||
| <code>R4</code> | Rectified invoice: Other | | ||
| <code>R5</code> | Rectified invoice: simplified invoices | |
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--- | ||
title: Greece MyData v1.x | ||
--- | ||
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## Extensions | ||
|
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The following extensions are supported. | ||
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### VAT rate | ||
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Key: <code>gr-mydata-vat-rate</code> | ||
|
||
| Value | Name | | ||
| ---- | ---- | | ||
| <code>1</code> | Standard rate | | ||
| <code>2</code> | Reduced rate | | ||
| <code>3</code> | Super-Reduced Rate | | ||
| <code>4</code> | Standard rate (Island) | | ||
| <code>5</code> | Reduced rate (Island) | | ||
| <code>6</code> | Super-reduced rate (Island) | | ||
| <code>7</code> | Without VAT | | ||
| <code>8</code> | Records without VAT (e.g. Payroll, Amortisations) | | ||
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### Invoice type | ||
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Key: <code>gr-mydata-invoice-type</code> | ||
|
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| Value | Name | | ||
| ---- | ---- | | ||
| <code>1.1</code> | Sales Invoice | | ||
| <code>1.2</code> | Sales Invoice/Intra-community Supplies | | ||
| <code>1.3</code> | Sales Invoice/Third Country Supplies | | ||
| <code>1.4</code> | Sales Invoice/Sale on Behalf of Third Parties | | ||
| <code>1.5</code> | Sales Invoice/Clearance of Sales on Behalf of Third Parties – Fees from Sales on Behalf of Third Parties | | ||
| <code>1.6</code> | Sales Invoice/Supplemental Accounting Source Document | | ||
| <code>2.1</code> | Service Rendered Invoice | | ||
| <code>2.2</code> | Intra-community Service Rendered Invoice | | ||
| <code>2.3</code> | Third Country Service Rendered Invoice | | ||
| <code>2.4</code> | Service Rendered Invoice/Supplemental Accounting Source Document | | ||
| <code>3.1</code> | Proof of Expenditure (non-liable Issuer) | | ||
| <code>3.2</code> | Proof of Expenditure (denial of issuance by liable Issuer) | | ||
| <code>5.1</code> | Credit Invoice/Associated | | ||
| <code>5.2</code> | Credit Invoice/Non-Associated | | ||
| <code>6.1</code> | Self-Delivery Record | | ||
| <code>6.2</code> | Self-Supply Record | | ||
| <code>7.1</code> | Contract – Income | | ||
| <code>8.1</code> | Rents – Income | | ||
| <code>8.2</code> | Special Record – Accommodation Tax Collection/Payment Receipt | | ||
| <code>11.1</code> | Retail Sales Receipt | | ||
| <code>11.2</code> | Service Rendered Receipt | | ||
| <code>11.3</code> | Simplified Invoice | | ||
| <code>11.4</code> | Retail Sales Credit Note | | ||
| <code>11.5</code> | Retail Sales Receipt on Behalf of Third Parties | | ||
| <code>13.1</code> | Expenses – Domestic/Foreign Retail Transaction Purchases | | ||
| <code>13.2</code> | Domestic/Foreign Retail Transaction Provision | | ||
| <code>13.3</code> | Shared Utility Bills | | ||
| <code>13.4</code> | Subscriptions | | ||
| <code>13.30</code> | Self-Declared Entity Accounting Source Documents (Dynamic) | | ||
| <code>13.31</code> | Domestic/Foreign Retail Sales Credit Note | | ||
| <code>14.1</code> | Invoice/Intra-community Acquisitions | | ||
| <code>14.2</code> | Invoice/Third Country Acquisitions | | ||
| <code>14.3</code> | Invoice/Intra-community Services Receipt | | ||
| <code>14.4</code> | Invoice/Third Country Services Receipt | | ||
| <code>14.5</code> | EFKA | | ||
| <code>14.30</code> | Self-Declared Entity Accounting Source Documents (Dynamic) | | ||
| <code>14.31</code> | Domestic/Foreign Credit Note | | ||
| <code>15.1</code> | Contract-Expense | | ||
| <code>16.1</code> | Rent-Expense | | ||
| <code>17.1</code> | Payroll | | ||
| <code>17.2</code> | Amortisations | | ||
| <code>17.3</code> | Other Income Adjustment/Regularisation Entries – Accounting Base | | ||
| <code>17.4</code> | Other Income Adjustment/Regularisation Entries – Tax Base | | ||
| <code>17.5</code> | Other Expense Adjustment/Regularisation Entries – Accounting Base | | ||
| <code>17.6</code> | Other Expense Adjustment/Regularisation Entries – Tax Base | | ||
|
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### Payment means | ||
|
||
Key: <code>gr-mydata-payment-means</code> | ||
|
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| Value | Name | | ||
| ---- | ---- | | ||
| <code>1</code> | Domestic Payments Account Number | | ||
| <code>2</code> | Foreign Payments Account Number | | ||
| <code>3</code> | Cash | | ||
| <code>4</code> | Check | | ||
| <code>5</code> | On credit | | ||
| <code>6</code> | Web Banking | | ||
| <code>7</code> | POS / e-POS | | ||
|
||
### VAT exemption cause | ||
|
||
Key: <code>gr-mydata-exemption</code> | ||
|
||
| Value | Name | | ||
| ---- | ---- | | ||
| <code>1</code> | Without VAT - article 3 of the VAT code | | ||
| <code>2</code> | Without VAT - article 5 of the VAT code | | ||
| <code>3</code> | Without VAT - article 13 of the VAT code | | ||
| <code>4</code> | Without VAT - article 14 of the VAT code | | ||
| <code>5</code> | Without VAT - article 16 of the VAT code | | ||
| <code>6</code> | Without VAT - article 19 of the VAT code | | ||
| <code>7</code> | Without VAT - article 22 of the VAT code | | ||
| <code>8</code> | Without VAT - article 24 of the VAT code | | ||
| <code>9</code> | Without VAT - article 25 of the VAT code | | ||
| <code>10</code> | Without VAT - article 26 of the VAT code | | ||
| <code>11</code> | Without VAT - article 27 of the VAT code | | ||
| <code>12</code> | Without VAT - article 27 - Seagoing Vessels of the VAT code | | ||
| <code>13</code> | Without VAT - article 27.1.γ - Seagoing Vessels of the VAT code | | ||
| <code>14</code> | Without VAT - article 28 of the VAT code | | ||
| <code>15</code> | Without VAT - article 39 of the VAT code | | ||
| <code>16</code> | Without VAT - article 39a of the VAT code | | ||
| <code>17</code> | Without VAT - article 40 of the VAT code | | ||
| <code>18</code> | Without VAT - article 41 of the VAT code | | ||
| <code>19</code> | Without VAT - article 47 of the VAT code | | ||
| <code>20</code> | VAT included - article 43 of the VAT code | | ||
| <code>21</code> | VAT included - article 44 of the VAT code | | ||
| <code>22</code> | VAT included - article 45 of the VAT code | | ||
| <code>23</code> | VAT included - article 46 of the VAT code | | ||
| <code>24</code> | Without VAT - article 6 of the VAT code | | ||
| <code>25</code> | Without VAT - ΠΟΛ.1029/1995 | | ||
| <code>26</code> | Without VAT - ΠΟΛ.1167/2015 | | ||
| <code>27</code> | Without VAT - Other VAT exceptions | | ||
| <code>28</code> | Without VAT - Article 24 (b) (1) of the VAT Code (Tax Free) | | ||
| <code>29</code> | Without VAT - Article 47b of the VAT Code (OSS non-EU scheme) | | ||
| <code>30</code> | Without VAT - Article 47c of the VAT Code (OSS EU scheme) | | ||
| <code>31</code> | Excluding VAT - Article 47d of the VAT Code (IOSS) | | ||
|
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### Income Classification Category | ||
|
||
Key: <code>gr-mydata-income-cat</code> | ||
|
||
| Value | Name | | ||
| ---- | ---- | | ||
| <code>category1_1</code> | Commodity Sale Income (+)/(-) | | ||
| <code>category1_2</code> | Product Sale Income (+)/(-) | | ||
| <code>category1_3</code> | Provision of Services Income (+)/(-) | | ||
| <code>category1_4</code> | Sale of Fixed Assets Income (+)/(-) | | ||
| <code>category1_5</code> | Other Income/Profits (+)/(-) | | ||
| <code>category1_6</code> | Self-Deliveries/Self-Supplies (+)/(-) | | ||
| <code>category1_7</code> | Income on behalf of Third Parties (+)/(-) | | ||
| <code>category1_8</code> | Past fiscal years income (+)/(-) | | ||
| <code>category1_9</code> | Future fiscal years income (+)/(-) | | ||
| <code>category1_10</code> | Other Income Adjustment/Regularisation Entries (+)/(-) | | ||
| <code>category1_95</code> | Other Income-related Information (+)/(-) | | ||
|
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### Income Classification Type | ||
|
||
Key: <code>gr-mydata-income-type</code> | ||
|
||
| Value | Name | | ||
| ---- | ---- | | ||
| <code>E3_106</code> | Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Commodities | | ||
| <code>E3_205</code> | Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Raw and other materials | | ||
| <code>E3_210</code> | Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Products and production in progress | | ||
| <code>E3_305</code> | Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Raw and other materials | | ||
| <code>E3_310</code> | Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Products and production in progress | | ||
| <code>E3_318</code> | Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Production expenses | | ||
| <code>E3_561_001</code> | Wholesale Sales of Goods and Services – for Traders | | ||
| <code>E3_561_002</code> | Wholesale Sales of Goods and Services pursuant to article 39a paragraph 5 of the VAT Code (Law 2859/2000) | | ||
| <code>E3_561_003</code> | Retail Sales of Goods and Services – Private Clientele | | ||
| <code>E3_561_004</code> | Retail Sales of Goods and Services pursuant to article 39a paragraph 5 of the VAT Code (Law 2859/2000) | | ||
| <code>E3_561_005</code> | Intra-Community Foreign Sales of Goods and Services | | ||
| <code>E3_561_006</code> | Third Country Foreign Sales of Goods and Services | | ||
| <code>E3_561_007</code> | Other Sales of Goods and Services | | ||
| <code>E3_562</code> | Other Ordinary Income | | ||
| <code>E3_563</code> | Credit Interest and Related Income | | ||
| <code>E3_564</code> | Credit Exchange Differences | | ||
| <code>E3_565</code> | Income from Participations | | ||
| <code>E3_566</code> | Profits from Disposing Non-Current Assets | | ||
| <code>E3_567</code> | Profits from the Reversal of Provisions and Impairments | | ||
| <code>E3_568</code> | Profits from Measurement at Fair Value | | ||
| <code>E3_570</code> | Extraordinary income and profits | | ||
| <code>E3_595</code> | Self-Production Expenses | | ||
| <code>E3_596</code> | Subsidies - Grants | | ||
| <code>E3_597</code> | Subsidies – Grants for Investment Purposes – Expense Coverage | | ||
| <code>E3_880_001</code> | Wholesale Sales of Fixed Assets | | ||
| <code>E3_880_002</code> | Retail Sales of Fixed Assets | | ||
| <code>E3_880_003</code> | Intra-Community Foreign Sales of Fixed Assets | | ||
| <code>E3_880_004</code> | Third Country Foreign Sales of Fixed Assets | | ||
| <code>E3_881_001</code> | Wholesale Sales on behalf of Third Parties | | ||
| <code>E3_881_002</code> | Retail Sales on behalf of Third Parties | | ||
| <code>E3_881_003</code> | Intra-Community Foreign Sales on behalf of Third Parties | | ||
| <code>E3_881_004</code> | Third Country Foreign Sales on behalf of Third Parties | | ||
| <code>E3_598_001</code> | Sales of goods belonging to excise duty | | ||
| <code>E3_598_003</code> | Sales on behalf of farmers through an agricultural cooperative e.t.c. | |
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