From 2a5b6400c2742421764b2f010038630af7361e05 Mon Sep 17 00:00:00 2001 From: deboragracio Date: Fri, 26 Jun 2026 18:58:54 +0200 Subject: [PATCH] Add Spain (TicketBAI & VERI*FACTU) columns to NN Nature of VAT table Sync the ftChargeItemCase "NN - Nature of VAT" reference table with the businesscase source (doc/compliance-middleware/receipt-request.md), which carries Spanish VAT-exemption mappings that were missing from the docs page. - Add "ES (TicketBAI)" and "ES (VERI*FACTU)" columns; values copied verbatim from fiskaltrust/businesscase receipt-request.md - Populated for NN rows 10, 20, 30, 50, 60, 80 (the remaining rows are empty in the source as well) - Fix a pre-existing malformed row (NN=50) whose IT/GR cell boundary was a tab instead of a pipe, so the table renders with the new columns aligned Co-Authored-By: Claude Opus 4.8 --- .../reference-tables/reference-tables.md | 22 +++++++++---------- 1 file changed, 11 insertions(+), 11 deletions(-) diff --git a/poscreators/middleware-doc/general/reference-tables/reference-tables.md b/poscreators/middleware-doc/general/reference-tables/reference-tables.md index 45ce1a0..1a7d5b9 100644 --- a/poscreators/middleware-doc/general/reference-tables/reference-tables.md +++ b/poscreators/middleware-doc/general/reference-tables/reference-tables.md @@ -207,17 +207,17 @@ For more information, see [VAT rules and rates](https://europa.eu/youreurope/bus #### NN - Nature of VAT -| NN | Description | IT | GR | -|----|-------------|----|----| -| 00 | Usual VAT applies. | | | -| 10 | Not Taxable.
1x can be used to speci-fy more country-specific details, e.g, IGL. | **NI (N3)** marker mandatory
[10] Not taxable – exports
[11] Non-taxable – intra-community supplies
[12] Non-taxable – transfers to San Marino
[13] Non-taxable – transactions assimilated to export supplies
[14] Non-taxable – following declarations of intent
[15] Non-taxable – other operations which do not contribute to the formation of the ceiling | Marker to print [fiskaltrust]`{myData}`
[11] `(mydata:14)` Article 33. non-taxable - intra-community sup-plies Χωρίς ΦΠΑ - άρθρο 33 του Κώδικα ΦΠΑ
[12] `(mydata:8)` Article 29-Export of goods outside of EU Χωρίς ΦΠΑ - άρθρο 29 του Κώδικα ΦΠΑ
[13] `(mydata:28)` TAXFREE retail to non eu citi-zens Χωρίς ΦΠΑ – άρθρο 29 περ. β’ παρ.1 του Κώδικα ΦΠΑ
[14] (myda-ta:16) Article 45 Includes the special regime of payment of tax from the receiver of goods and ser-vices NOT THE ISSUER Χωρίς ΦΠΑ - άρθρο 45 του Κώδικα ΦΠΑ
[15] `(mydata:6)` Article 24 Bottle package recycling, sales of tickets, sales of newspa-pers and maga-zines   Χωρίς ΦΠΑ - άρθρο 24 του Κώδικα ΦΠΑ
[16] `(mydata:7)` article 27 Services in Greece for med-ical services, ser-vices provided from doctors, den-tists, insurance services, bank ser-vices, sale of 1st residence Χωρίς ΦΠΑ - άρθρο 27 του Κώδικα ΦΠΑ | -| 20 | Not Subject.
2x can be used to specify more country-specific details. | **NS (N2)** marker mandatory
[20] not subject to VAT pursuant to articles from 7 to 7-septies of Presidential Decree 633/72
[21] not subject, other cases | | -| 30 | Exempt.
3x | **ES (N4)** marker mandatory
[30] exempt | [31] `(mydata:20)` article 50 Comments Special regime for travel agencies, travel packages taxed in GR. ΦΠΑ εμπεριεχόμενος - άρθρο 50 του Κώδικα ΦΠΑ
[32] `(mydata:9)` article 30 It concerns the exemptions applied under special customs regimes. Goods placed in special customs regimes (e.g., customs warehousing, active processing, etc.) are exempt from VAT. Χωρίς ΦΠΑ - άρθρο 30 του Κώδικα ΦΠΑ
[33] `(mydata:15)` Article 44 It concerns the special regime for small businesses (below 10K invoices). Χωρίς ΦΠΑ - άρθρο 44 του Κώδικα ΦΠΑ | -| 40 | Margin scheme. Do not print/show VAT rate and amount on receipt/invoice. 4x can be used to specify more country specific details. | **RM (N5)** marker mandatory
[40] margin scheme / VAT not shown on the invoice | [41] (myda-ta:22) Article52 Special taxation regime for taxable resellers who deliver second-hand goods and objects of artistic, collector's or archaeological value. Χωρίς ΦΠΑ εμπεριεχόμενος - άρθρο 52 του Κώδικα ΦΠΑ | -| 50 | Reverse charge.
5x | **AL (N6)** marker mandatory
[50] reverse charge - disposal of scrap and other salvage materials
[51] reverse charge - sale of gold and silver pursuant to law 7/2000 as well as used jewelery to OPO
[52] reverse charge - subcontracting in the construction sector
[53] reverse charge - sale of buildings
[54] reverse charge - supply of mobile phones
[55] reverse charge - supply of electronic products
[56] reverse charge - performance in the construction sector and related sectors
[57] reverse charge - energy sector transactions
[58] reverse charge - other cases [51] (myda-ta:19) Article54 The delivery, intra-Community acquisition and import of investment gold, including investment gold for which there are certificates, by type or by type or which is the subject of a transaction between gold accounts, including, in particular, gold loans and swaps, with a right of ownership or claim to investment gold, as well as investment gold transactions with futures and forward contracts, which cause a change of ownership or claim to investment gold, Χωρίς ΦΠΑ - άρθρο 54 του Κώδικα ΦΠΑ | -| 60 | VAT paid in other EU country.
6x | **(N7) marker** mandatory
[60] paid in another EU country (provision of telecommunications, broadcasting and electronic services pursuant to art. 7-octies, paragraph 1 letter a, b, art. 74-sexies of Presidential Decree 633/72) | [61] (myda-ta:3) article 17 Sales of goods which DURING SALES are located outside Greece, sales on boats and or planes during an intra-eu sale Χωρίς ΦΠΑ - άρθρο 17 του Κώδικα ΦΠΑ
[62] `(mydata:4)` article 18 Services taxed outside Greece including restaurant and catering services provided abroad INCLUDING SERVICES provided digitally when the receiver is living abroad. Χωρίς ΦΠΑ - άρθρο 18 του Κώδικα ΦΠΑ | -| 70 | VAT distribution | *VI (VI) is a fiscal VAT (IVA) regime that certain retailers can adopt. It allows the global registration of the daily takings amount without distinguishing the individual VAT rates. Applies only to goods. | | -| 80 | Excluded
8x | *EE (N1) marker mandatory
[80] excluded pursuant to art. 15 of Presidential Decree 633/72 | [81] `(mydata:1)` Article 2&3 Includes transactions outside the scope of VAT (e.g., compensations for material damages, income from participations, subsidies, grants, etc., as well as the special regime of Mount Athos.
Χωρίς ΦΠΑ - άρθρο 2 και 3 του Κώδικα ΦΠΑ
[82] `(mydata:2)` Article 5 Case of transfer of assets of a business as a) a whole, b) a branch, or c) a part of it through onerous or gratuitous cause or in the form of contribution to an existing or newly established legal entity.
Χωρίς ΦΠΑ - άρθρο 5 του Κώδικα ΦΠΑ
[83] `(mydata:10)` Article 31 Rare case of tax warehouses sales
Χωρίς ΦΠΑ - άρθρο 31 του Κώδικα ΦΠΑ
[84] `(mydata:11)` Article 32 It includes exemptions applicable to: certain categories of ships and watercraft and aircraft, for diplomatic and consular authorities, recognized international organizations, the European Community, the European Central Bank, etc., NATO and its organizations, to meet the needs of refugees and vulnerable groups, public donors, etc. for certain transports for
[85] `(mydata:12)` Article 32.Open seas ships
[86] `(mydata:13)` Article 32.1.Open seas ships
[87] Χωρίς ΦΠΑ - ΠΟΛ.1029/1995
[88] `(mydata 26)` special case where you don’t pay vat as long as the goods or services are intented for another EU state or 3rd party country
Χωρίς ΦΠΑ - άρθρο 32 του Κώδικα ΦΠΑ | +| NN | Description | IT | GR | ES
(TicketBAI) | ES
(VERI*FACTU) | +|----|-------------|----|----|----|----| +| 00 | Usual VAT applies. | | | | | +| 10 | Not Taxable.
1x can be used to speci-fy more country-specific details, e.g, IGL. | **NI (N3)** marker mandatory
[10] Not taxable – exports
[11] Non-taxable – intra-community supplies
[12] Non-taxable – transfers to San Marino
[13] Non-taxable – transactions assimilated to export supplies
[14] Non-taxable – following declarations of intent
[15] Non-taxable – other operations which do not contribute to the formation of the ceiling | Marker to print [fiskaltrust]`{myData}`
[11] `(mydata:14)` Article 33. non-taxable - intra-community sup-plies Χωρίς ΦΠΑ - άρθρο 33 του Κώδικα ΦΠΑ
[12] `(mydata:8)` Article 29-Export of goods outside of EU Χωρίς ΦΠΑ - άρθρο 29 του Κώδικα ΦΠΑ
[13] `(mydata:28)` TAXFREE retail to non eu citi-zens Χωρίς ΦΠΑ – άρθρο 29 περ. β’ παρ.1 του Κώδικα ΦΠΑ
[14] (myda-ta:16) Article 45 Includes the special regime of payment of tax from the receiver of goods and ser-vices NOT THE ISSUER Χωρίς ΦΠΑ - άρθρο 45 του Κώδικα ΦΠΑ
[15] `(mydata:6)` Article 24 Bottle package recycling, sales of tickets, sales of newspa-pers and maga-zines   Χωρίς ΦΠΑ - άρθρο 24 του Κώδικα ΦΠΑ
[16] `(mydata:7)` article 27 Services in Greece for med-ical services, ser-vices provided from doctors, den-tists, insurance services, bank ser-vices, sale of 1st residence Χωρίς ΦΠΑ - άρθρο 27 του Κώδικα ΦΠΑ | [10] Exports - E2: Exempt under Article 21 of the VAT Regulations; Exenta por el artículo 21 de la Norma del IVA
[11] Intracommunity delivery of goods - E5: Exempt under Article 25 of the VAT Regulations; Exenta por el artículo 25 de la Norma del IVA
[13] Transactions treated as exports - E3: Exempt under Article 22 of the VAT Regulations; Exenta por el artículo 22 de la Norma del IVA
[14] Exemptions from customs and tax regulations - E4: Exempt under Articles 23 and 24 of the VAT Regulations; Exenta por el artículo 23 y 24 de la Norma del IVA | [10] Exports - E2: Exempt under Article 21 of the VAT Regulations; Exenta por el artículo 21 de la Norma del IVA
[11] Intracommunity delivery of goods - E5: Exempt under Article 25 of the VAT Regulations; Exenta por el artículo 25 de la Norma del IVA
[13] Transactions treated as exports - E3: Exempt under Article 22 of the VAT Regulations; Exenta por el artículo 22 de la Norma del IVA
[14] Exemptions from customs and tax regulations - E4: Exempt under Articles 23 and 24 of the VAT Regulations; Exenta por el artículo 23 y 24 de la Norma del IVA | +| 20 | Not Subject.
2x can be used to specify more country-specific details. | **NS (N2)** marker mandatory
[20] not subject to VAT pursuant to articles from 7 to 7-septies of Presidential Decree 633/72
[21] not subject, other cases | | [20] Not subject due to localisation - RL: Not subject to localisation rules; No sujeto por reglas de localización
[21] Not subject due to Art. 7 and others - OT: Not subject under Article 7 of the VAT Regulations. Other cases of non-taxability; No sujeto por el artículo 7 de la Norma del IVA. Otros supuestos de no sujeción | [20] Not subject due to localisation - N2: Transaction not subject to localisation rules; Operación No Sujeta por Reglas de localización
[21] Not subject due to Art. 7 and others - N1: Transaction not subject to Articles 7, 14, etc.; Operación No Sujeta artículo 7, 14, otros | +| 30 | Exempt.
3x | **ES (N4)** marker mandatory
[30] exempt | [31] `(mydata:20)` article 50 Comments Special regime for travel agencies, travel packages taxed in GR. ΦΠΑ εμπεριεχόμενος - άρθρο 50 του Κώδικα ΦΠΑ
[32] `(mydata:9)` article 30 It concerns the exemptions applied under special customs regimes. Goods placed in special customs regimes (e.g., customs warehousing, active processing, etc.) are exempt from VAT. Χωρίς ΦΠΑ - άρθρο 30 του Κώδικα ΦΠΑ
[33] `(mydata:15)` Article 44 It concerns the special regime for small businesses (below 10K invoices). Χωρίς ΦΠΑ - άρθρο 44 του Κώδικα ΦΠΑ | [30] Exempted domestic transactions - E1: Exempt under Article 20 of the VAT Regulations; Exenta por el artículo 20 de la Norma del IVA
[31] Other exemptions - E6: Exempt for another reason; Exenta por otra causa | [30] Exempted domestic transactions - E1: Exempt under Article 20 of the VAT Regulations; Exenta por el artículo 20 de la Norma del IVA
[31] Other exemptions - E6: Exempt for another reason; Exenta por otra causa | +| 40 | Margin scheme. Do not print/show VAT rate and amount on receipt/invoice. 4x can be used to specify more country specific details. | **RM (N5)** marker mandatory
[40] margin scheme / VAT not shown on the invoice | [41] (myda-ta:22) Article52 Special taxation regime for taxable resellers who deliver second-hand goods and objects of artistic, collector's or archaeological value. Χωρίς ΦΠΑ εμπεριεχόμενος - άρθρο 52 του Κώδικα ΦΠΑ | | | +| 50 | Reverse charge.
5x | **AL (N6)** marker mandatory
[50] reverse charge - disposal of scrap and other salvage materials
[51] reverse charge - sale of gold and silver pursuant to law 7/2000 as well as used jewelery to OPO
[52] reverse charge - subcontracting in the construction sector
[53] reverse charge - sale of buildings
[54] reverse charge - supply of mobile phones
[55] reverse charge - supply of electronic products
[56] reverse charge - performance in the construction sector and related sectors
[57] reverse charge - energy sector transactions
[58] reverse charge - other cases | [51] (myda-ta:19) Article54 The delivery, intra-Community acquisition and import of investment gold, including investment gold for which there are certificates, by type or by type or which is the subject of a transaction between gold accounts, including, in particular, gold loans and swaps, with a right of ownership or claim to investment gold, as well as investment gold transactions with futures and forward contracts, which cause a change of ownership or claim to investment gold, Χωρίς ΦΠΑ - άρθρο 54 του Κώδικα ΦΠΑ | [50] Reverse charge transactions - S2: With reverse charge; Con inversión del sujeto pasivo | [50] Reverse charge transactions - S2: Transaction Subject to Tax and Not Exempt – With Tax Reversal; Operación Sujeta y No exenta - Con Inversión del sujeto pasivo | +| 60 | VAT paid in other EU country.
6x | **(N7) marker** mandatory
[60] paid in another EU country (provision of telecommunications, broadcasting and electronic services pursuant to art. 7-octies, paragraph 1 letter a, b, art. 74-sexies of Presidential Decree 633/72) | [61] (myda-ta:3) article 17 Sales of goods which DURING SALES are located outside Greece, sales on boats and or planes during an intra-eu sale Χωρίς ΦΠΑ - άρθρο 17 του Κώδικα ΦΠΑ
[62] `(mydata:4)` article 18 Services taxed outside Greece including restaurant and catering services provided abroad INCLUDING SERVICES provided digitally when the receiver is living abroad. Χωρίς ΦΠΑ - άρθρο 18 του Κώδικα ΦΠΑ | [60] Foreign tax applies - IE: Not subject to TAI due to location rules, but foreign tax, IPS/IGIC or VAT from another EU Member State is taken into account; No sujeto en el TAI por reglas de localización, pero repercute impuesto extranjero, IPS/IGIC o IVA de otro estado miembro UE | | +| 70 | VAT distribution | *VI (VI) is a fiscal VAT (IVA) regime that certain retailers can adopt. It allows the global registration of the daily takings amount without distinguishing the individual VAT rates. Applies only to goods. | | | | +| 80 | Excluded
8x | *EE (N1) marker mandatory
[80] excluded pursuant to art. 15 of Presidential Decree 633/72 | [81] `(mydata:1)` Article 2&3 Includes transactions outside the scope of VAT (e.g., compensations for material damages, income from participations, subsidies, grants, etc., as well as the special regime of Mount Athos.
Χωρίς ΦΠΑ - άρθρο 2 και 3 του Κώδικα ΦΠΑ
[82] `(mydata:2)` Article 5 Case of transfer of assets of a business as a) a whole, b) a branch, or c) a part of it through onerous or gratuitous cause or in the form of contribution to an existing or newly established legal entity.
Χωρίς ΦΠΑ - άρθρο 5 του Κώδικα ΦΠΑ
[83] `(mydata:10)` Article 31 Rare case of tax warehouses sales
Χωρίς ΦΠΑ - άρθρο 31 του Κώδικα ΦΠΑ
[84] `(mydata:11)` Article 32 It includes exemptions applicable to: certain categories of ships and watercraft and aircraft, for diplomatic and consular authorities, recognized international organizations, the European Community, the European Central Bank, etc., NATO and its organizations, to meet the needs of refugees and vulnerable groups, public donors, etc. for certain transports for
[85] `(mydata:12)` Article 32.Open seas ships
[86] `(mydata:13)` Article 32.1.Open seas ships
[87] Χωρίς ΦΠΑ - ΠΟΛ.1029/1995
[88] `(mydata 26)` special case where you don’t pay vat as long as the goods or services are intented for another EU state or 3rd party country
Χωρίς ΦΠΑ - άρθρο 32 του Κώδικα ΦΠΑ | [80] Excluded - VT: sales made on behalf of third parties (amount not subject to VAT or income tax) ; No sujeto, ventas realizadas por cuenta de terceros (importe no computable a efectos de IVA ni de IRPF) | | | nn (nature of non-VAT/
super specific tax V==8 && S==F) | Description | IT | GR | |--------------------------------------------------------|---------------------------|----|----|