MVA-satser i Peppol BIS 3.0

Publisert 29.10.2020, 08:34

B

MVA-satser i Peppol BIS 3.0

  • MVA-kode S benyttes for hhv. høy, middels og lav sats.
  • MVA-kode E brukes på varelinjer som er fritatt moms.

Det kan kun finnes 1 MVA-total pr MVA sats. 

  • AE: Vat Reverse Charge
    • Code specifying that the standard VAT rate is levied from the invoicee
  • E: Exempt from Tax
    • Code specifying that taxes are not applicable
  •  S: Standard rate
    • Code specifying the standard rate
  • Z: Zero rated goods
    • Code specifying that the goods are at zero rate
  • G: Free export item, VAT not charged
    • Code specifying that the item is free export and taxes are not charged
  • O: Services outside scope of tax
    • Code specifying that taxes are not applicable to the services
  • K: VAT exempt for EEA intra-community supply of goods and services
    • A tax category code indicating the item is VAT exempt due to an intra-community supply in the European Economic Area

Teknisk:

cac:TaxSubtotal>