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Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods

Modified by

Commission Implementing Regulation (EU) 2020/1318of 22 September 2020amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic, 32020R1318, September 23, 2020
Commission Implementing Regulation (EU) 2021/965of 9 June 2021amending Implementing Regulation (EU) 2020/194 as regards the exchange of records held by taxable persons or their intermediaries and the designation of competent authorities responsible for coordinating administrative enquiries, 32021R0965, June 17, 2021

Commission Implementing Regulation (EU) 2020/194of 12 February 2020laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods

Article 1DefinitionsFor the purposes of this Regulation, the following definitions apply:(1)"non-Union scheme" means the special scheme for services supplied by taxable persons not established within the Community provided for in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;(2)"Union scheme" means the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies in accordance with paragraph 2 of Article 14a of Directive 2006/112/EC and for services supplied by taxable persons established within the Community but not in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;(3)"import scheme" means the special scheme for distance sales of goods imported from third territories or third countries provided for in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC;(4)"special schemes" means the non-Union scheme, the Union scheme and the import scheme.

Article 2Functionalities of the electronic interfaceThe electronic interface in the Member State of identification by which a taxable person or an intermediary acting on his behalf registers for the use of one of the special schemes, and by which that person or his intermediary submits value added tax (VAT) returns under that scheme to the Member State of identification, shall have the following functionalities:(a)it must offer the facility to save the information, and any change in the information, to be provided pursuant to Article 361 or 369p of Directive 2006/112/EC, and the information to be included in the VAT return pursuant to Article 365, 369g or 369t of Directive 2006/112/EC, before that information or change is submitted;(b)it must allow for the taxable person or the intermediary acting on his behalf to submit the relevant information relating to the VAT returns via an electronic file transfer in accordance with conditions laid down by the Member State of identification.

Article 3Transmission of identification information1.The Member State of identification shall transmit the following information to the other Member States via the CCN/CSI network, including any changes to such information:(a)information to identify the taxable person using the non-Union scheme;(b)information to identify the taxable person using the Union scheme;(c)information to identify the taxable person using the import scheme;(d)information to identify an intermediary;(e)the identification number allocated to the taxable person or to an intermediary.2.The common electronic message set out in Annex I shall be used to transmit the information referred to in paragraph 1 using the following column in each case:(a)column B for the non-Union scheme;(b)column C for the Union scheme;(c)column D for the import scheme for identification of the taxable person in accordance with Article 369p(1) or (3) of Directive 2006/112/EC;(d)column E for the import scheme for identification of the intermediary in accordance with Article 369p(2) of Directive 2006/112/EC.3.The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the taxable person:(a)is excluded from, or deleted from the identification register of, one of the special schemes in accordance with Article 363, 369e or 369r(1) or (3) of Directive 2006/112/EC;(b)voluntarily ceases to use one of the special schemes;(c)changes the Member State of identification within the Union scheme or the import scheme.4.The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the intermediary:(a)is deleted from the identification register in accordance with Article 369r(2) of Directive 2006/112/EC;(b)voluntarily ceases to act as intermediary;(c)changes the Member State of identification.5.The individual VAT identification numbers allocated to or, as applicable, in respect of taxable persons pursuant to Article 369q(1) and (3) of Directive 2006/112/EC shall be automatically exchanged between the Member State of identification and the other Member States via a central register or another trusted data sharing tool in a manner that ensures at all times that Member States have a correct up-to-date view of the validity of all such VAT identification numbers that have been allocated by all Member States.

Article 4Submission of VAT return by the taxable person or the intermediary1.The taxable person or, where applicable in the case of the import scheme, the intermediary acting on his behalf shall submit the VAT returns with the details required pursuant to Article 365, 369g or 369t of Directive 2006/112/EC to the Member State of identification using the common electronic message set out in Annex III to this Regulation. Column B of that common electronic message shall be used for the non-Union scheme, column C for the Union scheme and column D for the import scheme.2.Where, with respect to a special scheme, a taxable person makes no supplies of goods or services under that special scheme in any Member State during a tax period and has no amendments to make to previous VAT returns, a nil VAT return shall be completed. For that purpose, only the following boxes of the common electronic message set out in Annex III shall be completed:(a)boxes 1, 2, 11 and 24 for the non-Union scheme;(b)boxes 1, 2, 21 and 24 for the Union scheme;(c)boxes 1, 1a, 2, 11 and 24 for the import scheme.3.The taxable person or, where applicable in the case of the import scheme, the intermediary acting on his behalf shall only be required to insert the supplies relating to a Member State of consumption if supplies of goods or services under the special schemes have been made in that Member State within the tax period.In addition, in the case of the Union scheme, the taxable person shall only be required to insert the supplies referred to in Article 369g(2)(a) and (b) of Directive 2006/112/EC relating to a Member State where goods are dispatched or transported from if goods covered by the Union scheme have been dispatched or transported from that Member State within the tax period. Similarly, the taxable person shall only be required to insert the supplies from a Member State of establishment if supplies of services under the Union scheme have been made from that Member State within the tax period.

Article 5Transmission of information contained in VAT returnThe information contained in the VAT return referred to in Article 4(1) shall be sent by the Member State of identification via the CCN/CSI network, using the common electronic message set out in Annex III:(a)to each Member State of consumption mentioned in the VAT return;(b)in addition, in the case of the Union scheme, to each of the following Member States mentioned in the VAT return:(i)each Member State from which goods are dispatched or transported;(ii)each Member State of establishment from which services have been supplied.For the purpose of the first paragraph, the Member State of identification shall transmit to each relevant Member State the general information contained in part 1 of the common electronic message set out in Annex III, together with the information in parts 2, 3 and 4 of that common electronic message relating to that particular Member State.

Article 6Unique reference numberThe information transmitted pursuant to Article 5 shall contain a reference number allocated by the Member State of identification which is unique to the specific VAT return.

Article 6aExchange of records held by taxable persons or their intermediaries1.The Member State of consumption shall request records held by a taxable person or intermediary pursuant to Articles 369, 369k and 369x of Directive 2006/112/EC from the Member State of identification using the standard form referred to in Article 1 of Commission Implementing Decision C(2019) 2866Commission Implementing Decision C(2019) 2866 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 with regard to the standard forms, the automated enquiry of certain information and the service level agreement.. The Member State of consumption shall transmit the standard form by electronic means via the CCN/CSI network.The Member State of consumption shall include the following information in the standard form:(a)a statement indicating that the request is made under Article 47i(1) of Regulation (EU) No 904/2010;(b)the name of the taxable person and the name of the intermediary if one is appointed;(c)the VAT identification number allocated by the Member State of identification to the taxable person or to the intermediary in respect of the taxable person represented by the intermediary;(d)the tax periods covered by the request;(e)the type of records requested.2.The Member State of identification shall transmit the records collected from the taxable person or the latter’s intermediary to the Member State of consumption by use of the form referred to in Article 1 of Implementing Decision C(2019) 2866. The standard form shall be transmitted electronically via the CCN/CSI network.3.The electronic message to be sent by the Member State of identification to the competent authorities of the other Member States pursuant to Article 47j(1) and (2) of Regulation (EU) No 904/2010 shall include the following information:(a)a statement indicating that the electronic message is sent under Article 47j(1) or (2) of Regulation (EU) No 904/2010;(b)the name of the taxable person and the name of the intermediary if one is appointed;(c)the VAT identification number allocated by the Member State of identification to the taxable person or to the intermediary in respect of the taxable person represented by the intermediary;(d)the tax periods covered by the intended administrative enquiry;(e)the scope of the intended administrative enquiry;(f)the date by which the competent authorities of the other Member States are to provide an answer to the electronic message.The Member State of identification shall send the electronic message to the other Member States by use of the CCN/CSI network.4.The Member State of consumption shall consult the Member State of identification pursuant to Article 47j(2) of Regulation (EU) No 904/2010 by means of the standard form referred to in Article 1 of Implementing Decision C(2019) 2866 and electronically via the CCN/CSI network. The Member State of consumption shall include the following information in that standard form:(a)the name of the taxable person and name of the intermediary if one is appointed;(b)the VAT identification number allocated by the Member State of identification to the taxable person or to the intermediary in respect of the taxable person represented by the intermediary;(c)the tax periods covered by the intended administrative enquiry;(d)the scope of the intended administrative enquiry.If the Member State of identification agrees to launch an administrative enquiry, that Member State shall inform the other Member States by way of the message referred to in paragraph 3.

Article 6bStandard form for submitting records held by the taxable person or his/her intermediary to the Member State of identificationThe standard form referred to in Article 47i(3) of Regulation (EU) No 904/2010 shall follow the structure set out in Annex IV to this Regulation.

Article 6cDesignation of a competent authority responsible for coordinating administrative enquiriesThe contact details of the competent authority responsible for coordinating in each Member State administrative enquiries in relation to taxable persons making use of one of the special schemes shall include the name, department, address, phone number and email address to be used to contact that competent authority.This information shall be made available to the other Member States and the Commission by use of the CCN/CSI network.

Article 7RepealImplementing Regulation (EU) No 815/2012 is repealed with effect from 1 July 2021.However, as regards the submission of and corrections to VAT returns in respect of supplies of services covered by either of the special schemes referred to in Implementing Regulation (EU) No 815/2012 that were carried out before 1 July 2021, that Implementing Regulation shall continue to apply until 10 August 2024.

Article 8Entry into forceThis Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.It shall apply from 1 July 2021.

This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX IIdentification details

To follow format: EUxxxyyyyyz where: xxx is the 3-digit ISO numeric code of the Member State of identification (MSI); yyyyy is the 5-digit number assigned by MSI; and z is a check digit.To follow format: IMxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.To follow format: INxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.Mandatory if no VAT identification number is given in Box 2a.Postcode to be indicated if there is one.Where the taxable person is not represented by an intermediary.Where the taxable person is represented by an intermediary.The BIC number is optional.Where there is more than one fixed establishment or more than one Member State where goods are dispatched or transported from, use box 13.1, 13.2, etc.Where there is more than one fixed establishment and/or place where goods are dispatched or transported from, use box 14.1, 14.2, etc.Where there is more than one VAT identification number allocated by Member State(s) as a non-established taxable person, use box 15.1, 15.2 etc.This can be in certain limited cases prior to the date of registration for the scheme.The date of commencement of using the scheme is identical to the date in column D, box 19 and, in case of pre-registration in accordance with the third paragraph of Article 2 of Council Implementing Regulation (EU) 2019/2026, cannot be prior to 1 July 2021.This is a simple yes/no tick box.

Column A	Column B	Column C	Column D	Column E
Box number	The non-Union scheme	The Union scheme	The import scheme(Identification of the taxable person)	The import scheme(Identification of the intermediary)
1	Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC	Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code	Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC	Individual identification number allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC
1a			If the taxable person is represented by an intermediary, the individual identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC
2	National tax number		National tax number
2a			VAT identification number, if any	VAT identification number
3	Company name	Company name	Company name	Company name
4	Trading name(s) of the company if different from the company name	Trading name(s) of the company if different from the company name	Trading name(s) of the company if different from the company name	Trading name(s) of the company if different from the company name
5	Full postal address of the company	Full postal address of the company	Full postal address of the company	Full postal address of the company
6	Country in which the taxable person has his place of business	Country in which the taxable person has his place of business if not in the Union	Country in which the taxable person has his place of business	The Member State in which the intermediary has his place of business or, in the absence of a place of business in the Union, the Member State in which the intermediary has a fixed establishment where he indicates that he will make use of the import scheme on behalf of the taxable person(s) he represents
7	Email address of the taxable person	Email address of the taxable person	Email address of the taxable person	Email address of the intermediary
8	Website(s) of the taxable person	Website(s) of the taxable person where available	Website(s) of the taxable person
9	Contact name	Contact name	Contact name	Contact name
10	Telephone number	Telephone number	Telephone number	Telephone number
11	IBAN or OBAN number	IBAN number	IBAN number	IBAN number
12	BIC number	BIC number	BIC number	BIC number
13.1		Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification and by the Member State(s) where goods are dispatched or transported from other than the Member State of identificationIndicator of whether the taxable person has a fixed establishment in this Member State	Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification	Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the intermediary has a fixed establishment(s) other than the Member State of identification
14.1		Full postal address and trading name of fixed establishments and places where goods are dispatched or transported from in Member States other than the Member State of identification	Full postal address and trading name of fixed establishments in Member States other than the Member State of identification	Full postal address and trading name of fixed establishments in Member States other than the Member State of identification
15.1		VAT identification number(s) allocated by Member State(s) as a non-established taxable person
16.1	Electronic declaration that the taxable person is not established within the Union	Electronic declaration that the taxable person is not established within the Union
16.2.		Indicator of whether the taxable person is an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC
17	Date of commencement of using the scheme	Date of commencement of using the scheme	Date of commencement of using the scheme
18	Date of request by the taxable person to be registered under the scheme	Date of request by the taxable person to be registered under the scheme	Date of request by the taxable person or the intermediary acting on his behalf to be registered under the scheme	Date of request to be registered as an intermediary
19	Date of registration decision by the Member State of identification	Date of registration decision by the Member State of identification	Date of registration decision by the Member State of identification	Date of registration decision by the Member State of identification
20		Indicator of whether the taxable person is a VAT group
21	Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes	Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes	Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes	Intermediary number(s) allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC if the intermediary has previously acted as such

ANNEX IIDetails relating to the status of a taxable person or an intermediary in the register of a Member State of identification

	Individual VAT identification number of a taxable person allocated by the Member State of identification, including country code	Individual identification number of an intermediary allocated by the Member State of identification, including country code
Date from which the change is effective	Reason for changing the status of the taxable person in the register by using the following codes:(1)The taxable person or, where relevant, the intermediary acting on his behalf has notified the Member State of identification that the taxable person no longer carries out supplies of services and/or goods covered by the special scheme;(2)It is assumed by the Member State of identification that the taxable activities of the taxable person covered by the special scheme have ceased;(3)The taxable person no longer meets the conditions necessary for the use of the special scheme;(4)The taxable person persistently fails to comply with the rules of the special scheme;(5)The taxable person or the intermediary acting on his behalf has requested to voluntarily leave the scheme;(6)The taxable person has requested to be identified in a new Member State of identification.	Reason for changing the status of the intermediary in the register by using the following codes:(2)The intermediary has not acted as an intermediary on behalf of any taxable person making use of the import scheme for a period of two consecutive calendar quarters;(3)The intermediary no longer meets the conditions necessary for acting as such;(4)The intermediary persistently fails to comply with the rules of the import scheme;(5)The intermediary has requested to voluntarily cease to act as intermediary(6)The intermediary has requested to be identified in a new Member State of identification.

ANNEX IIIVAT returns

Unique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period – i.e. CZ/xxxxxxxxx/Q1.yyyy (or /M01.yyyy for the import scheme) + add timestamp. The number shall be attributed by the Member State of identification before transmission of the return to the other Member States concerned.Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy – Q4.yyyy. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc.Relates to calendar months: M01.yyyy – M02.yyyy – M03.yyyy – etc. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc.To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.To be completed only in cases where the taxable person/the intermediary submits more than one VAT return for the same month. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.Where there is more than one Member State of consumption.Including supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the Member State of identification.Where more than one standard rate is applied during the return period, use boxes 5.1.2, 7.1.2, 8.1.2, 13.1.2, 16.1.2, 17.1.2, etc. Where more than one reduced VAT rate is applied, use boxes 6.1.2, 9.1.2, 10.1.2, 14.1.2, 18.1.2, 19.1.2, etc.Where there is more than one fixed establishment, use box 12.2 to 20.2, etc.Where there is more than one Member State other than the Member State of identification from which goods are dispatched or transported, use box 12.2 to 20.2, etc.Including supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the same Member State.This amount can be negative.Negative amounts in boxes 25.1, 25.2, etc. cannot be taken into account.

Part 1: General information
Column A	Column B	Column C	Column D
Box number	The non-Union scheme	The Union scheme	The import scheme
Unique reference number
1	Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC	Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including country code	Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC
1a			If the taxable person is represented by an intermediary, the identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC
2	Tax period	Tax period	Tax period
2a	Start date and end date of period	Start date and end date of period	Start date and end date of period
3	Currency	Currency	Currency
Part 2: For each Member State of consumption in which VAT is due
		2(a) Services suppliedfrom the Member State of identification and fixed establishment(s) outside the Union2(b) Supplies of goods dispatched or transported from the Member State of identification
4.1	Country code of the Member State of consumption	Country code of the Member State of consumption	Country code of the Member State of consumption
5.1	Standard VAT rate in the Member State of consumption	Standard VAT rate in the Member State of consumption	Standard VAT rate in the Member State of consumption
6.1	Reduced VAT rate in the Member State of consumption	Reduced VAT rate in the Member State of consumption	Reduced VAT rate in the Member State of consumption
7.1	Taxable amount at standard rate	Taxable amount at standard rate	Taxable amount at standard rate
8.1	VAT amount at standard rate	VAT amount at standard rate	VAT amount at standard rate
9.1	Taxable amount at reduced rate	Taxable amount at reduced rate	Taxable amount at reduced rate
10.1	VAT amount at reduced rate	VAT amount at reduced rate	VAT amount at reduced rate
11.1	Total VAT amount payable	Total VAT amount payable for supplies of services declared in part 2a and supplies of goods declared in part 2b	Total VAT amount payable
		2(c) Services supplied from fixed establishments in Member States other than the Member State of identification
		2(d) Supplies of goods dispatched or transported from a Member State other than the Member State of identification
12.1		Country code of the Member State of consumption
13.1		Standard VAT rate in the Member State of consumption
14.1		Reduced VAT rate in the Member State of consumption
15.1		Individual VAT identification number or, if not available, tax reference number, including country code:of the fixed establishment from which supplies of services are made; orof the establishment from which goods are dispatched or transported.Where the supplies of goods are made in accordance with Article 14a(2) of Directive 2006/112/EC and the taxable person does not have a VAT identification or tax reference number in the Member State from which goods are dispatched or transported, the country code of that Member State must still be provided.
16.1		Taxable amount at standard rate
17.1		VAT amount at standard rate
18.1		Taxable amount at reduced rate
19.1		VAT amount at reduced rate
20.1		Total VAT amount payable for supplies of services declared in part 2c and supplies of goods declared in part 2d
		2(e) Grand total for supplies from the Member State of identification, supplies of goods from another Member State and services from all fixed establishments not in the Member State of identification
21.1		Total VAT amount payable (Box 11.1 + Box 11.2 ... + Box 20.1 + Box 20.2 ...)
Part 3: For each Member State of consumption for which a VAT correction is made
22.1.	Tax period	Tax period	Tax period
23.1	Country code of the Member State of consumption	Country code of the Member State of consumption	Country code of the Member State of consumption
24.1	Total VAT amount resulting from corrections of supplies	Total VAT amount resulting from corrections of supplies	Total VAT amount resulting from corrections of supplies
Part 4: Balance of VAT due for each Member State of consumption
25.1.	Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …)	Total VAT amount due including corrections of previous returns per Member State (Box 21.1 + Box 21.2 … + Box 24.1 + Box 24.2. …)	Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …)
Part 5: Total amount of VAT due for all Member States of consumption
26	Total VAT amount due for all Member States (Box 25.1+ 25.2. …)	Total VAT amount due for all Member States (Box 25.1+ 25.2. …)	Total VAT amount due for all Member States (Box 25.1+ 25.2. …)

ANNEX IVXML structure for the standard form that may be used by the taxpayer or his intermediary to submit records requested pursuant to Article 47i of Regulation (EU) No 904/2010This Annex sets out an XML structure for the standard form that taxpayers or their intermediaries may use to submit records requested pursuant to Article 47i of Regulation (EU) No 904/2010.This structure includes, for each field:(a)a field index, in order to indicate the hierarchy of each object/field;(b)an indicator "*" to identify if the field is mandatory or not. "**" means that a choice must be made between fields;(c)a field name;(d)technical notes, to explain exactly what should be filled in and how;(e)a format and a dimension to be validated on an XML Schema Definition (XSD) file;(f)when relevant, references to Article 63c of Council Implementing Regulation (EU) No 282/2011*.The proposed structure contains the following tables:(1)Header(2)MasterFiles(2.1)Customer(3)SourceDocuments(3.1)Transactions(3.2)MovementOfGoods1 –* HeaderThe table Header contains the general information relating to the taxpayer to whom the records refer.

FieldIndex	Re-qui-red	Field Name	Technical notes	Format and dimension to be validated on XSD file
1.1	*	SAF-OSSFileVersion	Identification of the SAF-OSS version being used.	String
1.2	*	SAF-OSSFileDateCreated	Date of production of SAF-OSS in the format YYYY-MM-DD.	Date
1.3	*	SAF-OSSFileCountry	Two-letter country code according to ISO 3166-1 alpha 2 standard. Example, CA for Canada.This field must be filled in with the taxable person’s country of origin code.	String-2
1.4	*	OSSVATRegistrationNumber	To be filled in with the VAT Registration Number assigned by the Member State of identification (MSI).	String-12
1.5	*	CompanyName	Official designation of the company’s or taxpayer’s name.	N/A
1.5.1	**	NameFree	The name in free format.	String
1.5.2	**	NameStruct		N/A
1.5.2.1		PrecedingTitle	Preceding title, for example "Her Excellency".	String
1.5.2.2		Title	The list of titles, for example "Mr.", "Ms.", "Doctor".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.5.2.3	*	FirstName	The first name.	String
1.5.2.4		MiddleName	The list of middle names.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.5.2.5		NamePrefix	The name prefix for example "von".	String
1.5.2.6	*	LastName	The last name/family name.	String
1.5.2.7		GenerationIdentifier	The list of generation identifiers, for example "Junior", "Senior".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.5.2.8		Suffix	The list of suffixes, for example, "PhD", "UOM".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.5.2.9		GeneralSuffix	A general suffix (for example, "Retired").	String
1.5.2.10		MaidenName	A prior surname, for example before marriage.	String
1.5.3		NameFree		String
1.6		BusinessName	Commercial designation of the taxable person.	String
1.7	*	StartDate	The StartDate element contains the date of the first day of the reporting period for this XML file in the format YYYY-MM-DD.	Date
1.8	*	EndDate	The EndDate element contains the date of the last day of the reporting period for this XML file in the format YYYY-MM-DD.	Date
1.9	*	CurrencyCode	Identifies the standard currency to be used in the monetary type fields, which is "EUR".	String-3
1.10		DataLocation	To be filled in with the identification of the service provider on which the data is kept and/or the identification of the third party that issues documents on behalf of the taxable person.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A
1.10.1		ProviderTaxID	To be filled in with the tax identification number/tax registration number of the service provider and/or the third party that issue(s) documents on behalf of the taxable person.	String
1.10.2		ProviderName	To be filled in with the name of the service provider and/or the third party that issue(s) documents on behalf of the taxable person.	String
1.10.3		Country	The field must be filled in according to norm ISO 3166-1-alpha-2.To be filled in with the country code where data is kept and/or the third party’s country of origin code.	String-2
1.11		HeaderComment	Additional comments.	String
1.12		Telephone	Country’s calling code must be populated in this field.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String-20
1.13		Email	If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.14		Website		String

2 –* MasterFiles2.1CustomerThe table Customer contains a list of customers.

FieldIndex	Re-qui-red	Field Name	Technical notes	Format and Dimension to be validated on XSD file	Article 63c
2.1.1	*	CustomerID	The list of clients shall not include more than one registration with the same CustomerID.	String
2.1.2		CustomerTaxID	To be filled in with the tax identification number/tax registration number, if known.	String
2.1.3		TaxCountryID	To be filled in with the two-letter country code according to ISO 3166-1 alpha 2 standard of the country that provided the tax identification number/tax registration number.	String-2
2.1.4		CustomerName	To be filled in if requested and an invoice has been issued.	N/A	1(j)2(i)
2.1.4.1	*	NameType	Must be filled in with:"indiv" – Individual"alias" – Otherwise called"nick" – Nickname"aka" – Also known as"dba" – Doing business as"legal" – Legal name"atbirth" – At birth"unknown" – If unknown, fill in "unknown"	String
2.1.4.2	**	NameFree	The name in free format.	String
2.1.4.3	**	NameStruct		N/A
2.1.4.3.1		PrecedingTitle	Preceding title, for example "Her Excellency".	String
2.1.4.3.2		Title	The list of titles, for example "Mr.", "Ms.", "Doctor".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
2.1.4.3.3	*	FirstName	The first name.	String
2.1.4.3.4		MiddleName	The list of middle names.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
2.1.4.3.5		NamePrefix	The name prefix for example "von".	String
2.1.4.3.6	*	LastName	The last name/family name.	String
2.1.4.3.7		GenerationIdentifier	The list of generation identifiers, for example "Junior", "Senior".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
2.1.4.3.8		Suffix	The list of suffixes, for example, "PhD", UOM.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
2.1.4.3.9		GeneralSuffix	A general suffix (for example, "Retired").	String
2.1.4.3.10		MaidenName	A prior surname, for example before marriage.	String
2.1.4.4		NameFree		String
2.1.5		BillingAddress	If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A	1(j)2(i)
2.1.5.1	*	BillingAddressID	Unique key for each billing address.	Integer
2.1.5.2	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.If unknown, fill "Unknown"	String
2.1.5.3	**	AddressStruct		String
2.1.5.3.1		Street	The street name.	String
2.1.5.3.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
2.1.5.3.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
2.1.5.3.4		FloorIdentifier	The identifier of a floor within a building.	String
2.1.5.3.5		DistrictName	The name of the district of the address.	String
2.1.5.3.6		POB	The post office box.	String
2.1.5.3.7		PostCode	The postal code (this must be provided if available).	String
2.1.5.3.8	*	City	If unknown, fill "Unknown"	String
2.1.5.3.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
2.1.5.3.10		OtherLocalId	Some other component of the address.	String
2.1.5.4		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
2.1.5.5	*	Country	If country is known, the field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.If unknown, fill "ZZ"	String – 2
2.1.6		ShipToAddress	If there is a need to make more than one reference, this element can be generated as many times as necessary.To be filled in with the known different permanent places of delivery associated to the customer file. If a different place of delivery is mentioned in a transportation document or invoice which will not be in the customer file for future use, there is no need for it to be mentioned in this element.	N/A	1(a)1(k)2(a)2(j)
2.1.6.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
2.1.6.2	**	AddressStruct		String
2.1.6.2.1		Street	The street name.	String
2.1.6.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
2.1.6.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
2.1.6.2.4		FloorIdentifier	The identifier of a floor within a building.	String
2.1.6.2.5		DistrictName	The name of the district of the address.	String
2.1.6.2.6		POB	The post office box.	String
2.1.6.2.7		PostCode	The postal code (this must be provided if available).	String
2.1.6.2.8	*	City		String
2.1.6.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
2.1.6.2.10		OtherLocalId	Some other component of the address.	String
2.1.6.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
2.1.6.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two letter country code of the address.	String-2
2.1.7		Telephone	Country’s calling code must be populated in this field.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String-20
2.1.8		Email	If there is a need to make more than one reference, this element can be generated as many times as necessary.	String

3 –* SourceDocuments3.1 –TransactionsThe table Transactions contains a list of sales invoices/transactions. The cancelled documents/transactions should be shown, making it possible to verify the sequence of the documents’ numeration. Except for lines without fiscal relevance, namely technical descriptions, installation instructions and guarantee conditions, all document/transaction lines should be exported.

FieldIndex	Re-qui-red	Field Name	Technical notes	Format and Dimension to be validated on XSD file	Article 63c
3.1.1	*	NumberOfEntries	The field must contain the total number of transactions, including cancelled ones.	Integer
3.1.2	*	TotalDebit	The field must contain the control sum of the DebitAmount field, excluding any cancelled transactions.	Monetary
3.1.3	*	TotalCredit	The field must contain the control sum of the CreditAmount field, excluding any cancelled transactions.	Monetary
3.1.4		Transaction	Sales transactions/documents.	N/A
3.1.4.1	*	TransactionNo	Unique number of the transaction/document.	String	1(j)2(i)1(l)2(k)
3.1.4.2	*	DocumentStatus		N/A
3.1.4.2.1	*	TransactionStatus	The field must be filled in with:"N" – Normal;"C" – Cancelled document/transaction.	String-1
3.1.4.2.2	*	TransactionStatusDate	Date of the last recording of transaction status including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and Time
3.1.4.2.3		Reason	Reason of transaction status change.	String
3.1.4.3		Period	To be filled in with the quarter of the taxation period:Q1.yyyy, Q2.yyyy, Q3.yyyy, Q4.yyyy.In the import regime fill in the month of the taxation period:M1.yyyy to M12.yyyy.	String-8
3.1.4.4	*	TransactionDate	Sale transaction’s issue date in the format YYYY-MM-DD.	Date
3.1.4.5	*	TransactionType	The field must be filled in with:"TR" – Sale transaction;"RT" – Return/credit transaction;"IN" – Invoice;	String-2
3.1.4.5	*	TransactionType	"DN" – Debit note;"CN" – Credit note.	String-2	1(l)2(k)1(e)2(e)
3.1.4.6	*	SystemEntryDate	Date of the last time the record was saved before its issuance and must include hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mmDate of the transaction’s record to the second.	Date and time
3.1.4.7	*	BillingIndicators		N/A
3.1.4.7.1	*	PartyBillingIndicator	The field must be filled in with:0 – If it concerns transactions/invoices issued by the taxable person;1 – For transactions/invoices issued on behalf of the taxable person by a third party.	Integer
3.1.4.7.2	*	SourceBilling	Each unique key identifies a different invoicing programme where "0" identifies the transactions/invoices issued by the invoicing programme that generates the SAF-OSS. The remaining keys identify the transactions/invoices issued in other invoicing programmes which have been integrated into the invoicing programme that generates the SAF-OSS.	Integer
3.1.4.8	*	CustomerID	The unique key of the customers’ table [Customer] respecting the rule defined for CustomerID.	String
3.1.4.9		OSSScheme	To be filled in with:0 – non-Union scheme;1 – Union scheme;2 – import scheme;9 – Other sales [sales not made under the aforementioned schemes];	Integer
3.1.4.10		MSC	Information about the place of consumption.	N/A	1(a) 2(a)
3.1.4.10.1	*	Country	This field must be filled in according to norm ISO 3166-1-alpha-2.	String-2
3.1.4.10.2	*	CustomerLocation	To be filled in with all the evidence used in the decision-making process even if, in the end, only one has been used to determine the country of consumption.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A
3.1.4.10.2.1	*	EvidenceforCustomerLocation	Must be filled in with:A – Billing address of the customerB – IP address or geolocation;C – Bank details;D – Mobile country codes or SIM card used by customer;E – Location of the fixed landline used for service;F – Other means;G – Place of delivery;H – Other payment services;I – ID card/passport.	String-1	1(k)
3.1.4.10.2.2	*	LocationEvidence	To be filled in with the evidence that made it possible to determine the country of consumption according to the field "EvidenceforCustomerLocation", e.g., IP Address, phone number with country calling code, International Bank Account Number (IBAN) or other payment service reference used, etc.When the billing address is used as evidence, this field must be filled in with one of the BillingAddressID’s unique keys from the Customer table.If the place of consumption is determined by the place of delivery, this field must be filled in with the string "Place of delivery" and the ShipToAddress element 3.1.4.10.3 must be filled in with the address.	String
3.1.4.10.2.3	*	LocationEvidenceIndicator	The field must be filled in with:0 – If the evidence is discarded during the decision-making process;1 – If the evidence is used during the decision-making process.	Integer
3.1.4.10.3		ShipToAddress	Information about the delivery place where goods or services have been made available for the client or anyone the client has assigned.	N/A	1(k) 2(j)
3.1.4.10.3.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.10.3.2	**	AddressStruct		N/A
3.1.4.10.3.2.1		Street	The street name.	String
3.1.4.10.3.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.1.4.10.3.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.1.4.10.3.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.1.4.10.3.2.5		DistrictName	The name of the district of the address.	String
3.1.4.10.3.2.6		POB	The post office box.	String
3.1.4.10.3.2.7		PostCode	The postal code (this must be provided if available).	String
3.1.4.10.3.2.8	*	City		String
3.1.4.10.3.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.1.4.10.3.2.10		OtherLocalId	Some other component of the address.	String
3.1.4.10.3.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.10.3.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.	String-2
3.1.4.10.4		ShipFromAddress	Information about the place of the shipping of the articles sold to the customer.	N/A	1(k) 2(j)
3.1.4.10.4.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.10.4.2	**	AddressStruct		N/A
3.1.4.10.4.2.1		Street	The street name.	String
3.1.4.10.4.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.1.4.10.4.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.1.4.10.4.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.1.4.10.4.2.5		DistrictName	The name of the district of the address.	String
3.1.4.10.4.2.6		POB	The post office box.	String
3.1.4.10.4.2.7		PostCode	The postal code (this must be provided if available).	String
3.1.4.10.4.2.8	*	City		String
3.1.4.10.4.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.1.4.10.4.2.10		OtherLocalId	Some other component of the address.	String
3.1.4.10.4.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.10.4.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two letter country code of the address.	String-2
3.1.4.10.5		MovementEndTime	Date and time of the end of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.1.4.10.6		MovementStartTime	Date and time of the beginning of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.1.4.11	*	Line		N/A
3.1.4.11.1	*	LineNumber	Lines must be exported following the same order as in the original (and must be unique within the transaction).	Integer
3.1.4.11.2		MSC	Information about the place of consumption. This element must be filled in whenever the place of consumption differs in each line, otherwise it is possible to fill in solely the element 3.1.4.10 MSC.	N/A	1(a) 2(a)
3.1.4.11.2.1	*	Country	This field must be filled in according to norm ISO 3166-1-alpha-2.	String-2
3.1.4.11.2.2	*	CustomerLocation	To be filled in with all the evidence used in the decision-making process even if, in the end, only one has been used to determine the country of consumption.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A
3.1.4.11.2.2.1	*	EvidenceforCustomerLocation	Must be filled in with:A – Billing address of the customer;B – IP address or geolocation;C – Bank details;D – Mobile country codes or SIM card used by customer;E – Location of the fixed landline used for service;F – Other means;G – Place of delivery;H – Other payment services;I – ID card/passport.	String-1	1(k)
3.1.4.11.2.2.2	*	LocationEvidence	To be filled in with the evidence that made possible to determine the country of consumption according to the field "EvidenceforCustomerLocation", e.g., IP Address, phone number with country calling code, International Bank Account Number (IBAN) or other payment service reference used, etc.When the billing address is used as evidence, this field must be filled in with one of the BillingAddressID’s unique keys from the Customer table.If the place of consumption is determined by the place of delivery, fill in with "Place of delivery" and the ShipToAddress element.	String
3.1.4.11.2.2.3	*	LocationEvidenceIndicator	The field must be filled in with:0 – If the evidence is discarded during the decision-making process;1 – If the evidence is used during the decision-making process.	Integer
3.1.4.11.2.3		ShipToAddress	Information about the delivery place where goods or services have been made available for the client or anyone the client has assigned.	N/A	1(k) 2(j)
3.1.4.11.2.3.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.11.2.3.2	**	AddressStruct		N/A
3.1.4.11.2.3.2.1		Street	The street name.	String
3.1.4.11.2.3.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.1.4.11.2.3.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.1.4.11.2.3.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.1.4.11.2.3.2.5		DistrictName	The name of the district of the address.	String
3.1.4.11.2.3.2.6		POB	The post office box.	String
3.1.4.11.2.3.2.7		PostCode	The postal code (this must be provided if available).	String
3.1.4.11.2.3.2.8	*	City		String
3.1.4.11.2.3.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.1.4.11.2.3.2.10		OtherLocalId	Some other component of the address.	String
3.1.4.11.2.3.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.11.2.3.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.	String-2
3.1.4.11.2.4		ShipFromAddress	Information about the place of the shipping of the articles sold to the customer.	N/A	1(k) 2(j)
3.1.4.11.2.4.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.11.2.4.2	**	AddressStruct		N/A
3.1.4.11.2.4.2.1		Street	The street name.	String
3.1.4.11.2.4.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.1.4.11.2.4.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.1.4.11.2.4.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.1.4.11.2.4.2.5		DistrictName	The name of the district of the address.	String
3.1.4.11.2.4.2.6		POB	The post office box.	String
3.1.4.11.2.4.2.7		PostCode	The postal code (this must be provided if available).	String
3.1.4.11.2.4.2.8	*	City		String
3.1.4.11.2.4.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.1.4.11.2.4.2.10		OtherLocalId	Some other component of the address.	String
3.1.4.11.2.4.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.11.2.4.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.	String-2
3.1.4.11.2.5		MovementEndTime	Date and time of the end of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.1.4.11.2.6		MovementStartTime	Date and time of the beginning of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.1.4.11.3		OrderReferences	To be filled in with the order number.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A	2(l)
3.1.4.11.3.1	*	OriginatingON	To be filled in with the order/transaction number.	String
3.1.4.11.3.2		OrderDate	To be filled in with the order date in the format YYYY-MM-DD.	Date
3.1.4.11.4		DocumentReferences	If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A	2(m)
3.1.4.11.4.1	*	DocumentType	Must be filled in with:"DN" – Delivery note;"TG" – Transport guide (include here the global transport documents);"CN" – Consignment note;"RN" – Return note;"OT" – Other.	String-2
3.1.4.11.4.2	*	DocumentReference	To be filled in with the unique consignment number.	String
3.1.4.11.4.3		DocumentDate	To be filled in in the format YYYY-MM-DD.	Date
3.1.4.11.5	*	ProductCode	The unique code in the list of goods/services.	String	2(b)
3.1.4.11.6	*	ProductCategory	"BA" radio or television programmes transmitted or retransmitted over a radio or television network;"BB" radio or television programmes distributed via the internet or similar electronic network (IP streaming) if broadcast live or simultaneous to their being transmitted or retransmitted over a radio or television network;"TA" fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component, otherwise known as videophone services;"TB" telephone services provided through the internet, including voice over internet Protocol (VoIP);"TC" voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;"TD" paging services;"TE" audiotext services;"TF" facsimile, telegraph and telex;"TG" telephone helpdesk services by which assistance is provided to users in case of problems with their radio or television network, internet or similar electronic network;"TH" access to the internet, including the World Wide Web;"TI" private network connections providing telecommunications links for the exclusive use of the client;"TJ" private network connections providing telecommunications links for the exclusive use of the client;"TK" the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider;"SA" website supply, web-hosting, distance maintenance of programmes and equipment;"SB" supply of software and updating thereof;"SC" supply of images, text and information and making available of databases;"SD" supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;"SE" supply of distance teaching;"GD" – goods;"OS" – other services;"TX" – other taxes besides VAT (e.g. environmental taxes);"OT" other (e.g. freights, insurances, etc.	String-2	1(b)
3.1.4.11.7		ClassificationCode	To be filled in with the Combined Nomenclature (CN) codes for goods or Classification of Products by Activity (CPA) codes for services.Examples:92029030 for CN code611051 for CPA code	String
3.1.4.11.8	*	Description	Description of the transaction/invoice line.	String	1(b) 2(b)
3.1.4.11.9	*	Quantity		Decimal	1(b) 2(b)
3.1.4.11.10	*	UnitOfMeasure		String
3.1.4.11.11	*	UnitPrice		Monetary
3.1.4.11.12	*	DateofSupply	Date of the dispatch of the goods or of the delivery of the service in the format YYYY-MM-DD.	Date	1(c) 2(c)
3.1.4.11.13		References	References to sales correction documents.	N/A	1(e) 2(e)
3.1.4.11.13.1.	*	Reference	In the case of credit or debit notes or equivalent transactions, reference to the invoice/transaction, through the unique identification of the invoice/transaction, if it exists in the respective systems.	String
3.1.4.11.13.2.		Reason	To be filled in with the credit or debit reason.	String
3.1.4.11.14	**	DebitAmount	Debit amount entry line in the sales account (issued credit notes).	Monetary	1(d) 1(e) 2(d) 2(e)
3.1.4.11.15	**	CreditAmount	Credit amount entry line in the sales account (issued transactions or invoices and debit notes).	Monetary	1(d) 1(e) 2(d) 2(e)
3.1.4.11.16	*	Tax		N/A	1(f) 2(f)
3.1.4.11.16.1	*	TaxCountryRegion	To be filled in with country or region of the tax. This field must be filled in with the norm ISO 3166-2.Example:"PT-20" Autonomous Region of the Azores.	String-5
3.1.4.11.16.2	*	TaxCode	VAT tax rate in MSC:"SPR" – Super reduced tax rate;"INT" – Intermediate tax rate;"RED" – Reduced tax rate;"STD" – Standard tax rate;"NS" – Non-subject to tax;"EXM" – Tax Exempt.	String
3.1.4.11.16.3	*	VAT Rate	It is required to fill in this field with the applicable a tax rate.	Decimal
3.1.4.11.17		SettlementAmount	Amount of line discount and proportional global discount.	Monetary	1(d) 1(e) 2(d) 2(e)
3.1.4.12	*	DocumentTotals		N/A
3.1.4.12.1	*	TaxPayable	Total amount of taxes.	Monetary	1(g) 2(g)
3.1.4.12.2	*	TaxableAmount	To be filled in with total of the document/transaction without taxes.This field must not include the amounts relating to taxes.	Monetary	1(d) 2(d)
3.1.4.12.3	*	GrossTotal	To be filled in with total of the document/transaction with taxes.	Monetary
3.1.4.12.4	*	Currency	Original currency used when issuing the transaction/invoice.	N/A	1(d) 1(g) 2(d) 2(g)
3.1.4.12.4.1	*	CurrencyCode	The field must be filled in according to norm ISO 4217.	String-3
3.1.4.12.4.2	*	CurrencyAmount	Gross Total in the original currency of the document/transaction.	Monetary
3.1.4.12.4.3	*	ExchangeRate	The exchange rate used in the conversion into EUR must be mentioned.	Decimal
3.1.4.12.5		Payment		N/A
3.1.4.12.5.1	*	PaymentType	Type of payment:"AP" – Advanced payment;"PP" – Partial payment;"TP" – Total payment.	String-2	1(i)
3.1.4.12.5.2	*	PaymentDate	To be filled in in the format YYYY-MM-DD.	Date	1(h) 2(h)
3.1.4.12.5.3	*	PaymentAmount		Monetary	1(h) 2(h)
3.1.4.12.5.4		PaymentMechanism	The field must be filled in with:"CD" – Cash on delivery;"CH" – Cheque;"DC" – Debit card;"CC" – Credit card;"BT" – Bank transfer (including direct debit);"GC" – Gift card/voucher;"PP" – E-money (E-wallet and E-money payments);"OT" – Other.	String-2

3.2 –MovementOfGoodsThe table MovementOfGoods contains a list of transportation documents and transactions. Cancelled transportation documents and transactions should be shown, making it possible to verify the sequence of the documents’ numeration. Except for lines without fiscal relevance, namely technical descriptions, installation instructions and guarantee conditions, all transportation document and transaction lines should be exported.

FieldIndex	Re-qui-red	Field Name	Technical notes	Format and Dimension to be validated on XSD file	Article 63c
3.2.1	*	NumberOfMovementLines	The field must contain the total number of transactions, including cancelled ones.	Integer
3.2.2	*	TotalQuantityIssued	The field must contain the control sum of the quantity field, excluding any cancelled transactions.	Decimal
3.2.3		StockMovement	Transport transactions/documents.	N/A
3.2.3.1	*	MovementNo	Unique number of the transaction/document.	String	2(m)
3.2.3.2	*	DocumentStatus		N/A
3.2.3.2.1	*	MovementStatus	The field must be filled in with:"N" – Normal;"C" – Cancelled document/transaction.	String-1
3.2.3.2.2	*	MovementStatusDate	Date of the last recording of transaction status including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and Time
3.2.3.2.3		Reason	Reason of transaction status change.	String
3.2.3.3		Period	To be filled in with the quarter of the taxation period: Q1.yyyy, Q2.yyyy, Q3.yyyy, Q4.yyyy.In the import regime fill in the month of the taxation period: M1.yyyy to M12.yyyy.	String-8
3.2.3.4	*	MovementDate	Document/transaction’s issue date in the format YYYY-MM-DD.	Date
3.2.3.5	*	MovementType	Must be filled in with:"DN" – Delivery note;"TG" – Transport guide (include here the global transport documents);"CN" – Consignment note;"RN" – Return note;"OT" – Other.	String-2	1(l) 2(k)
3.2.3.6	*	SystemEntryDate	Date of the last time the record was saved before its issuance, must include hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.7	*	BillingIndicators		N/A
3.2.3.7.1	*	PartyBillingIndicator	The field must be filled in with:0 – If it concerns transactions/documents issued by the taxable person;1 – For transactions/documents issued on behalf of the taxable person by a third party.	Integer
3.2.3.7.2	*	SourceBilling	Each unique key identifies a different programme where "0" identifies the transactions/documents issued by the programme that generates the SAF-OSS. The remaining keys identify the transactions/documents issued in other programmes which have been integrated into the programme that generates the SAF-OSS.	Integer
3.2.3.8	*	CustomerID	The unique key of the customers’ table [Customer] respecting the rule defined for CustomerID.	String
3.2.3.9		OSSScheme	To be filled in with:1 – Union scheme;2 – import scheme;9 – Other movements of goods [Movement of goods not related to aforementioned schemes]	Integer
3.2.3.10		ShipToAddress	Information about the place where the transport ends and goods have been made available for the client or anyone the client has assigned.	N/A	1(a) 1(k) 2(a) 2(j)
3.2.3.10.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.10.2	**	AddressStruct		N/A
3.2.3.10.2.1		Street	The street name.	String
3.2.3.10.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.2.3.10.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.2.3.10.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.2.3.10.2.5		DistrictName	The name of the district of the address.	String
3.2.3.10.2.6		POB	The post office box.	String
3.2.3.10.2.7		PostCode	The postal code (this must be provided if available).	String
3.2.3.10.2.8	*	City		String
3.2.3.10.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.2.3.10.2.10		OtherLocalId	Some other component of the address.	String
3.2.3.10.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.10.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.	String-2
3.2.3.11		ShipFromAddress	Information about the place where the dispatch or the transport begins.	N/A	1(k) 2(j)
3.2.3.11.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address, as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.11.2	**	AddressStruct		N/A
3.2.3.11.2.1		Street	The street name.	String
3.2.3.11.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.2.3.11.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.2.3.11.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.2.3.11.2.5		DistrictName	The name of the district of the address.	String
3.2.3.112.6		POB	The post office box.	String
3.2.3.11.2.7		PostCode	The postal code (this must be provided if available).	String
3.2.3.11.2.8	*	City		String
3.2.3.11.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.2.3.11.2.10		OtherLocalId	Some other component of the address.	String
3.2.3.11.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.11.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2The two-letter country code of the address.	String-2
3.2.3.12		MovementEndTime	Date and time of the end of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.13		MovementStartTime	Date and time of the beginning of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.14	*	Line		N/A
3.2.3.14.1	*	LineNumber	Lines must be exported following the same order as in the original (and must be unique within the transaction).	Integer
3.2.3.14.2		ShipToAddress	Information about the place where the transport ends and goods have been made available to the client or anyone the client has assigned.	N/A	1(k) 2(j)
3.2.3.14.2.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.14.2.2	**	AddressStruct		N/A
3.2.3.14.2.2.1		Street	The street name.	String
3.2.3.14.2.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.2.3.14.2.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.2.3.14.2.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.2.3.14.2.2.5		DistrictName	The name of the district of the address.	String
3.2.3.14.2.2.6		POB	The post office box.	String
3.2.3.14.2.2.7		PostCode	The postal code (this must be provided if available).	String
3.2.3.14.2.2.8	*	City		String
3.2.3.14.2.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.2.3.14.2.2.10		OtherLocalId	Some other component of the address.	String
3.2.3.14.2.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.14.2.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2The two-letter country code of the address.	String-2
3.2.3.14.3		ShipFromAddress	Information about the place where the dispatch or the transport begins.	N/A	1(k) 2(j)
3.2.3.14.3.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.14.3.2	**	AddressStruct		N/A
3.2.3.14.3.2.1		Street	The street name.	String
3.2.3.14.3.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.2.3.14.3.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.2.3.14.3.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.2.3.14.3.2.5		DistrictName	The name of the district of the address.	String
3.2.3.14.3.2.6		POB	The post office box.	String
3.2.3.14.3.2.7		PostCode	The postal code (this must be provided if available).	String
3.2.3.14.3.2.8	*	City		String
3.2.3.14.3.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.2.3.14.3.2.10		OtherLocalId	Some other component of the address.	String
3.2.3.14.3.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.14.3.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2The two-letter country code of the address.	String – 2
3.2.3.14.4		MovementEndTime	Date and time of the end of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.14.5		MovementStartTime	Date and time of the beginning of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.14.6		OrderReferences	To be filled in with the order number.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A	2(l)
3.2.3.14.6.1	*	OriginatingON	To be filled in with the order/transaction number.	String
3.2.3.14.6.2		OrderDate	To be filled in with the order date in the format YYYY-MM-DD.	Date
3.2.3.14.7	*	ProductCode	The unique code in the list of goods.	String	1(b) 2(b)
3.2.3.14.8	*	ProductCategory	Must be filled in with:"GD" – goods"TX" – other taxes besides VAT (e.g. environmental taxes)"OT" – other (e.g. freights, insurances, etc.)	String-2
3.2.3.14.9		ClassificationCode	To be filled in with the CN codes for goods (CPA codes for services, if mentioned)	String
3.2.3.14.10	*	Description	Description of the transaction/document line.	String	1(b) 2(b)
3.2.3.14.11	*	Quantity		Decimal	1(b) 2(b)
3.2.3.14.12	*	UnitOfMeasure		String
3.2.3.14.13	*	UnitPrice	When not valued in the database, must be filled in with "0.00".	Monetary
3.2.3.14.14	*	DateofSupply	Date of the dispatch of the goods in the format YYYY-MM-DD.	Date	1(c) 2(c)
3.2.3.14.15	**	DebitAmount	To fill in for entry of goods.When not valued in the database, it must be filled in with "0.00".	Monetary	1(l) 2(k)
3.2.3.14.16	**	CreditAmount	To fill in for exit of goods.When not valued in the database, it must be filled in with "0.00".	Monetary
3.2.3.14.17		Tax		N/A	1(f) 2(f)1(l) 2(k)
3.2.3.14.17.1	*	TaxCountryRegion	To be filled in with country or region of the tax. This field must be filled in with the norm ISO 3166-2Example:"PT-20" – Autonomous Region of the Azores.	String-5
3.2.3.14.17.2	*	TaxCode	VAT tax rate in MSC:"SPR" – Super reduced tax rate;"INT" – Intermediate tax rate;"RED" – Reduced tax rate;"STD" – Standard tax rate;"NS" – Non-subject to tax;"EXM" – Tax Exempt.	String
3.2.3.14.17.3	*	VAT Rate	It is required to fill in this field with the applicable tax rate.	Decimal
3.2.3.14.18		SettlementAmount	Amount of line discount and proportional global discount.	Monetary	1(d) 1(e) 2(d) 2(e)
3.2.3.15	*	DocumentTotals		N/A
3.2.3.15.1	*	TaxPayable	Total amount of taxes.When not valued in the database, it must be filled in with "0.00".	Monetary	1(g) 2(g)
3.2.3.15.2	*	TaxableAmount	Total of the document/transaction without taxes.This field must not include the amounts relating to taxes.When not valued in the database, it must be filled in with "0.00".	Monetary	1(d) 2(d)
3.2.3.15.3	*	GrossTotal	Total of the document/transaction with taxes.When not valued in the database, it must be filled in with "0.00".	Monetary
3.2.3.15.4	*	Currency	Original currency used when issuing the transaction/invoice.	N/A	1(d) 1(g) 2(d) 2(g)
3.2.3.15.4.1	*	CurrencyCode	The field must be filled in according to norm ISO 4217.	String-3
3.2.3.15.4.2	*	CurrencyAmount	Gross Total in the original currency of the document/transaction.	Monetary
3.2.3.15.4.3	*	ExchangeRate	The exchange rate used in the conversion into EUR must be mentioned.	Decimal

*Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1).