Dear all,
I was going through the UBL 2.0 and UBL 2.1 specs for the TaxScheme ID and saw that schemeID proposed is UN/ECE 5153 which provides the
Duty/tax/fee type, coded. [Identification of the type of duty or tax or fee applicable to commodities or of tax applicable to services]
Values include:
AAA Petroleum tax
ADD Anti-dumping duty
ENV Environmental tax
This describes the type of tax levied - different types can be used per line item or header.
Would it not be better to use 1153 = Reference qualifier, Code giving specific meaning to a reference segment or a reference number.
Values include:
AHP Tax registration number
FC Fiscal number >> Federal Tax Payer Identification number TIN
TL Tax exemption licence number
VA VAT registration number
UBL 2.1 example
<cac:PartyTaxScheme>
<cbc:CompanyID schemeID="DKVAT" schemeAgencyID="ZZZ">DK12345</cbc:CompanyID>
<cac:TaxScheme>
<cbc:ID schemeID="UN/ECE 5153" schemeAgencyID="6">VAT</cbc:ID>
</cac:TaxScheme>
UBL 2.0 example
<cac:TaxScheme>
<cbc:ID>UK VAT</cbc:ID>
<cbc:TaxTypeCode>VAT</cbc:TaxTypeCode>
</cac:TaxScheme>
</cac:PartyTaxScheme>
I also looked at the PEPPOL BIS4A guidelines.
The Tax Scheme specifies that this is a VAT registration identifier. Each of the tags uses attributes to specify the ID and code scheme used and the issuing agency. The Tax Scheme Identifier must come from the UN/ECE code list 5153, but the VAT Identifiers will be issued by appropriate national institutions.
Kind regards
Danny Gaethofs