VATEX

Code list of VAT exemption reasons in the EN 16931 model.

Definition

VATEX provides standardised codes justifying a zero-rated or exempt VAT line (e.g. VATEX-EU-AE for reverse charge). The code is carried by BT-121 and complements the free-text BT-120 inside the BG-23 (VAT breakdown) group.

Origin

Official code list of the EN 16931 ecosystem, maintained by the European Commission (the CEF programme, then Digital Europe from 2022) in the eInvoicing registry of supporting artefacts.

Example in context

<cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode> — reverse charge.

Related terms

• Business Term (BT) — BT-121 carries the VATEX code.
• EN 16931 — norm mandating the list.