Our VAT facts

  • Updated

When evaluating transaction data, the Taxdoo engine assigns "VAT facts" to the transactions. These "VAT facts" will indicate the treatment of the specific transaction for VAT purposes. They appear, for example, in our CSV and Excel transaction lists in the following columns:

  • taxdoo_evaluation corresponds to the VAT assessment of the facts in the European Union
  • gb_taxdoo_evaluation corresponds to the VAT assessment of the facts in the United Kingdom

For most transaction data only one of the two columns will be filled, but for some transactions both columns will be set. This occurs when a transaction involves both the EU and UK jurisdictions. For example, a shipment from Germany to the UK is an export from the EU perspective and an import from the UK perspective.

This article explains the meaning of each possible value for these two columns.

We use the following abbreviations:

  • EU: European Union
  • UK: United Kingdom
  • GB: Great Britain (which is a part of the United Kingdom)
  • XI: Northern Ireland (which is a part of the United Kingdom)
  • (I)OSS: (Import-)One-Stop-Shop-Procedure of the European Union

 

VAT facts for the European Union

  • OUTSIDE_EU: A transaction completely outside the EU. This is not relevant for VAT purposes in the EU.
  • B2B_DISTANCE_VAT_EXEMPT: This is an intra-Community supply, i.e. a cross-border B2B transaction where the buyer has a valid VAT ID. The transaction is taxable in the country of departure, but tax-exempt.
  • B2B_DOMESTIC_VAT_LIABLE: Domestic B2B transaction, which is taxable and not tax-exempt.
  • B2B_DOMESTIC_RC: Domestic B2B transaction which is taxable and not tax-exempt. However, the buyer is liable for the VAT, which means that the buyer has to pay the VAT. This is called "reverse charge" case.
  • B2C_DISTANCE_LIABLE_IN_ARRIVAL_COUNTRY: This is a distance sale, that is, a cross-border B2C transaction, which is taxable in the destination country. This transaction is not reported via the One-Stop-Shop procedure, but has to be declared via a local VAT declaration in the country of destination.
  • B2C_DISTANCE_GB_LIABLE_IN_ARRIVAL_COUNTRY_LOCAL: Cross border B2C transaction, taxable in the destination country, from or to GB. This transaction is to be declared via local VAT declaration in UK.
  • B2C_DISTANCE_LIABLE_IN_ARRIVAL_COUNTRY_LOCAL: This is a distance sale, meaning a cross-border B2C transaction taxable in the destination country. Due to a credit note, the original sale is reversed. The tax rate of the original sale is different from the tax rate applicable in the country at the time of the return. The transaction must be declared via a local VAT registration.
  • B2C_DISTANCE_LIABLE_IN_ARRIVAL_COUNTRY_OSS: This is a distance sale, that is, a cross-border B2C transaction that is taxable in the destination country. The transaction is reported via the One-Stop-Shop-Procedure.
  • B2C_DISTANCE_LIABLE_IN_DEPARTURE_COUNTRY: Cross-border B2C transaction, taxable in the country of dispatch. The transaction is not reported via the One-Stop-Shop procedure.
  • B2C_DOMESTIC: Domestic B2C transaction.
  • B2C_DISTANCE_MARKETPLACE: Cross-border B2C transaction via a marketplace, where the marketplace is liable for the VAT.
  • B2C_DOMESTIC_MARKETPLACE: Domestic B2C transaction via a marketplace, where the marketplace liable for the VAT.
  • EU_EXPORT: Tax-exempt export from an EU country to a non-EU country, e.g. UK. This can apply to B2B and B2C transactions.
  • EU_EXPORT_TO_SPECIAL_TERRITORY: Tax-exempt export from an EU country to a special territory which is to be treated as a third country for VAT purposes (e.g. Helgoland). This can apply to B2B and B2C transactions.
  • EU_IMPORT: Distance sale involving a third country, meaning a sale to an end consumer in the EU from a third country to the EU, where the consignment's value exceeds EUR 150, or occurred before the introduction of the IOSS, or the seller is not registered for the IOSS. The transaction is taxable and not tax-exempt in the country of destination. It is not reported via the Import-One-Stop-Shop-Procedure, but has to be declared via a local VAT declaration in the country of destination.
  • EU_IMPORT_IOSS: Distance sale involving a third country, meaning a sale to an end consumer in the EU from a third country to the EU, where the consignment's value does not exceed EUR 150. The transaction is taxable and not tax-exempt in the country of destination and is reported via the Import-One-Stop-Shop procedure.
  • EU_IMPORT_TO_SPECIAL_TERRITORY_EX: Import from a third country to a special territory, which is to be treated as a third country for VAT purposes. For example, a delivery from China to Helgoland.
  • EU_IMPORT_BELOW_150_B2C_MARKETPLACE: Import from a third country to the EU, where the consignment value (excluding shipping and packaging costs) is not exceeding EUR 150. The sale takes place via a marketplace. The marketplace is liable for VAT.
  • IMPORT_XI_ABOVE_135: B2C or B2B transaction from a third country to Northern Ireland with a consignment value (excluding shipping and handling costs) exceeding GBP 135.
  • IMPORT_XI_BELOW_135_B2B_RC: B2B transaction from a third country to Northern Ireland with a consignment value (excluding shipping and packaging costs) not exceeding GBP 135. Reverse charge is applied, which means that the tax liability is transferred to the customer.
  • IMPORT_XI_BELOW_135_B2C_MARKETPLACE: B2C transaction via a marketplace from a third country to Northern Ireland with a consignment value (excluding shipping and packaging costs) not exceeding GBP 135. The marketplace is liable for VAT.
  • IMPORT_XI_BELOW_135_B2C_SELLER: B2C transaction from a third country to Northern Ireland with a consignment value (excluding shipping and packaging costs) of GBP 135 or less. The seller is liable for VAT.

     

 

VAT facts for the United Kingdom

  • OUTSIDE_GB: A transaction outside the UK.

  • EXPORT: Tax-exempt export of goods from the UK. Applicable to B2B and B2C transactions.

  • DOMESTIC_MARKETPLACE: Domestic transactions via a marketplace in the UK where the marketplace is liable for VAT.

  • DOMESTIC_B2B: Domestic B2B transaction in the UK.

  • DOMESTIC_SELLER: Domestic B2C transaction in UK. The seller is liable for VAT.

  • IMPORT_GB_ABOVE_135: Import from outside UK to GB with a consignmenr value (excluding shipping and packaging costs) exceeding GBP 135.

  • IMPORT_GB_BELOW_135_B2B_RC: B2B transaction from outside UK to GB with a consignment value (excluding shipping and packaging costs) not exceeding GBP 135. Reverse charge is applied, which means that the tax liability is transferred to the customer.

  • IMPORT_GB_BELOW_135_B2C_MARKETPLACE: B2C transaction from outside UK to GB with a consignment value (excluding shipping and packaging costs) not exceeding GBP 135. The marketplace is liable for VAT.

  • IMPORT_GB_BELOW_135_B2C_SELLER: B2C transaction from outside UK to GB with a consignment value (excluding shipping and packaging costs) not exceeding GBP 135. The seller is liable for VAT.

  • XI_IMPORT_IOSS: B2C import from GB to XI which is reported via the IOSS of the European Union in the UK.

     

 

 

 

 

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