Invoice markings for VAT treatments
Invoice markings for VAT treatments
Invoices are the primary evidence for VAT handling. A VAT percentage alone is not enough to keep evidence reviewable because the same rate, especially 0%, can correspond to different treatments with different reporting consequences.
BusDK treats vat_treatment as the deterministic hook for invoice marking rules. When a module generates an invoice representation (such as a PDF), it should be able to choose the required invoice text and decide which identifiers must be present without re-interpreting free-text descriptions.
The phrases below are written in English as canonical examples. Workspaces may use local-language equivalents, but the meaning must remain explicit and unambiguous in the rendered invoice.
vat_treatment |
VAT charged by seller | Buyer VAT ID on invoice | Seller VAT ID on invoice | Required invoice phrase (canonical example) | Required/optional identifiers (besides VAT IDs) |
|---|---|---|---|---|---|
domestic_standard |
Yes | Optional | Required when VAT-relevant | (none beyond normal VAT lines) | None beyond normal invoice identifiers. Use this for domestic taxable sales at vat_rate/vat_percent 25.5, 13.5, or 10. |
reverse_charge |
No | Required | Required when VAT-relevant | Reverse charge |
None beyond normal invoice identifiers. The invoice must not present VAT payable by the seller, and the buyer VAT ID must be present so the basis remains reviewable from evidence. |
intra_eu_supply |
No | Required | Required when VAT-relevant | Intra-Community supply |
Buyer country code is optional but often useful for validation. The buyer VAT ID must be present so EU vs domestic handling is deterministic. |
export |
No | Optional | Required when VAT-relevant | Export |
A customs/export evidence reference is optional but often useful for review. The invoice must make the export treatment explicit so 0% is not ambiguous later. |
exempt |
No | Optional | Required when VAT-relevant | VAT exempt |
The invoice must make the exemption explicit so it is not confused with export or intra-EU treatments. |