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VAT Reporting (cloud) Release notes and Brexit changes 2021.

Latest Brexit updates

21.3.1

Update item Release Details / Changelog
Great Britain and Northern Ireland VAT Return Updates 21.3.1 GB & GBNI - VAT return - Quarterly VAT returns that include pre-Brexit months and post – Brexit months (non standard calendar year staggers), have been adapted to include transactions made before and after Brexit. 
Great Britain new mappings  21.3.1

GB-Mappings - Effective April 8, 2021, the following mappings have been updated:

Purchase - Reverse Charge

Combination IDs 21/31

  • Tax Base Box: 7
  • VAT Boxes: 1, 4

 

Transaction IDs:

136 Purchase - capital_good - installation_good - reverse_charge - non_EU_supplier - zero_rate - art194

138 Purchase - trade_good - installation_good - reverse_charge - non_EU_supplier - zero_rate - art194

140 Purchase - miscellaneous_good - installation_good - reverse_charge - non_EU_supplier - transport_from_other_MS - zero_rate - art194

178 Purchase - capital_good - installation_good - reverse_charge - EU_supplier - reduced_rate - art194

180 Purchase - trade_good - installation_good - reverse_charge - EU_supplier - reduced_rate - art194

182 Purchase - miscellaneous_good - installation_good - reverse_charge - EU_supplier - reduced_rate - art194

184 Purchase - capital_good - installation_good - reverse_charge - non_EU_supplier - transport_from_outside_EU - reduced_rate - art194

186 Purchase - trade_good - installation_good - reverse_charge - non_EU_supplier - transport_from_outside_EU - reduced_rate - art194

188 Purchase - miscellaneous_good - installation_good - reverse_charge - non_EU_supplier - transport_from_outside_EU - reduced_rate - art194

196 Purchase - reverse_charge - installation_good - EU_supplier - standard_rate - capital_good - art194

198 Purchase - reverse_charge - installation_good - EU_supplier - standard_rate - trade_good - art194

200 Purchase - reverse_charge - installation_good - transport_from_other_MS - EU_supplier - standard_rate - miscellaneous_good - art194

202 Purchase - reverse_charge - installation_good - non_EU_supplier - standard_rate - capital_good - art194

204 Purchase - reverse_charge - installation_good - non_EU_supplier - transport_from_outside_EU - standard_rate - trade_good - art194

206 Purchase - reverse_charge - installation_good - transport_from_outside_EU - non_EU_supplier - standard_rate - miscellaneous_good - art194

946 Purchase - capital_good - installation_good - EU_supplier - reverse_charge - other_rate - art194

948 Purchase - miscellaneous_good - installation_good - EU_supplier - transport_from_other_MS - reverse_charge - other_rate - art194

950 Purchase - trade_good - installation_good - EU_supplier - reverse_charge - other_rate - art194

o   952 Purchase - capital_good - installation_good - non_EU_supplier - reverse_charge - other_rate - art194

o   954 Purchase - miscellaneous_good - installation_good - non_EU_supplier - transport_from_other_MS - reverse_charge - other_rate - art194

o   956 Purchase - trade_good - installation_good - non_EU_supplier - reverse_charge - other_rate - art194

 

Supply - Installation good

·       Combination IDs 3/13

o   Tax Base Box: 6

 

·       Transaction ID’s:

o   604 Supply - installation_good - trade_good - transport_to_other_MS - report_country_dispatch

o   605 credit_note - Supply - installation_good - trade_good - transport_to_other_MS - report_country_dispatch

o   678 Supply - installation_good - reverse_charge_art194 - EU_customer - trade_good - report_in_MS_supplier

o   679 credit_note - Supply - installation_good - reverse_charge_art194 - EU_customer - trade_good - report_in_MS_supplier

 

Additionally, following IDs have been deactivated effective February 1, 2021:

 o     ID 1148 - intra_community_acquisition - margin_scheme

 o     ID 1149 - credit_note - intra_community_acquisition - margin_scheme

Previous Brexit Updates

20.12.2 

Update item Release Details / Changelog

UK - Brexit - Disabled one Intrastat flow for GB(XU) and implemented 2 intrastat flows for XI 

20.12.2

Brexit - Intrastat filing for taxable persons that are VAT registered in Great Britain(GB): In terms of generation of the return, dispatches are disabled after 31 December 2020 while purchases remain active until 31 December 2021 under GB.

Intrastat filing for taxable persons that are VAT registered in Northern Ireland (XI): In terms of generation of the return, sales are enabled under GBNI and purchases remain available under GB. Operations GBNI will flow to GB. The changes come into effect on 1 January 2021.

All EU - Brexit - Removed UK from EC Sales list - warnings 

Brexit - XI is not recognized as a valid EU MS for EC sales 

20.12.2

GB – We now generate warnings and errors for Intra-community transactions with GB, and allow XI as of 1 January 2021.

XI - Is now recognized as a Valid EU VAT number for performing intra-community transactions of goods, according to the Northern Ireland protocol.

 

EU - Removed UK from Intrastat 

20.12.2

Goods transported from GB to EU: EU Intrastat arrivals have been deactivated with date of effect 1 February 2021. The month of January remains active for any reporting obligations relating to goods that were dispatched in late December and arrived in January.


Goods transported from EU to GB: EU Intrastat dispatches to GB have been deactivated with date of effect 1 January 2021. Prefixes GB/XU/XI are allowed in the field "CountryOfOrigin".

Brexit - test intrastat/EC sales movement of goods Ship to UK - Ship from EU and vice-versa 

UK - Brexit - Excluded UK from the EU member states function as of 2021-01-01 

20.12.2

Brexit - As of 2021, arrivals to XI or GB from EU populate Intrastat purchases under GB. Dispatches from XI to EU populate Intrastat sales under GBNI. Intrastat Out Frequency should be manually changed to No Filing in the Company' s GB VAT number set up 

The VAT return under GBNI is populated only with transactions to/from Northern Ireland and is there for informative purposes. The VAT return can only be generated under GB (will be populated with all transactions including those made from Northern Ireland).

From 2021, ECL can only be generated under GBNI (intracommunity sales of goods). Disabled in Open Returns section under GB.

Brexit - Intrastat - reports to allow XU as country of origin (both e-file and pdf) 

20.12.2 We have allowed the presence of XU/XI in Intrastat field "CountryOfOrigin" in accordance with the EU regulation that makes possible the introduction of a new prefix for GB. Lines using GB and XU in the filed "CountryOfOrigin" are merged as GB in VAT Reporting grid and PDF files.

Brexit - UK - Intrastat - imports from EU to be included in intrastat arrivals (valid for 1 year) 

20.12.2

Brexit - GB - Imports from EU populate Intrastat arrivals under GB as of 1 January 2021.

Brexit - UK & NI - supplies/acquisitions of services - mappings 

 

20.12.2

GB and XI - Mappings - With a start date of January 1, 2021, the following mappings have been added:


• Combination 1/11
• Tax Base: Box 6
• Transaction ID’s:

o ID 4766 - Supply - export - exempt/zero-rated – service
o ID 4766 - credit_note - Supply - export - exempt/zero-rated service


• Combination 22/32
• Tax Base: Boxes 6, 7
• VAT: Boxes 1, 4
• Transaction ID’s:


o ID 4646 - import_services- VAT – standard_rate
o ID 4647 - credit_note - import_services- VAT – standard_rate
o ID 4648 - import_services- VAT – reduced_rate
o ID 4649 - credit_note - import_services- VAT - reduced_rate

EU - removed UK from ECL 

20.12.2

GB – Intra-community supplies of goods from EU to GB are blocked with effective date 1 January 2021. The corresponding date for intra-community acquisitions from GB to EU is 1 February 2021, thus allowing the reporting of goods that were dispatched from GB in late December and were delivered in EU in January. All intra-community transactions of services with GB are blocked as of 1 January 2021.

Brexit - UK - ECL acquisitions - mappings - correction 

20.12.2

GB - As part of Brexit changes, the transaction IDs pertaining to intra-community transactions have been deactivated for Great Britain. The change takes effect on 1 February 2021:

• Transactions IDs:


o 64 intra_community_acquisition - zero_rate - capital_good
o 65 credit_note - intra_community_acquisition - zero_rate - capital_good
o 66 intra_community_acquisition - zero_rate - trade_good
o 67 credit_note - intra_community_acquisition - zero_rate - trade_good
o 68 intra_community_acquisition - zero_rate - miscellaneous_good
o 69 credit_note - intra_community_acquisition - zero_rate - miscellaneous_good
o 82 intra_community_acquisition - reduced_rate - capital_good
o 83 credit_note - intra_community_acquisition - reduced_rate - capital_good
o 84 intra_community_acquisition - reduced_rate - trade_good
o 85 credit_note - intra_community_acquisition - reduced_rate - trade_good
o 86 intra_community_acquisition - reduced_rate - miscellaneous_good
o 87 credit_note - intra_community_acquisition - reduced_rate - miscellaneous_good
o 88 intra_community_acquisition - standard_rate - capital_good
o 89 credit_note - intra_community_acquisition - standard_rate - capital_good
o 90 intra_community_acquisition - standard_rate - trade_good 91 credit_note - intra_community_acquisition - standard_rate - trade_good
o 92 intra_community_acquisition - standard_rate - miscellaneous_good
o 93 credit_note - intra_community_acquisition - standard_rate - miscellaneous_good
o 300 Purchase - triangulation_ABC - customer_B - supplier_A - trade_good
o 301 credit_note - Purchase - triangulation_ABC - customer_B - supplier_A - trade_good
o 302 Purchase - triangulation_ABC - customer_C - supplier_B - capital_good - zero_rate
o 303 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - capital_good - zero_rate
o 304 Purchase - triangulation_ABC - customer_C - supplier_B - trade_good - zero_rate
o 305 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - trade_good - zero_rate
o 306 Purchase - triangulation_ABC - customer_C - supplier_B - miscellaneous_good - zero_rate
o 307 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - miscellaneous_good - zero_rate
o 320 Purchase - triangulation_ABC - customer_C - supplier_B - reduced_rate - capital_good

o 321 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - reduced_rate - capital_good
o 322 Purchase - triangulation_ABC - customer_C - supplier_B - reduced_rate - trade_good
o 323 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - reduced_rate - trade_good
o 324 Purchase - triangulation_ABC - customer_C - supplier_B - reduced_rate - miscellaneous_good
o 325 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - reduced_rate - miscellaneous_good
o 326 Purchase - triangulation_ABC - customer_C - supplier_B - standard_rate - capital_good

o 327 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - standard_rate - capital_good
o 328 Purchase - triangulation_ABC - customer_C - supplier_B - standard_rate - trade_good
o 329 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - standard_rate - trade_good
o 330 Purchase - triangulation_ABC - customer_C - supplier_B - standard_rate - miscellaneous_good
o 331 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - standard_rate - miscellaneous_good
o 598 intra_community_supply - exempt/zero-rated - trade_good
o 599 credit_note - intra_community_supply - exempt/zero-rated - trade_good
o 694 Supply - triangulation_ABC - customer_C - supplier_B - VAT_number_country_report
o 695 credit_note - Supply - triangulation_ABC - customer_C - supplier_B - VAT_number_country_report
o 752 intra_community_acquisition - other_rate - capital_good
o 753 credit_note - intra_community_acquisition - other_rate - capital_good
o 754 intra_community_acquisition - other_rate - trade_good
o 755 credit_note - intra_community_acquisition - other_rate - trade_good
o 756 intra_community_acquisition - other_rate - miscellaneous_good
o 757 credit_note - intra_community_acquisition - other_rate - miscellaneous_good
o 886 intra_community_supply - exempt/zero-rated - capital_good
o 887 credit_note - intra_community_supply - exempt/zero-rated - capital_good
o 904 intra_community_supply - exempt/zero-rated - trade_good - new_vehicle
o 905 credit_note - intra_community_supply - exempt/zero-rated - trade_good - new_vehicle
o 906 intra_community_supply - new_vehicle - exempt/zero-rated - capital_good
o 907 credit_note - intra_community_supply - new_vehicle - exempt/zero-rated - capital_good
o 908 intra_community_acquisition - standard_rate - capital_good - new_vehicle
o 909 credit_note - intra_community_acquisition - standard_rate - capital_good - new_vehicle
o 910 intra_community_acquisition - standard_rate - trade_good - new_vehicle
o 911 credit_note - intra_community_acquisition - standard_rate - trade_good - new_vehicle
o 972 Supply - intra_community_supply - new_vehicle - private_person - trade_good
o 973 credit_note - Supply - intra_community_supply - new_vehicle - private_person - trade_good
o 994 intra_community_acquisition - capital_good - MS_establishment - other_rate
o 995 credit_note - intra_community_acquisition - capital_good - MS_establishment - other_rate
o 996 intra_community_acquisition - capital_good - other_rate
o 997 credit_note - intra_community_acquisition - capital_good - other_rate
o 998 intra_community_acquisition - trade_good - MS_establishment - other_rate
o 999 credit_note - intra_community_acquisition - trade_good - MS_establishment - other_rate
o 1000 intra_community_acquisition - trade_good - other_rate
o 1001 credit_note - intra_community_acquisition - trade_good - other_rate

o 1002 intra_community_acquisition - miscellaneous_good - MS_establishment - other_rate
o 1003 credit_note - intra_community_acquisition - miscellaneous_good - MS_establishment - other_rate
o 1004 intra_community_acquisition - miscellaneous_good - other_rate
o 1005 credit_note - intra_community_acquisition - miscellaneous_good - other_rate
o 1010 Purchase - triangulation_ABC - customer_C - supplier_B - capital_good - other_rate
o 1011 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - capital_good - other_rate
o 1012 Purchase - triangulation_ABC - customer_C - supplier_B - trade_good - other_rate
o 1013 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - trade_good - other_rate
o 1014 Purchase - triangulation_ABC - customer_C - supplier_B - miscellaneous_good - other_rate
o 1015 credit_note - Purchase - triangulation_ABC - customer_C - supplier_B - miscellaneous_good - other_rate
o 1523 credit_note - Supply - intra_community_supply - trade_good - vehicle - capital_good
o 2679 intra_community_supply - exempt/zero-rated - trade_good - preceeded_by_exempt_import
o 2680 credit_note - intra_community_supply - exempt/zero-rated - trade_good - preceeded_by_exempt_import
o 2681 intra_community_supply - exempt/zero-rated - capital_good - preceeded_by_exempt_import
o 2682 credit_note - intra_community_supply - exempt/zero-rated - capital_good - preceeded_by_exempt_import
o 4498 intra_community_supply - Call_off_stock - exempt/zero-rated - trade_good
o 4499 credit_note - intra_community_supply - Call_off_stock- exempt/zero-rated - trade_good
o 4500 intra_community_supply - call_off_stock - exempt/zero-rated - capital_good
o 4501 credit_note - intra_community_supply - call_off_stock - exempt/zero-rated - capital_good

 

• Generic Codes:

 

o GBPI0I<deductibleVATF2>
o GBQI0I<deductibleVATF2>
o GBPI0C<deductibleVATF2>
o GBQI0C<deductibleVATF2>
o GBPI0E<deductibleVATF2>
o GBQI0E<deductibleVATF2>
o GBPIRI<deductibleVATF2>
o GBQIRI<deductibleVATF2>
o GBPIRC<deductibleVATF2>
o GBQIRC<deductibleVATF2>
o GBPIRE<deductibleVATF2>
o GBQIRE<deductibleVATF2>
o GBPISI<deductibleVATF2>
o GBQISI<deductibleVATF2>
o GBPISC<deductibleVATF2>

o GBQISC<deductibleVATF2>
o GBPISE<deductibleVATF2>
o GBQISE<deductibleVATF2>
o GBPT0C<deductibleVATF2>
o GBQT0C<deductibleVATF2>
o GBPT0I<deductibleVATF2>
o GBQT0I<deductibleVATF2>
o GBPTZC<deductibleVATF2>
o GBQTZC<deductibleVATF2>
o GBPT0E<deductibleVATF2>
o GBQT0E<deductibleVATF2>
o GBPTRI<deductibleVATF2>
o GBQTRI<deductibleVATF2>
o GBPTRC<deductibleVATF2>
o GBQTRC<deductibleVATF2>
o GBPTRE<deductibleVATF2>
o GBQTRE<deductibleVATF2>
o GBPTSI<deductibleVATF2>
o GBQTSI<deductibleVATF2>
o GBPTSC<deductibleVATF2>
o GBQTSC<deductibleVATF2>
o GBPTSE<deductibleVATF2>
o GBQTSE<deductibleVATF2>
o GBSI0C
o GBXI0C
o GBST0C
o GBXT0C
o GBSI0I
o GBXI0I
o GBS20C
o GBX20C
o GBS20I
o GBX20I

21.1.1

Update item Release Details / Change log

Brexit - Addition of XU country code Intrastat (Country of Origin) 

21.1.1 Brexit - The country of origin field has been updated to support XI and XU (or GB) prefixes according to the guidance issued by each Member State

Brexit - Disabled flow of services to Northern Ireland's EC Listing 

21.1.1 Brexit - Transactions of services with EU member states have been removed from ECL reports of Northern Ireland (pdf & e-file). Effective date 1 January 2021. Transactions remain visible in the ECL user interface in GBNI tab

Brexit-ECL: Combination GB in country ID with XI VAT number is blocked - warnings 

21.1.1 Brexit - A fix is provided to allow Intracommunity transactions with Northern Ireland where the VATNumberUsed field includes an XI VAT number but the CountryNumberUsed field is populated with GB

United Kingdom GB/ GBNI - Certain reverse charge transactions not to be mapped

21.1.1

GB/XI - Mappings - The release note for the 20.9.1 release provided mappings that would be effective March 1, 2021, for the IDs listed below. We have implemented changes to this and the IDs below will not be activated on March 1, 2021

o ID 2719/ 2720 Supply – domestic – immovable property – reverse charge - trade good Art 199 (c)
o ID 236/ 237 Purchase – domestic – trade_good – reverse_charge – art 199
o ID 2066/ 2067 Purchase – reverse charge – domestic supplier – standard rate – art 199

Brexit - Supply GB to EU via Northern Ireland - Mappings 

21.1.1

GB - Mappings - With a start date 01 01 2021 we have added the following mappings:


• Combination IDs 71/81
• Tax Base: 6
• VAT Amount: 1
• Transactions IDs:


o 4972 Supply - Export - exempt/zero-rated - trade_good - GB to EU via Northern Ireland
o 4973 credit_note - Supply - Export - exempt/zero-rated - trade_good - GB to EU via Northern Ireland
o 4974 Supply - Export - exempt/zero-rated - capital_good - GB to EU via Northern Ireland
o 4975 credit_note - Supply - Export - exempt/zero-rated - capital_good - GB to EU via Northern Ireland
o 4976 Supply - Export - standard_rated - trade_good - GB to EU via Northern Ireland
o 4977 credit_note - Supply - Export - standard_rated - trade_good - GB to EU via Northern Ireland
o 4978 Supply - Export - standard_rated - capital_good - GB to EU via Northern Ireland
o 4979 credit_note - Supply - Export - standard_rated - capital_good - GB to EU via Northern Ireland
o 4980 Supply - Export - reduced_rate - trade_good - GB to EU via Northern Ireland
o 4981 credit_note - Supply - Export - reduced_rate - trade_good - GB to EU via NorthernG Ireland
o 4982 Supply - Export - reduced_rate - capital_good - GB to EU via Northern Ireland
o 4983 credit_note - Supply - Export - reduced_rate - capital_good - GB to EU via Northern IrelandAn issue was fixed when some incorrect character were displayed in PL VAT Book.

Brexit - Mapping corrections - IC supplies UK to EU and postponed accounting - application dates 

21.1.1

GB - Mappings - We detected and fix an error in the starting and end dates for certain transaction IDs in GB. The following transaction IDs will be operational as of 1 January 2021:


• Combination ID 27/37
• Tax Base: Box 7
• VAT Amount: Box 1, Box 4
• Transaction IDs

o 356 import_document - capital_good - reverse_charge - reduced_rate
o 357 credit_note - import_document - capital_good - reverse_charge - reduced_rate
o 358 import_document - trade_good - reverse_charge - reduced_rate
o 359 credit_note - import_document - trade_good - reverse_charge - reduced_rate
o 360 import_document - miscellaneous_good - reverse_charge - reduced_rate
o 361 credit_note - import_document - miscellaneous_good - reverse_charge - reduced_rate
o 362 import_document - capital_good - reverse_charge - standard_rate
o 363 credit_note - import_document - capital_good - reverse_charge - standard_rate
o 364 import_document - trade_good - reverse_charge - standard_rate
o 365 credit_note - import_document - trade_good - reverse_charge - standard_rate
o 366 import_document - miscellaneous_good - reverse_charge - standard_rate
o 367 credit_note - import_document - miscellaneous_good - reverse_charge - standard_rate
o 1594 import_document - industrial_gold - pure_silver - reverse_charge - standard_rate - trade_good
o 1595 credit_note - import_document - industrial_gold - pure_silver - reverse_charge - standard_rate - trade_good
o 1596 import_document - industrial_gold - pure_silver - reverse_charge - miscellaneous_good - standard_rate
o 1597 credit_note - import_document - industrial_gold - pure_silver - reverse_charge - miscellaneous_good - standard_rate
o 1610 import_document - scrap - reverse_charge - standard_rate - trade_good
o 1611 credit_note - import_document - scrap - reverse_charge - standard_rate - trade_good
o 1612 import_document - scrap - reverse_charge - miscellaneous_good - standard_rate
o 1613 credit_note - import_document - scrap - reverse_charge - miscellaneous_good - standard_rate

 

Generic Codes

o GBUVRI<deductibleVATF2>

o GBAVRI<deductibleVATF2>
o GBUVRC<deductibleVATF2>
o GBAVRC<deductibleVATF2>
o GBUVRE<deductibleVATF2>
o GBAVRE<deductibleVATF2>
o GBUVSI<deductibleVATF2>
o GBAVSI<deductibleVATF2>
o GBUVSC<deductibleVATF2>
o GBAVSC<deductibleVATF2>
o GBUVSE<deductibleVATF2>
o GBAVSE<deductibleVATF2>


GB - Mappings - Effective January 1, 2021, the following mappings have been deactivated:

 

• Transaction ID’s:

 

o 598 intra_community_supply - exempt/zero-rated - trade_good
o 599 credit_note - intra_community_supply - exempt/zero-rated - trade_good
o 886 intra_community_supply - exempt/zero-rated - capital_good
o 887 credit_note - intra_community_supply - exempt/zero-rated - capital_good
o 904 intra_community_supply - exempt/zero-rated - trade_good - new_vehicle
o 905 credit_note - intra_community_supply - exempt/zero-rated - trade_good - new_vehicle
o 906 intra_community_supply - new_vehicle - exempt/zero-rated - capital_good
o 907 credit_note - intra_community_supply - new_vehicle - exempt/zero-rated - capital_good
o 972 Supply - intra_community_supply - new_vehicle - private_person - trade_good
o 973 credit_note - Supply - intra_community_supply - new_vehicle - private_person - trade_good
o 1523 credit_note - Supply - intra_community_supply - trade_good - vehicle - capital_good
o 2679 intra_community_supply - exempt/zero-rated - trade_good - preceeded_by_exempt_import
o 2680 credit_note - intra_community_supply - exempt/zero-rated - trade_good - preceeded_by_exempt_import
o 2681 intra_community_supply - exempt/zero-rated - capital_good - preceeded_by_exempt_import
o 2682 credit_note - intra_community_supply - exempt/zero-rated - capital_good - preceeded_by_exempt_import
o 4498 intra_community_supply - Call_off_stock - exempt/zero-rated - trade_good
o 4499 credit_note - intra_community_supply - Call_off_stock- exempt/zero-rated - trade_good
o 4500 intra_community_supply - call_off_stock - exempt/zero-rated - capital_good
o 4501 credit_note - intra_community_supply - call_off_stock - exempt/zero-rated - capital_good

 

• Generic codes:

 

o <country>SI0C
o <country>XI0C
o <country>SI0I
o <country>XI0I
o <country>S20C

o <country>X20C
o <country>S20I
o <country>X20I

Brexit - mappings for movement of own goods between XI and XU - addition/correction 

21.1.1

GB/XI - Mappings - Effective January 1, 2021, the following mappings have been added:

 

  1. Self-Supply


• Zero-rated

o Tax Base: 6
o Transaction ID’s:

▪ 4990 Supply - self_supply - capital_good - zero_rate - GB to NI
▪ 4991 credit_note - Supply - self_supply - capital_good - zero_rate - GB to NI

o Generic codes:

▪ <country>O70I
▪ <country>K70I

 

• Standard and Reduced Rate

o Tax Base: 6
o VAT Amount: 1
o Transaction ID’s:

▪ 4992 Supply - self_supply - reduced_rate - capital_good - GB to NI
▪ 4993 credit_note - Supply - self_supply - reduced_rate - capital_good - GB to NI
▪ 4994 Supply - self_supply - standard_rate - capital_good - GB to NI
▪ 4995 credit_note - Supply - self_supply - standard_rate - capital_good - GB to NI

o Generic codes:

▪ <country>O7RI
▪ <country>K7RI
▪ <country>O7SI
▪ <country>K7SI


• Combination 0:

▪ 4986 Supply - self_supply - reduced_rate - capital_good - NI to GB
▪ 4987 credit_note - Supply - self_supply - reduced_rate - capital_good - NI to GB
▪ 4988 Supply - self_supply - standard_rate - capital_good - NI to GB
▪ 4989 credit_note - Supply - self_supply - standard_rate - capital_good - NI to GB
▪ 4984 Supply - self_supply - capital_good - zero_rate - NI to GB
▪ 4985 credit_note - Supply - self_supply - capital_good - zero_rate - NI to GB

o Generic codes:

▪ <country>O6RI
▪ <country>K6RI
▪ <country>O6SI
▪ <country>K6SI

▪ <country>O60I
▪ <country>K60I

 

2. Self-Supply Purchases

 

• Zero-rate

o Tax Base Box: 7
o Transaction ID’s:

▪ 4996 Purchase - self_supply - trade_good - exempt/zero_rated - GB to NI
▪ 4997 credit_note - Purchase - self_supply - trade_good - exempt/zero_rated - GB to NI

o Generic codes:


o <country>J60C<deductibleVATF2>
o <country>L60C<deductibleVATF2>

 

• Standard and Reduced Rate


o Tax Base: 7
o VAT Amount: 4
o Transaction ID’s:

▪ 4998 Purchase - self_supply - trade_good - reduced_rate - GB to NI
▪ 4999 credit_note - Purchase - self_supply - trade_good - reduced_rate - GB to NI
▪ 5000 Purchase - self_supply - trade_good - standard_rate - GB to NI
▪ 5001 credit_note - Purchase - self_supply - trade_good - standard_rate - GB to NI

o Generic codes:

▪ <country>J6RC<deductibleVATF2>
▪ <country>L6RC<deductibleVATF2>
▪ <country>J6SC<deductibleVATF2>
▪ <country>L6SC<deductibleVATF2>

 

• Combination 0:

 

▪ 5002 Purchase - self_supply - trade_good - exempt/zero_rated - NI to GB
▪ 5003 credit_note - Purchase - self_supply - trade_good - exempt/zero_rated -NI to GB
▪ 5004 Purchase - self_supply - trade_good - reduced_rate - NI to GB
▪ 5005 credit_note - Purchase - self_supply - trade_good - reduced_rate - NI to GB
▪ 5006 Purchase - self_supply - trade_good - standard_rate - NI to GB
▪ 5007 credit_note - Purchase - self_supply - trade_good - standard_rate - NI to GB

o Generic codes:

▪ <country>J70C<deductibleVATF2>
▪ <country>L70C<deductibleVATF2>
▪ <country>J7RC<deductibleVATF2>

▪ <country>L7RC<deductibleVATF2>
▪ <country>J7SC<deductibleVATF2>
▪ <country>L7SC<deductibleVATF2>

21.1.2

Update item Release Details / Changelog

Brexit - EU - Intra-community transactions of services from/to XI should be blocked 

21.1.2

Brexit- We have disabled transaction IDs art 44 services EU countries for reporting operations to / from Northern Ireland.

With start date 1 January 2021, operations corresponding to services art 44 between Northern Ireland and EU countries should be reported under transaction IDs and generics codes corresponding to art 44 services Non EU, in accordance to new Brexit rules. 

United Kingdom - GB - VAT Return PDF 2021

21.1.2

GB - VAT Return - 2021 - PDF - We have added the new VAT Return for GB. All the changes refer to new descriptions for boxes 2, 4, 8, 9 of the return that include intra-community transactions between Northern Ireland and EU Member States.


 

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