Type of Service: ftChargeItemCase
This table expands on the values provided in the Type of Service: ftChargeItemCase reference table of the Compliance Middleware with country-specific values applicable to the Spanish market.
Format
CCCC_vlll_gggg_NNSV
v - version
version 2
V - VAT
For more information, see VAT rules and rates. The fiskaltrust.Middleware checks that the VATRate of the charge item matches the rate of the category and that the VATAmount matches the rate within 0.01; mismatches are rejected.
| Value | Description |
|---|---|
0 | Unknown type of service for ES Not supported in Spain; charge items with this value are rejected ( EEEE_UnsupportedVatRate). |
1 | Discounted-1 VAT rate Reduced rate (tipo reducido), 10 %. |
2 | Discounted 2 VAT rate Reduced rate, 10 % (same rate as 1). |
3 | Normal VAT rate General rate (tipo general), 21 %. |
4 | Super reduced 1 VAT rate Super-reduced rate (tipo superreducido), 4 %. |
5 | Super reduced 2 VAT rate Super-reduced rate, 4 % (same rate as 4). |
6 | Parking VAT rate Not supported in Spain; charge items with this value are rejected. |
7 | Zero VAT rate 0 %. The nature-of-VAT segment ( NN) must identify the exemption or not-subject reason. |
8 | Not Taxable 0 %. The nature-of-VAT segment ( NN) must identify the exemption or not-subject reason. |
Table 1. VAT rate values (V) for Spain.
S - Type of Service
Only the types of service 0, 1, 2, 3, 5 and 9 are accepted by the fiskaltrust.Middleware in Spain; the other values are rejected with EEEE_UnsupportedChargeItemServiceType. For invoices to foreign customers the TicketBAI file distinguishes deliveries of goods (Entrega: 0, 1, 5) from services (PrestacionServicios: 2, 3, 9).
| Value | Description |
|---|---|
0 | Unknown type of service Handled as delivery of goods. |
1 | Delivery (supply of goods) |
2 | Other service (supply of service) |
3 | Tip Handled as a service. |
4 | Voucher Not supported in Spain; rejected. |
5 | Catalog service Handled as delivery of goods. |
6 | Not own sales / Agency business Not supported in Spain; rejected. |
7 | Own Consumption Not supported in Spain; rejected. |
8 | Grant Not supported in Spain; rejected. |
9 | Receivable Receivable creation is negative (-) amount Receivable reduction is positive (+) amount. Handled as a service. |
A | Cash Transfer Not supported in Spain; rejected. |
Table 2. Type of service values (S) for Spain.
NN - nature of VAT
The nature of VAT identifies why a line carries no VAT or a special treatment. The values follow the key lists of the AEAT (VERI*FACTU: L8A ClaveRegimen, L9 CalificacionOperacion, L10 OperacionExenta) and of the Basque provinces (TicketBAI: L9 ClaveRegimenIvaOpTrascendencia, L10 CausaExencion, L11 TipoNoExenta, L13 Causa of NoSujeta). Every 0 % line must carry one of the values below; a value that is not listed is rejected.
| Value | Description | VERI*FACTU record | TicketBAI file |
|---|---|---|---|
00 | Usual VAT applies | CalificacionOperacion S1, ClaveRegimen 01 | Sujeta/NoExenta, TipoNoExenta S1, clave 01 |
10 | Exempt: exports (art. 21 LIVA) | OperacionExenta E2, ClaveRegimen 02 | Sujeta/Exenta, CausaExencion E2, clave 02 |
11 | Exempt: intra-Community delivery of goods (art. 25 LIVA) | E5, clave 01 | Exenta E5, clave 01 |
13 | Exempt: transactions treated as exports (art. 22 LIVA) | E3, clave 02 | Exenta E3, clave 02 |
14 | Exempt: customs and tax-warehouse regimes (art. 23 and 24 LIVA) | E4, clave 02 | Exenta E4, clave 02 |
20 | Not subject: location rules | CalificacionOperacion N2, clave 01 | NoSujeta, Causa RL |
21 | Not subject: art. 7 and 14 LIVA and others | N1, clave 01 | NoSujeta, Causa OT |
30 | Exempt: domestic transactions (art. 20 LIVA) | E1, clave 01 | Exenta E1, clave 01 |
31 | Exempt: other exemptions | E6, clave 01 | Exenta E6, clave 01 |
50 | Reverse charge (inversión del sujeto pasivo) | CalificacionOperacion S2, clave 01 | Sujeta/NoExenta, TipoNoExenta S2, clave 01 |
60 | Not subject: foreign tax applies (IPSI/IGIC territories or another country) | N1, clave 01; the applied tax (Impuesto) follows the tax regime configured for the queue | NoSujeta, Causa IE, clave 08 |
80 | Excluded: transactions on behalf of third parties | N1, clave 01 | NoSujeta, Causa VT, clave 01 |
Table 3. Nature of VAT values (NN) for Spain.
The applied tax of a VERI*FACTU record (Impuesto: 01 VAT, 02 IPSI for Ceuta and Melilla, 03 IGIC for the Canary Islands) is a property of the queue configuration, not of the charge item. The special regimes of ClaveRegimen beyond 01 (general) and 02 (exports) and the equivalence surcharge are not supported yet.
lll - local tagging/flag
TBD
gggg - global tagging/flag
| Value | Description |
|---|---|
0001 | IsVoid Marks ChargeItem as Void previous position. Quantity and amount are inverted, related to original item. |
0002 | IsReturn/IsRefund Marks ChargeItem as Return of good or service. Quantity and amount are inverted, related to original item. |
0004 | Discount Marks ChargeItem as Discount/Extra for previous position. Positive (+) amount is extra. Negative (-) amount is discount IsVoid or IsReturn/IsRefund will invert this behavior. |
0008 | Downpayment Marks ChargeItem as a downpayment. Positive (+) amount is the creation of downpayment. Negative (-) amount is reduction of downpayment. IsVoid or IsReturn/IsRefund will invert this behavior. |
0010 | Returnable Marks ChargeItem as a returnable. Positive (+) amount/quantity is handout. Negative (-) amount/quantity is reverse. IsVoid or IsReturn/IsRefund will invert this behavior. |
0020 | TakeAway Marks ChargeItem as TakeAway item to prove special VAT application |
8000 | ShowInPayments Visualize the item after Total Amount. This inverts amount and does not include the amount into the visualized total amount on the receipt. |
Table 4. Global tagging/flag values (gggg) for Spain.
ftChargeItemCaseFlag
This table shows flags that can be added to each ftChargeItemCase with values applicable to the Spanish market.