ANNEX
‘ANNEX IV
XML structure for the standard form that may be used by the taxpayer or his intermediary to submit records requested pursuant to Article 47i of Regulation (EU) No 904/2010
This Annex sets out an XML structure for the standard form that taxpayers or their intermediaries may use to submit records requested pursuant to Article 47i of Regulation (EU) No 904/2010.
This structure includes, for each field:
(a)
a field index, in order to indicate the hierarchy of each object/field;
(b)
an indicator ‘*’ to identify if the field is mandatory or not. ‘**’ means that a choice must be made between fields;
(c)
a field name;
(d)
technical notes, to explain exactly what should be filled in and how;
(e)
a format and a dimension to be validated on an XML Schema Definition (XSD) file;
(f)
when relevant, references to Article 63c of Council Implementing Regulation (EU) No 282/2011*.
The proposed structure contains the following tables:
(1)
Header
(2)
MasterFiles
(2.1)
Customer
(3)
SourceDocuments
(3.1)
Transactions
(3.2)
MovementOfGoods
1 – * Header
The table Header contains the general information relating to the taxpayer to whom the records refer.
Field
Index
Re-qui-red
Field Name
Technical notes
Format and dimension to be validated on XSD file
Article 63c
1.1
*
SAF-OSSFileVersion
Identification of the SAF-OSS version being used.
String
1.2
*
SAF-OSSFileDateCreated
Date of production of SAF-OSS in the format YYYY-MM-DD.
Date
1.3
*
SAF-OSSFileCountry
Two-letter country code according to ISO 3166-1 alpha 2 standard. Example, CA for Canada.
This field must be filled in with the taxable person’s country of origin code.
String-2
1.4
*
OSSVATRegistrationNumber
To be filled in with the VAT Registration Number assigned by the Member State of identification (MSI).
String-12
1.5
*
CompanyName
Official designation of the company’s or taxpayer’s name.
N/A
1.5.1
**
NameFree
The name in free format.
String
1.5.2
**
NameStruct
N/A
1.5.2.1
PrecedingTitle
Preceding title, for example “Her Excellency”.
String
1.5.2.2
Title
The list of titles, for example “Mr.”, “Ms.”, “Doctor”.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
1.5.2.3
*
FirstName
The first name.
String
1.5.2.4
MiddleName
The list of middle names.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
1.5.2.5
NamePrefix
The name prefix for example "von".
String
1.5.2.6
*
LastName
The last name/family name.
String
1.5.2.7
GenerationIdentifier
The list of generation identifiers, for example “Junior”, “Senior”.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
1.5.2.8
Suffix
The list of suffixes, for example, “PhD”, “UOM”.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
1.5.2.9
GeneralSuffix
A general suffix (for example, "Retired").
String
1.5.2.10
MaidenName
A prior surname, for example before marriage.
String
1.5.3
NameFree
String
1.6
BusinessName
Commercial designation of the taxable person.
String
1.7
*
StartDate
The StartDate element contains the date of the first day of the reporting period for this XML file in the format YYYY-MM-DD.
Date
1.8
*
EndDate
The EndDate element contains the date of the last day of the reporting period for this XML file in the format YYYY-MM-DD.
Date
1.9
*
CurrencyCode
Identifies the standard currency to be used in the monetary type fields, which is "EUR".
String-3
1.10
DataLocation
To be filled in with the identification of the service provider on which the data is kept and/or the identification of the third party that issues documents on behalf of the taxable person.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
N/A
1.10.1
ProviderTaxID
To be filled in with the tax identification number/tax registration number of the service provider and/or the third party that issue(s) documents on behalf of the taxable person.
String
1.10.2
ProviderName
To be filled in with the name of the service provider and/or the third party that issue(s) documents on behalf of the taxable person.
String
1.10.3
Country
The field must be filled in according to norm ISO 3166-1-alpha-2.
To be filled in with the country code where data is kept and/or the third party’s country of origin code.
String-2
1.11
HeaderComment
Additional comments.
String
1.12
Telephone
Country’s calling code must be populated in this field.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String-20
1.13
Email
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
1.14
Website
String
2 – * MasterFiles
2.1 Customer
The table Customer contains a list of customers.
Field
Index
Re-qui-red
Field Name
Technical notes
Format and Dimension to be validated on XSD file
Article 63c
2.1.1
*
CustomerID
The list of clients shall not include more than one registration with the same CustomerID.
String
2.1.2
CustomerTaxID
To be filled in with the tax identification number/tax registration number, if known.
String
2.1.3
TaxCountryID
To be filled in with the two-letter country code according to ISO 3166-1 alpha 2 standard of the country that provided the tax identification number/tax registration number.
String-2
2.1.4
CustomerName
To be filled in if requested and an invoice has been issued.
N/A
1(j)
2(i)
2.1.4.1
*
NameType
Must be filled in with:
«indiv» – Individual
«alias» – Otherwise called
«nick» – Nickname
«aka» – Also known as
«dba» – Doing business as
«legal» – Legal name
«atbirth» – At birth
«unknown» – If unknown, fill in “unknown”
String
2.1.4.2
**
NameFree
The name in free format.
String
2.1.4.3
**
NameStruct
N/A
2.1.4.3.1
PrecedingTitle
Preceding title, for example “Her Excellency”.
String
2.1.4.3.2
Title
The list of titles, for example “Mr.”, “Ms.”, “Doctor”.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
2.1.4.3.3
*
FirstName
The first name.
String
2.1.4.3.4
MiddleName
The list of middle names.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
2.1.4.3.5
NamePrefix
The name prefix for example "von".
String
2.1.4.3.6
*
LastName
The last name/family name.
String
2.1.4.3.7
GenerationIdentifier
The list of generation identifiers, for example “Junior”, “Senior”.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
2.1.4.3.8
Suffix
The list of suffixes, for example, “PhD”, UOM.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
2.1.4.3.9
GeneralSuffix
A general suffix (for example, "Retired").
String
2.1.4.3.10
MaidenName
A prior surname, for example before marriage.
String
2.1.4.4
NameFree
String
2.1.5
BillingAddress
If there is a need to make more than one reference, this element can be generated as many times as necessary.
N/A
1(j)
2(i)
2.1.5.1
*
BillingAddressID
Unique key for each billing address.
Integer
2.1.5.2
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
If unknown, fill “Unknown”
String
2.1.5.3
**
AddressStruct
String
2.1.5.3.1
Street
The street name.
String
2.1.5.3.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
2.1.5.3.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
2.1.5.3.4
FloorIdentifier
The identifier of a floor within a building.
String
2.1.5.3.5
DistrictName
The name of the district of the address.
String
2.1.5.3.6
POB
The post office box.
String
2.1.5.3.7
PostCode
The postal code (this must be provided if available).
String
2.1.5.3.8
*
City
If unknown, fill “Unknown”
String
2.1.5.3.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
2.1.5.3.10
OtherLocalId
Some other component of the address.
String
2.1.5.4
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
2.1.5.5
*
Country
If country is known, the field must be filled in according to norm ISO 3166-1-alpha-2.
The two-letter country code of the address.
If unknown, fill “ZZ”
String – 2
2.1.6
ShipToAddress
If there is a need to make more than one reference, this element can be generated as many times as necessary.
To be filled in with the known different permanent places of delivery associated to the customer file. If a different place of delivery is mentioned in a transportation document or invoice which will not be in the customer file for future use, there is no need for it to be mentioned in this element.
N/A
1(a)
1(k)
2(a)
2(j)
2.1.6.1
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
2.1.6.2
**
AddressStruct
String
2.1.6.2.1
Street
The street name.
String
2.1.6.2.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
2.1.6.2.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
2.1.6.2.4
FloorIdentifier
The identifier of a floor within a building.
String
2.1.6.2.5
DistrictName
The name of the district of the address.
String
2.1.6.2.6
POB
The post office box.
String
2.1.6.2.7
PostCode
The postal code (this must be provided if available).
String
2.1.6.2.8
*
City
String
2.1.6.2.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
2.1.6.2.10
OtherLocalId
Some other component of the address.
String
2.1.6.3
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
2.1.6.4
*
Country
The field must be filled in according to norm ISO 3166-1-alpha-2.
The two letter country code of the address.
String-2
2.1.7
Telephone
Country’s calling code must be populated in this field.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String-20
2.1.8
Email
If there is a need to make more than one reference, this element can be generated as many times as necessary.
String
3 – * SourceDocuments
3.1 – Transactions
The table Transactions contains a list of sales invoices/transactions. The cancelled documents/transactions should be shown, making it possible to verify the sequence of the documents’ numeration. Except for lines without fiscal relevance, namely technical descriptions, installation instructions and guarantee conditions, all document/transaction lines should be exported.
Field
Index
Re-qui-red
Field Name
Technical notes
Format and Dimension to be validated on XSD file
Article 63c
3.1.1
*
NumberOfEntries
The field must contain the total number of transactions, including cancelled ones.
Integer
3.1.2
*
TotalDebit
The field must contain the control sum of the DebitAmount field, excluding any cancelled transactions.
Monetary
3.1.3
*
TotalCredit
The field must contain the control sum of the CreditAmount field, excluding any cancelled transactions.
Monetary
3.1.4
Transaction
Sales transactions/documents.
N/A
3.1.4.1
*
TransactionNo
Unique number of the transaction/document.
String
1(j)
2(i)
1(l)
2(k)
3.1.4.2
*
DocumentStatus
N/A
3.1.4.2.1
*
TransactionStatus
The field must be filled in with:
« N » – Normal;
« C » – Cancelled document/transaction.
String-1
3.1.4.2.2
*
TransactionStatusDate
Date of the last recording of transaction status including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and Time
3.1.4.2.3
Reason
Reason of transaction status change.
String
3.1.4.3
Period
To be filled in with the quarter of the taxation period:
Q1.yyyy, Q2.yyyy, Q3.yyyy, Q4.yyyy.
In the import regime fill in the month of the taxation period:
M1.yyyy to M12.yyyy.
String-8
3.1.4.4
*
TransactionDate
Sale transaction’s issue date in the format YYYY-MM-DD.
Date
3.1.4.5
*
TransactionType
The field must be filled in with:
« TR » – Sale transaction;
« RT » – Return/credit transaction;
« IN » – Invoice;
String-2
« DN » – Debit note;
« CN » – Credit note.
1(l)
2(k)
1(e)
2(e)
3.1.4.6
*
SystemEntryDate
Date of the last time the record was saved before its issuance and must include hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date of the transaction’s record to the second.
Date and time
3.1.4.7
*
BillingIndicators
N/A
3.1.4.7.1
*
PartyBillingIndicator
The field must be filled in with:
0 – If it concerns transactions/invoices issued by the taxable person;
1 – For transactions/invoices issued on behalf of the taxable person by a third party.
Integer
3.1.4.7.2
*
SourceBilling
Each unique key identifies a different invoicing programme where “0” identifies the transactions/invoices issued by the invoicing programme that generates the SAF-OSS. The remaining keys identify the transactions/invoices issued in other invoicing programmes which have been integrated into the invoicing programme that generates the SAF-OSS.
Integer
3.1.4.8
*
CustomerID
The unique key of the customers’ table [Customer] respecting the rule defined for CustomerID.
String
3.1.4.9
OSSScheme
To be filled in with:
0 – non-Union scheme;
1 – Union scheme;
2 – import scheme;
9 – Other sales [sales not made under the aforementioned schemes];
Integer
3.1.4.10
MSC
Information about the place of consumption.
N/A
1(a) 2(a)
3.1.4.10.1
*
Country
This field must be filled in according to norm ISO 3166-1-alpha-2 .
String-2
3.1.4.10.2
*
CustomerLocation
To be filled in with all the evidence used in the decision-making process even if, in the end, only one has been used to determine the country of consumption.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
N/A
3.1.4.10.2.1
*
EvidenceforCustomerLocation
Must be filled in with:
A – Billing address of the customer
B – IP address or geolocation;
C – Bank details;
D – Mobile country codes or SIM card used by customer;
E – Location of the fixed landline used for service;
F – Other means;
G – Place of delivery;
H – Other payment services;
I – ID card/passport.
String-1
1(k)
3.1.4.10.2.2
*
LocationEvidence
To be filled in with the evidence that made it possible to determine the country of consumption according to the field "EvidenceforCustomerLocation", e.g., IP Address, phone number with country calling code, International Bank Account Number (IBAN) or other payment service reference used, etc.
When the billing address is used as evidence, this field must be filled in with one of the BillingAddressID’s unique keys from the Customer table.
If the place of consumption is determined by the place of delivery, this field must be filled in with the string “Place of delivery” and the ShipToAddress element 3.1.4.10.3 must be filled in with the address.
String
3.1.4.10.2.3
*
LocationEvidenceIndicator
The field must be filled in with:
0 – If the evidence is discarded during the decision-making process;
1 – If the evidence is used during the decision-making process.
Integer
3.1.4.10.3
ShipToAddress
Information about the delivery place where goods or services have been made available for the client or anyone the client has assigned.
N/A
1(k) 2(j)
3.1.4.10.3.1
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.1.4.10.3.2
**
AddressStruct
N/A
3.1.4.10.3.2.1
Street
The street name.
String
3.1.4.10.3.2.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
3.1.4.10.3.2.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
3.1.4.10.3.2.4
FloorIdentifier
The identifier of a floor within a building.
String
3.1.4.10.3.2.5
DistrictName
The name of the district of the address.
String
3.1.4.10.3.2.6
POB
The post office box.
String
3.1.4.10.3.2.7
PostCode
The postal code (this must be provided if available).
String
3.1.4.10.3.2.8
*
City
String
3.1.4.10.3.2.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
3.1.4.10.3.2.10
OtherLocalId
Some other component of the address.
String
3.1.4.10.3.3
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.1.4.10.3.4
*
Country
The field must be filled in according to norm ISO 3166-1-alpha-2.
The two-letter country code of the address.
String-2
3.1.4.10.4
ShipFromAddress
Information about the place of the shipping of the articles sold to the customer.
N/A
1(k) 2(j)
3.1.4.10.4.1
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.1.4.10.4.2
**
AddressStruct
N/A
3.1.4.10.4.2.1
Street
The street name.
String
3.1.4.10.4.2.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
3.1.4.10.4.2.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
3.1.4.10.4.2.4
FloorIdentifier
The identifier of a floor within a building.
String
3.1.4.10.4.2.5
DistrictName
The name of the district of the address.
String
3.1.4.10.4.2.6
POB
The post office box.
String
3.1.4.10.4.2.7
PostCode
The postal code (this must be provided if available).
String
3.1.4.10.4.2.8
*
City
String
3.1.4.10.4.2.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
3.1.4.10.4.2.10
OtherLocalId
Some other component of the address.
String
3.1.4.10.4.3
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.1.4.10.4.4
*
Country
The field must be filled in according to norm ISO 3166-1-alpha-2.
The two letter country code of the address.
String-2
3.1.4.10.5
MovementEndTime
Date and time of the end of goods transport including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and time
3.1.4.10.6
MovementStartTime
Date and time of the beginning of goods transport including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and time
3.1.4.11
*
Line
N/A
3.1.4.11.1
*
LineNumber
Lines must be exported following the same order as in the original (and must be unique within the transaction).
Integer
3.1.4.11.2
MSC
Information about the place of consumption. This element must be filled in whenever the place of consumption differs in each line, otherwise it is possible to fill in solely the element 3.1.4.10 MSC.
N/A
1(a) 2(a)
3.1.4.11.2.1
*
Country
This field must be filled in according to norm ISO 3166-1-alpha-2 .
String-2
3.1.4.11.2.2
*
CustomerLocation
To be filled in with all the evidence used in the decision-making process even if, in the end, only one has been used to determine the country of consumption.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
N/A
3.1.4.11.2.2.1
*
EvidenceforCustomerLocation
Must be filled in with:
A – Billing address of the customer;
B – IP address or geolocation;
C – Bank details;
D – Mobile country codes or SIM card used by customer;
E – Location of the fixed landline used for service;
F – Other means;
G – Place of delivery;
H – Other payment services;
I – ID card/passport.
String-1
1(k)
3.1.4.11.2.2.2
*
LocationEvidence
To be filled in with the evidence that made possible to determine the country of consumption according to the field "EvidenceforCustomerLocation", e.g., IP Address, phone number with country calling code, International Bank Account Number (IBAN) or other payment service reference used, etc.
When the billing address is used as evidence, this field must be filled in with one of the BillingAddressID’s unique keys from the Customer table.
If the place of consumption is determined by the place of delivery, fill in with “Place of delivery” and the ShipToAddress element.
String
3.1.4.11.2.2.3
*
LocationEvidenceIndicator
The field must be filled in with:
0 – If the evidence is discarded during the decision-making process;
1 – If the evidence is used during the decision-making process.
Integer
3.1.4.11.2.3
ShipToAddress
Information about the delivery place where goods or services have been made available for the client or anyone the client has assigned.
N/A
1(k) 2(j)
3.1.4.11.2.3.1
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.1.4.11.2.3.2
**
AddressStruct
N/A
3.1.4.11.2.3.2.1
Street
The street name.
String
3.1.4.11.2.3.2.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
3.1.4.11.2.3.2.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
3.1.4.11.2.3.2.4
FloorIdentifier
The identifier of a floor within a building.
String
3.1.4.11.2.3.2.5
DistrictName
The name of the district of the address.
String
3.1.4.11.2.3.2.6
POB
The post office box.
String
3.1.4.11.2.3.2.7
PostCode
The postal code (this must be provided if available).
String
3.1.4.11.2.3.2.8
*
City
String
3.1.4.11.2.3.2.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
3.1.4.11.2.3.2.10
OtherLocalId
Some other component of the address.
String
3.1.4.11.2.3.3
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.1.4.11.2.3.4
*
Country
The field must be filled in according to norm ISO 3166-1-alpha-2.
The two-letter country code of the address.
String-2
3.1.4.11.2.4
ShipFromAddress
Information about the place of the shipping of the articles sold to the customer.
N/A
1(k) 2(j)
3.1.4.11.2.4.1
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.1.4.11.2.4.2
**
AddressStruct
N/A
3.1.4.11.2.4.2.1
Street
The street name.
String
3.1.4.11.2.4.2.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
3.1.4.11.2.4.2.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
3.1.4.11.2.4.2.4
FloorIdentifier
The identifier of a floor within a building.
String
3.1.4.11.2.4.2.5
DistrictName
The name of the district of the address.
String
3.1.4.11.2.4.2.6
POB
The post office box.
String
3.1.4.11.2.4.2.7
PostCode
The postal code (this must be provided if available).
String
3.1.4.11.2.4.2.8
*
City
String
3.1.4.11.2.4.2.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
3.1.4.11.2.4.2.10
OtherLocalId
Some other component of the address.
String
3.1.4.11.2.4.3
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.1.4.11.2.4.4
*
Country
The field must be filled in according to norm ISO 3166-1-alpha-2.
The two-letter country code of the address.
String-2
3.1.4.11.2.5
MovementEndTime
Date and time of the end of goods transport including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and time
3.1.4.11.2.6
MovementStartTime
Date and time of the beginning of goods transport including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and time
3.1.4.11.3
OrderReferences
To be filled in with the order number.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
N/A
2(l)
3.1.4.11.3.1
*
OriginatingON
To be filled in with the order/transaction number.
String
3.1.4.11.3.2
OrderDate
To be filled in with the order date in the format YYYY-MM-DD.
Date
3.1.4.11.4
DocumentReferences
If there is a need to make more than one reference, this element can be generated as many times as necessary.
N/A
2(m)
3.1.4.11.4.1
*
DocumentType
Must be filled in with:
« DN » – Delivery note;
« TG » – Transport guide (include here the global transport documents);
« CN » – Consignment note;
« RN » – Return note;
« OT » – Other.
String-2
3.1.4.11.4.2
*
DocumentReference
To be filled in with the unique consignment number.
String
3.1.4.11.4.3
DocumentDate
To be filled in in the format YYYY-MM-DD.
Date
3.1.4.11.5
*
ProductCode
The unique code in the list of goods/services.
String
2(b)
3.1.4.11.6
*
ProductCategory
« BA » radio or television programmes transmitted or retransmitted over a radio or television network;
« BB » radio or television programmes distributed via the internet or similar electronic network (IP streaming) if broadcast live or simultaneous to their being transmitted or retransmitted over a radio or television network;
« TA » fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component, otherwise known as videophone services;
« TB » telephone services provided through the internet, including voice over internet Protocol (VoIP);
« TC » voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;
« TD » paging services;
« TE » audiotext services;
« TF » facsimile, telegraph and telex;
« TG » telephone helpdesk services by which assistance is provided to users in case of problems with their radio or television network, internet or similar electronic network;
« TH » access to the internet, including the World Wide Web;
« TI » private network connections providing telecommunications links for the exclusive use of the client;
« TJ » private network connections providing telecommunications links for the exclusive use of the client;
« TK » the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider;
« SA » website supply, web-hosting, distance maintenance of programmes and equipment;
« SB » supply of software and updating thereof;
« SC » supply of images, text and information and making available of databases;
« SD » supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;
« SE » supply of distance teaching;
« GD » – goods;
« OS » – other services;
« TX » – other taxes besides VAT (e.g. environmental taxes);
« OT » other (e.g. freights, insurances, etc.
String-2
1(b)
3.1.4.11.7
ClassificationCode
To be filled in with the Combined Nomenclature (CN) codes for goods or Classification of Products by Activity (CPA) codes for services.
Examples:
92029030 for CN code
611051 for CPA code
String
3.1.4.11.8
*
Description
Description of the transaction/invoice line.
String
1(b) 2(b)
3.1.4.11.9
*
Quantity
Decimal
1(b) 2(b)
3.1.4.11.10
*
UnitOfMeasure
String
3.1.4.11.11
*
UnitPrice
Monetary
3.1.4.11.12
*
DateofSupply
Date of the dispatch of the goods or of the delivery of the service in the format YYYY-MM-DD.
Date
1(c) 2(c)
3.1.4.11.13
References
References to sales correction documents.
N/A
1(e) 2(e)
3.1.4.11.13.1.
*
Reference
In the case of credit or debit notes or equivalent transactions, reference to the invoice/transaction, through the unique identification of the invoice/transaction, if it exists in the respective systems.
String
3.1.4.11.13.2.
Reason
To be filled in with the credit or debit reason.
String
3.1.4.11.14
**
DebitAmount
Debit amount entry line in the sales account (issued credit notes).
Monetary
1(d) 1(e) 2(d) 2(e)
3.1.4.11.15
**
CreditAmount
Credit amount entry line in the sales account (issued transactions or invoices and debit notes).
Monetary
1(d) 1(e) 2(d) 2(e)
3.1.4.11.16
*
Tax
N/A
1(f) 2(f)
3.1.4.11.16.1
*
TaxCountryRegion
To be filled in with country or region of the tax. This field must be filled in with the norm ISO 3166-2.
Example:
«PT-20» Autonomous Region of the Azores.
String-5
3.1.4.11.16.2
*
TaxCode
VAT tax rate in MSC:
« SPR » – Super reduced tax rate;
« INT » – Intermediate tax rate;
« RED » – Reduced tax rate;
« STD » – Standard tax rate;
« NS » – Non-subject to tax;
« EXM » – Tax Exempt.
String
3.1.4.11.16.3
*
VAT Rate
It is required to fill in this field with the applicable a tax rate.
Decimal
3.1.4.11.17
SettlementAmount
Amount of line discount and proportional global discount.
Monetary
1(d) 1(e) 2(d) 2(e)
3.1.4.12
*
DocumentTotals
N/A
3.1.4.12.1
*
TaxPayable
Total amount of taxes.
Monetary
1(g) 2(g)
3.1.4.12.2
*
TaxableAmount
To be filled in with total of the document/transaction without taxes.
This field must not include the amounts relating to taxes.
Monetary
1(d) 2(d)
3.1.4.12.3
*
GrossTotal
To be filled in with total of the document/transaction with taxes.
Monetary
3.1.4.12.4
*
Currency
Original currency used when issuing the transaction/invoice.
N/A
1(d) 1(g) 2(d) 2(g)
3.1.4.12.4.1
*
CurrencyCode
The field must be filled in according to norm ISO 4217 .
String-3
3.1.4.12.4.2
*
CurrencyAmount
Gross Total in the original currency of the document/transaction.
Monetary
3.1.4.12.4.3
*
ExchangeRate
The exchange rate used in the conversion into EUR must be mentioned.
Decimal
3.1.4.12.5
Payment
N/A
3.1.4.12.5.1
*
PaymentType
Type of payment:
« AP » – Advanced payment;
« PP » – Partial payment;
« TP » – Total payment.
String-2
1(i)
3.1.4.12.5.2
*
PaymentDate
To be filled in in the format YYYY-MM-DD.
Date
1(h) 2(h)
3.1.4.12.5.3
*
PaymentAmount
Monetary
1(h) 2(h)
3.1.4.12.5.4
PaymentMechanism
The field must be filled in with:
« CD » – Cash on delivery;
« CH » – Cheque;
« DC » – Debit card;
« CC » – Credit card;
« BT » – Bank transfer (including direct debit);
« GC » – Gift card/voucher;
« PP » – E-money (E-wallet and E-money payments);
«OT » – Other.
String-2
3.2 – MovementOfGoods
The table MovementOfGoods contains a list of transportation documents and transactions. Cancelled transportation documents and transactions should be shown, making it possible to verify the sequence of the documents’ numeration. Except for lines without fiscal relevance, namely technical descriptions, installation instructions and guarantee conditions, all transportation document and transaction lines should be exported.
Field
Index
Re-qui-red
Field Name
Technical notes
Format and Dimension to be validated on XSD file
Article 63c
3.2.1
*
NumberOfMovementLines
The field must contain the total number of transactions, including cancelled ones.
Integer
3.2.2
*
TotalQuantityIssued
The field must contain the control sum of the quantity field, excluding any cancelled transactions.
Decimal
3.2.3
StockMovement
Transport transactions/documents.
N/A
3.2.3.1
*
MovementNo
Unique number of the transaction/document.
String
2(m)
3.2.3.2
*
DocumentStatus
N/A
3.2.3.2.1
*
MovementStatus
The field must be filled in with:
« N » – Normal;
« C » – Cancelled document/transaction.
String-1
3.2.3.2.2
*
MovementStatusDate
Date of the last recording of transaction status including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and Time
3.2.3.2.3
Reason
Reason of transaction status change.
String
3.2.3.3
Period
To be filled in with the quarter of the taxation period: Q1.yyyy, Q2.yyyy, Q3.yyyy, Q4.yyyy.
In the import regime fill in the month of the taxation period: M1.yyyy to M12.yyyy.
String-8
3.2.3.4
*
MovementDate
Document/transaction’s issue date in the format YYYY-MM-DD.
Date
3.2.3.5
*
MovementType
Must be filled in with:
« DN » – Delivery note;
« TG » – Transport guide (include here the global transport documents);
« CN » – Consignment note;
« RN » – Return note;
« OT » – Other.
String-2
1(l) 2(k)
3.2.3.6
*
SystemEntryDate
Date of the last time the record was saved before its issuance, must include hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and time
3.2.3.7
*
BillingIndicators
N/A
3.2.3.7.1
*
PartyBillingIndicator
The field must be filled in with:
0 – If it concerns transactions/documents issued by the taxable person;
1 – For transactions/documents issued on behalf of the taxable person by a third party.
Integer
3.2.3.7.2
*
SourceBilling
Each unique key identifies a different programme where “0” identifies the transactions/documents issued by the programme that generates the SAF-OSS. The remaining keys identify the transactions/documents issued in other programmes which have been integrated into the programme that generates the SAF-OSS.
Integer
3.2.3.8
*
CustomerID
The unique key of the customers’ table [Customer] respecting the rule defined for CustomerID.
String
3.2.3.9
OSSScheme
To be filled in with:
1 – Union scheme;
2 – import scheme;
9 – Other movements of goods [Movement of goods not related to aforementioned schemes]
Integer
3.2.3.10
ShipToAddress
Information about the place where the transport ends and goods have been made available for the client or anyone the client has assigned.
N/A
1(a) 1(k) 2(a) 2(j)
3.2.3.10.1
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.2.3.10.2
**
AddressStruct
N/A
3.2.3.10.2.1
Street
The street name.
String
3.2.3.10.2.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
3.2.3.10.2.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
3.2.3.10.2.4
FloorIdentifier
The identifier of a floor within a building.
String
3.2.3.10.2.5
DistrictName
The name of the district of the address.
String
3.2.3.10.2.6
POB
The post office box.
String
3.2.3.10.2.7
PostCode
The postal code (this must be provided if available).
String
3.2.3.10.2.8
*
City
String
3.2.3.10.2.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
3.2.3.10.2.10
OtherLocalId
Some other component of the address.
String
3.2.3.10.3
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.2.3.10.4
*
Country
The field must be filled in according to norm ISO 3166-1-alpha-2.
The two-letter country code of the address.
String-2
3.2.3.11
ShipFromAddress
Information about the place where the dispatch or the transport begins.
N/A
1(k) 2(j)
3.2.3.11.1
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address, as it should appear on an envelope with each line separated by a carriage return character.
String
3.2.3.11.2
**
AddressStruct
N/A
3.2.3.11.2.1
Street
The street name.
String
3.2.3.11.2.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
3.2.3.11.2.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
3.2.3.11.2.4
FloorIdentifier
The identifier of a floor within a building.
String
3.2.3.11.2.5
DistrictName
The name of the district of the address.
String
3.2.3.112.6
POB
The post office box.
String
3.2.3.11.2.7
PostCode
The postal code (this must be provided if available).
String
3.2.3.11.2.8
*
City
String
3.2.3.11.2.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
3.2.3.11.2.10
OtherLocalId
Some other component of the address.
String
3.2.3.11.3
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.2.3.11.4
*
Country
The field must be filled in according to norm ISO 3166-1-alpha-2
The two-letter country code of the address.
String-2
3.2.3.12
MovementEndTime
Date and time of the end of goods transport including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and time
3.2.3.13
MovementStartTime
Date and time of the beginning of goods transport including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and time
3.2.3.14
*
Line
N/A
3.2.3.14.1
*
LineNumber
Lines must be exported following the same order as in the original (and must be unique within the transaction).
Integer
3.2.3.14.2
ShipToAddress
Information about the place where the transport ends and goods have been made available to the client or anyone the client has assigned.
N/A
1(k) 2(j)
3.2.3.14.2.1
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.2.3.14.2.2
**
AddressStruct
N/A
3.2.3.14.2.2.1
Street
The street name.
String
3.2.3.14.2.2.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
3.2.3.14.2.2.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
3.2.3.14.2.2.4
FloorIdentifier
The identifier of a floor within a building.
String
3.2.3.14.2.2.5
DistrictName
The name of the district of the address.
String
3.2.3.14.2.2.6
POB
The post office box.
String
3.2.3.14.2.2.7
PostCode
The postal code (this must be provided if available).
String
3.2.3.14.2.2.8
*
City
String
3.2.3.14.2.2.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
3.2.3.14.2.2.10
OtherLocalId
Some other component of the address.
String
3.2.3.14.2.3
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.2.3.14.2.4
*
Country
The field must be filled in according to norm ISO 3166-1-alpha-2
The two-letter country code of the address.
String-2
3.2.3.14.3
ShipFromAddress
Information about the place where the dispatch or the transport begins.
N/A
1(k) 2(j)
3.2.3.14.3.1
**
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.2.3.14.3.2
**
AddressStruct
N/A
3.2.3.14.3.2.1
Street
The street name.
String
3.2.3.14.3.2.2
BuildingIdentifier
The identifier of the building on the street, typically a number.
String
3.2.3.14.3.2.3
SuiteIdentifier
The identifier of an office or similar part of a building.
String
3.2.3.14.3.2.4
FloorIdentifier
The identifier of a floor within a building.
String
3.2.3.14.3.2.5
DistrictName
The name of the district of the address.
String
3.2.3.14.3.2.6
POB
The post office box.
String
3.2.3.14.3.2.7
PostCode
The postal code (this must be provided if available).
String
3.2.3.14.3.2.8
*
City
String
3.2.3.14.3.2.9
CountrySubentity
A geographic area of the country larger than district or city, for example a county, department, Land, canton.
String
3.2.3.14.3.2.10
OtherLocalId
Some other component of the address.
String
3.2.3.14.3.3
AddressFree
The address in free format (this must include the postal code if available).
The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.
String
3.2.3.14.3.4
*
Country
The field must be filled in according to norm ISO 3166-1-alpha-2
The two-letter country code of the address.
String – 2
3.2.3.14.4
MovementEndTime
Date and time of the end of goods transport including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and time
3.2.3.14.5
MovementStartTime
Date and time of the beginning of goods transport including hour, minute and second:
YYYY-MM-DDThh:mm:ss ± hh:mm
Date and time
3.2.3.14.6
OrderReferences
To be filled in with the order number.
If there is a need to make more than one reference, this element can be generated as many times as necessary.
N/A
2(l)
3.2.3.14.6.1
*
OriginatingON
To be filled in with the order/transaction number.
String
3.2.3.14.6.2
OrderDate
To be filled in with the order date in the format YYYY-MM-DD.
Date
3.2.3.14.7
*
ProductCode
The unique code in the list of goods.
String
1(b) 2(b)
3.2.3.14.8
*
ProductCategory
Must be filled in with:
« GD » – goods
« TX » – other taxes besides VAT (e.g. environmental taxes)
« OT » – other (e.g. freights, insurances, etc.)
String-2
3.2.3.14.9
ClassificationCode
To be filled in with the CN codes for goods (CPA codes for services, if mentioned)
String
3.2.3.14.10
*
Description
Description of the transaction/document line.
String
1(b) 2(b)
3.2.3.14.11
*
Quantity
Decimal
1(b) 2(b)
3.2.3.14.12
*
UnitOfMeasure
String
3.2.3.14.13
*
UnitPrice
When not valued in the database, must be filled in with "0.00".
Monetary
3.2.3.14.14
*
DateofSupply
Date of the dispatch of the goods in the format YYYY-MM-DD.
Date
1(c) 2(c)
3.2.3.14.15
**
DebitAmount
To fill in for entry of goods.
When not valued in the database, it must be filled in with "0.00".
Monetary
1(l) 2(k)
3.2.3.14.16
**
CreditAmount
To fill in for exit of goods.
When not valued in the database, it must be filled in with "0.00".
Monetary
3.2.3.14.17
Tax
N/A
1(f) 2(f)
1(l) 2(k)
3.2.3.14.17.1
*
TaxCountryRegion
To be filled in with country or region of the tax. This field must be filled in with the norm ISO 3166-2
Example:
«PT-20» – Autonomous Region of the Azores.
String-5
3.2.3.14.17.2
*
TaxCode
VAT tax rate in MSC:
« SPR » – Super reduced tax rate;
« INT » – Intermediate tax rate;
« RED » – Reduced tax rate;
« STD » – Standard tax rate;
« NS » – Non-subject to tax;
« EXM » – Tax Exempt.
String
3.2.3.14.17.3
*
VAT Rate
It is required to fill in this field with the applicable tax rate.
Decimal
3.2.3.14.18
SettlementAmount
Amount of line discount and proportional global discount.
Monetary
1(d) 1(e) 2(d) 2(e)
3.2.3.15
*
DocumentTotals
N/A
3.2.3.15.1
*
TaxPayable
Total amount of taxes.
When not valued in the database, it must be filled in with "0.00".
Monetary
1(g) 2(g)
3.2.3.15.2
*
TaxableAmount
Total of the document/transaction without taxes.
This field must not include the amounts relating to taxes.
When not valued in the database, it must be filled in with "0.00".
Monetary
1(d) 2(d)
3.2.3.15.3
*
GrossTotal
Total of the document/transaction with taxes.
When not valued in the database, it must be filled in with "0.00".
Monetary
3.2.3.15.4
*
Currency
Original currency used when issuing the transaction/invoice.
N/A
1(d) 1(g) 2(d) 2(g)
3.2.3.15.4.1
*
CurrencyCode
The field must be filled in according to norm ISO 4217 .
String-3
3.2.3.15.4.2
*
CurrencyAmount
Gross Total in the original currency of the document/transaction.
Monetary
3.2.3.15.4.3
*
ExchangeRate
The exchange rate used in the conversion into EUR must be mentioned.
Decimal
*
Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax ( OJ L 77, 23.3.2011, p. 1 ).
’
