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Merge pull request #589 from WERBASKSR/master
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Add new tax exemption reason code VATEX_EU_79_C.
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stephanstapel authored Jan 19, 2025
2 parents 9e30e23 + ef5687d commit c416590
Showing 1 changed file with 52 additions and 1 deletion.
53 changes: 52 additions & 1 deletion ZUGFeRD/TaxExemptionReasonCodes.cs
Original file line number Diff line number Diff line change
Expand Up @@ -27,6 +27,21 @@ namespace s2industries.ZUGFeRD
/// </summary>
public enum TaxExemptionReasonCodes
{
/// <summary>
/// Exempt based on article 79, point c of Council Directive 2006/112/EC
/// Exemptions relating to repayment of expenditures.
/// <remarks>
/// Repayment of expenditure is not an exemption in the sense of the VAT Directive but may be handled as such in the context of the EN16931.
/// </remarks>
/// </summary>
VATEX_EU_79_C,

/// <summary>
/// Exempt based on article 132 of Council Directive 2006/112/EC
/// Exemptions for certain activities in public interest.
/// </summary>
VATEX_EU_132,

/// <summary>
/// Exempt based on article 132 of Council Directive 2006/112/EC
///
Expand Down Expand Up @@ -251,6 +266,24 @@ public enum TaxExemptionReasonCodes
/// </summary>
VATEX_EU_143_1L,


/// <summary>
/// Exempt based on article 144 of Council Directive 2006/112/EC
/// Member States shall exempt the supply of services relating to the importation of goods
/// where the value of such services is included in the taxable amount in accordance with Article 86(1)(b)
/// </summary>
VATEX_EU_144,

/// <summary>
/// Exempt based on article 146 section 1 (e) of Council Directive 2006/112/EC
/// the supply of services, including transport and ancillary transactions,
/// but excluding the supply of services exempted in accordance with
/// Articles 132 and 135, where these are directly connected with the
/// exportation or importation of goods covered by Article 61 and
/// Article 157(1)(a).
/// </summary>
VATEX_EU_146_1E,

/// <summary>
/// Exempt based on article 148 of Council Directive 2006/112/EC
///
Expand Down Expand Up @@ -356,6 +389,12 @@ public enum TaxExemptionReasonCodes
/// </summary>
VATEX_EU_151_1E,

/// <summary>
/// Exempt based on article 159 of Council Directive 2006/112/EC
/// Member States may exempt the supply of services relating to the supply of goods referred to in Article 156, Article 157(1)(b) or Article 158.
/// </summary>
VATEX_EU_159,

/// <summary>
/// Exempt based on article 309 of Council Directive 2006/112/EC
///
Expand Down Expand Up @@ -433,7 +472,19 @@ public enum TaxExemptionReasonCodes
///
/// Only use with VAT category code O
/// </summary>
VATEX_EU_O
VATEX_EU_O,

/// <summary>
/// France domestic VAT franchise in base
/// VAT exemption for Micro companies when Revenue is lower than a threashold
/// </summary>
VATEX_FR_FRANCHISE,

/// <summary>
/// France domestic Credit Notes without VAT, due to supplier forfeit of VAT for discount
/// </summary>
VATEX_FR_CNWVAT

}

internal static class TaxExemptionReasonCodesExtensions
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