O2C (FMCG) ideal INVOIC message Guideline

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1 O2C (FMCG) ideal INVOIC message Guideline v3.4 ( ) Disclaimer: The current document provides a way of electronic invoicing which is compliant with the Belgian law. By implementing it (by mutual consent), the Belgian retailers and their suppliers (electronically) meet the conditions for legal invoicing, and as such degrade paper invoices to mere copies of the legal document. However, it must be understood that under no circumstances the current ideal INVOIC message will be regarded as complete unless credit/debit note and invoicing of empty goods have fully been incorporated. Also, a calculation example taken from the VAT Manual of the VAT Administration will be added.

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3 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 3 / 40 (v ) 0. Log of Changes Version Release date Summary of Changes v May 2012 Update on RTI working method on p 18, 19 & 30. v Aug 2011 Version numbers updated v Dec Version numbers adapted - Small spelling mistakes corrected - Segment numbers aligned to INVOIC EANCOM 2002 S3 version EAN011 v Jun Section 2.2. (P2): improved wording of application terms; - incorporated CN Proposals (v2.1) as Chapter 3; - re-numbered the Technical Issues Chapter accordingly (= Chapter.4) v Feb Introduction: completely refurbished; - added descriptions of code values; - removed retailer columns; - incorporated calculations & subtotals (see Chapter 2). v [intermediate version, never officially distributed] v Jun 2009 Changed document name: added GS1 B&L and FMCG v Mar 2009 GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

4 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 4 / 40 (v ) 1. Premises 1.1. This document describes an implementation of the EANCOM 2002 INVOIC message for the Belgian retail sector (FMCG). It is a further elaboration of the EBL001 User Guide, and largely takes into account the invoicing practices of the major Belgian Retailers and Brand Manufacturers. The EBL001 itself is based on EANCOM 2002, but for some DEs it uses code values which are not part of the EANCOM 2002 Codes list. The EBL001 is compliant with all legal requirements that are necessary to make a document an invoice, and as such it is a perfect basis for an e-invoice. It should however be noted that the EBL001 is not the only possible way in which these requirements can be met in an EDI exchange The full suite of O2C INVOIC documentation currently consists of the following documents: a. Introduction [O2C (FMCG) - INVOIC) - 'Ideal' message INTRODUCTION (v ).pdf] b. Technical Documentation [(O2C (FMCG) - INVOIC) - 'Ideal' message (v ).pdf] c. Overview of Calculation Rules (A3 sheet) [(O2C (FMCG) - INVOIC) - 'Ideal' message Calculation Rules (V ).pdf] d. Mapping of RD1 - Art.5 to INVOIC EANCOM 2002 [(GS1 B&L - EBL001 - NED) Mapping v001.pdf] or [(GS1 B&L - EBL001 - FRA) Mapping v001.pdf] e. Codes List for EBL001 (national codes for INVOIC EANCOM 2002) [(GS1 B&L - EBL001 -NED) Code list v011 (2013Jan 01).pdf] or [(GS1 B&L - EBL001 - FRA) Code list v011 (2013 Jan 01).doc.pdf] Documents d. and e. are two of the three documents which make up the EBL001 documentation. Of this documentation document d., which amongst others lists the exemptions of VAT as well as environment related taxes, is still maintained separately for those users who only need the minimal legal approach. It is also monitored by the Belgian VAT Administration. Document e. lists the rules which the Segment Notes always refer to. Because of their legal nature both documents do not exist in English, but in Dutch or French only. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

5 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 5 / 40 (v ) 1.3. The document reflects the ideal situation, which per definition is the state of optimal efficiency reached by using the GS1 standards, especially the GS1 Identification Keys. It hence relies on the following assumptions: - communication is only established after prior data synchronization (aka data alignment ); - correct use of the GS1 Identification Keys, especially when used to define a so-called product hierarchy ; - internal company attributes remain internal, and are not exported to business partners The foregoing assumptions bear their importance, for they have implications not only for the INVOIC message, but also for the EANCOM 2002 ORDERS and DESADV messages, which logically precede the INVOIC message and which are supposed to link smoothly one with another. This sequence of these messages is also known as Order to Cash (O2C). If these assumptions are not met, an efficient and effective O2C implementation is impossible to realize. This limiting condition has been fully acknowledged by all retailers and suppliers participating in the GS1 Belgium & Luxembourg O2C Working Party Given the above, the current document can be used by suppliers and retailers alike to help them establish a migration path from their current implementations towards this ideal situation at their next software upgrade. For many of these users of the GS1 standards this intention has been made explicit in the Memorandum of Understanding (MoU) initiated by GS1 Belgium & Luxembourg in March All retailers started their EDI INVOIC implementations with the idea to move on to dematerialization later on (i.e. e-invoice = legal invoice, hence no more paper allowed). Today, Carrefour, Makro and Delhaize already use dematerialization whereas Colruyt will start to dematerialize immediately after its tests are conclusive. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

6 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 6 / 40 (v ) 1.6. Terminology Often, the terminology used in the legislation is understood wrongly by users. This is how it should be interpreted. Tax amount = Taxable amount Tax rate English Dutch French Tax amount Belasting Taxe BTW-bedrag montant de taxe / TVA Taxable amount Maatstaf van heffing Base d imposition Tax rate (BTW-)Tarief of belastingvoet Taux The terms in bold are the ones used in the Belgian legislation. (Dutch: Belasting = Maatstaf van heffing Tarief) (French: Taxe = Base d imposition Taux) GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

7 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 7 / 40 (v ) 2. Extra information vis-à-vis Belgian legal requirements This chapter presents the full set of (seven) proposals for the extra information to be added to the ideal INVOIC message of the O2C (FMCG) project, as approved by the GS1 Belgium & Luxembourg O2C (FMCG) Working Group on November 25th Purpose In this chapter a number of subtotals and calculation rules are added to the basic ideal INVOIC message, in order to get a clear, concise and complete message that allows easy controlling by the invoicee. These additions have spread over 7 proposals, in order to allow easy consultation. Background The previous versions of the ideal INVOIC message were limited in their scope, in that they stayed close to the EBL001, a format for electronic invoicing containing only the minimal information that must be present for a document to be a legal invoice. The EBL001 itself was the successor of the BMF100, a format which allowed legal electronic invoicing, provided the VAT Administration granted a company permission to do so. The BMF100 dates back to before 2004, i.e. to the time when electronic invoicing was not yet legally catered for in Belgium. However, as its general principles were completely in line with what the VAT Administration expected from an invoice, these principles still stand and will occasionally be referred to in the present proposals. Only the way some of these principles had to be implemented changed after the EBL001 was approved. As the legal requirements for an invoice are imposed by the VAT Administration, it is easy to understand that the information the Administration requests is not sufficient for user companies to allow the easy processing of incoming invoices in their accountancy. E.g. it is difficult to imagine an invoice without a total amount. Yet, this amount is not legally required! Premises It is important to realize that these proposals start from the basic principle of the Belgian VAT Administration, which consists of applying the VAT calculation as late as possible, this to avoid the proliferation and expanding of rounding errors. As a consequence, the qualifier 124 (= Tax amount) will not occur in these proposals. Furthermore, the information will always be grouped per applicable VAT rate. For practical reasons the proposals work backwards from the end of the invoice (= total amounts) up to the different components of the calculations. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

8 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 8 / 40 (v ) The final result will be that the invoicee: 1. clearly knows how much he has to pay, and how much VAT is included in this amount; 2. can easily verify these totals with the subtotals and calculation rules which led to that amount. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

9 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 9 / 40 (v ) 2.1. Proposal 1: The Total VAT Amount of an invoice is the sum of the total VAT amount computed for each VAT rate. Background: - the Belgian law also requires a total VAT amount to be expressed in an invoice, but this amount was still missing in the ideal INVOIC message. - the EBL001 only allowed the expression of the total VAT amount for a given VAT rate using code value 150 (= Value added tax) in DE 5025 of the MOA segment (#87). (see application rule #33) - relatedly, the BMF100 (pp. 8-11) indicated in its detailed invoicing example both the VAT total per VAT rate, as well as the invoice s total VAT amount. With: invoice s total VAT amount: expressed using code value 150 (= Value added tax) in DE 5025 of the MOA segment (#83). total VAT amount per VAT rate: same as in the EBL001. rule j (p.8) states that the (invoice s) total VAT amount is the sum of the VAT total for each VAT rate. Proposal: In order to express the (mandatory) total VAT amount of an invoice, we propose to add: 1. the requirement of an occurrence of the MOA segment #83 with qualifier 150 (= Value added tax) for DE the following calculation rule in the Segment notes of this MOA segment (#83): The amount expressed in DE 5004 with DE 5025 having value 150 is the total VAT amount pertaining to this invoice. This amount is the sum of the VAT amounts that can be found in DE 5004 of all VAT related MOA segments (#87) using the same qualifier 150 for DE # INVOIC Meaning of every segment Ref. #83 MOA+150:<..>' Value added tax (total for the invoice) (2) #87 MOA+150:<..>' Value added tax (for each VAT rate) (1) GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

10 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 10 / 40 (v ) The calculation rule may be expressed as follows: (2) = (1) rate rates RULE A and would be mandatory. (1) rate will be calculated in Proposal 2. Note : It should be noted that in the current EANCOM 2002 INVOIC message code value 150 officially cannot be used in the MOA segment #87, as it is not part of the restricted codes list for DE 5025 of that segment. Hence, a Change Request (CR) would have to be introduced at GS1 International to have it added at that particular place. The same code value gives no problems in MOA segment #83, as there the codes list for DE 5025 is open. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

11 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 11 / 40 (v ) 2.2. Proposal 2: For each VAT rate, the VAT Amount is computed by applying the given VAT rate to the total Taxable amount for this rate after it has been decreased by the conditional allowance. Background : - the EBL001 does not indicate how to express the total basis amount per VAT rate. Nevertheless, this seems an important subtotal for the verification of the VAT computing. - in its rules g, h and i (p.8) the BMF100 describes how for each VAT rate the basis taxable amount is decreased by the conditional allowance. Regardless of whether the conditions offered by the invoicing party have actually been met, the VAT must be calculated as if this is the case! As a consequence, a conditional allowance will always have an impact on the VAT amount to be paid by the invoicee. - for a more thorough discussion of the conditional allowance, see Section 3.1. Proposal : Maintain rules g-h-i of the BMF100 in the next release of the ideal INVOIC, also keeping the Belgian only qualifiers B09 and B10, which are necessary to unambiguously distinguish between both types of VAT taxable amount totals: the first one excluding and the latter including the (retrieval of the) conditional allowance (which is apparently a typical Belgian practice). DE 5025 Monetary amount type qualifier Code Quid? Description B09 B10 Taxable amount excluding payment discount (BMF Code) Taxable amount including payment discount (BMF Code) Taxable amount excluding payment discount, if applicable Taxable amount including payment discount, if applicable GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

12 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 12 / 40 (v ) This would lead to the following: # INVOIC Meaning of every segment Ref. #87 MOA+B09:<..>' Taxable basis amount (per VAT rate) excluding (=before retrieval of) conditional allowance #87 MOA+B10:<..>' Taxable basis amount (per VAT rate) including (=after retrieval of) conditional allowance (3) (4) Since no VAT amount can be calculated before all basis taxable amounts are summed per VAT rate, the conditional allowance must be expressed first. This goes as follows for every single VAT rate (also see Section 3.1. of the Introduction): # INVOIC Meaning of every segment Ref.... #18 PAT+3++5:3:D:30' Fixed date (payment terms) *: payment due 30 calendar days after reference date (= invoice date) #18 PAT+69++5:3:D:10' Discount with prompt pay: 10 calendar days after reference date (= invoice date) #20 PCD+12:2:13' Discount on invoice value is 2% (5) #31 ALC+A++++EAB' Early payment allowance #36 TAX+7+VAT+++:::<rate1>' VAT rate being detailed = <rate1>% #37 MOA+52:<..>' Corresponding discount amount 1 (6)... *: Ideally, this information should not be exchanged, as it is master data! Corresponding to rule g of the BMF100 (p.8) the basis amount for the calculation of the conditional allowance (= basis taxable amount) for every VAT rate is the total basis taxable amount subject to this VAT rate. That is: (6) rate = (3) rate (5) [%] RULE B 1 Code value 204 (= Allowance amount) could be another possibility instead of 52. However, 52 was withheld in order to avoid any possible confusion with the line item allowances (See ref. (14)). GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

13 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 13 / 40 (v ) This rule is mandatory for every VAT rate in the invoice if a conditional allowance can be applied. (3) rate will be calculated in Proposal 3. Hence, the calculation rule for the taxable basis amount may be expressed as follows: (4) rate = (3) rate (6) rate RULE C This rule is mandatory for every VAT rate in the invoice. (6) rate had been calculated above. Next, the VAT amount per VAT rate can be calculated: (1) rate = (4) rate rate [%] RULE D This rule as well is mandatory for every VAT rate in the invoice. Note : - Code values B09 and B10 are a remainder of the BMF100. They were created because EDIFACT / EANCOM at the time did not offer code values with this exact meaning. In fact, they still do not. It may be worth trying to introduce a CR at GS1 International to obtain a proper EANCOM code value for them, but it is not sure that such a request would be granted. GS1 International might judge that there is no international need for such code values. In the mean time, the suggestion is to continue to label them as BMF Code, and to evaluate later on how best to label all similar codes that would be necessary in the ideal INVOIC message. - The user should bear in mind that the calculation of the conditional allowance takes place at Header level, nevertheless needs information from the Summary section, which in the processing of the message chronologically comes after the Heading section. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

14 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 14 / 40 (v ) 2.3. Proposal 3: For each VAT rate, the total basis taxable amount (= before retrieving a conditional allowance) is obtained by adding all line item amounts subject to this VAT rate, as well as all global (= Header level) Charges and Allowances subject to this same VAT rate. Background : - the EBL001 does not indicate the total line item amount per VAT rate. Nevertheless, this seems an important subtotal for the verification of the VAT computing. - in its rule c (p.8) the BMF100 describes how for each VAT rate the total basis taxable amount is computed with the total Line item Amount and the global charges and allowances. Proposal : 1. Maintain a rule similar to rule c (p.8) of the BMF100. This results in: # INVOIC Meaning of every segment Ref. #31 ALC+C' [header] Charge #36 TAX+7+VAT+++:::<rate1>' VAT rate being detailed = <rate1>% #37 MOA+23:<..>' [header --- for VAT rate <rate1>%] Global charge amount #31 ALC+A' [header] Allowance #36 TAX+7+VAT+++:::<rate1>' VAT rate being detailed = <rate1>% #37 MOA+204:<..>' [header --- for VAT rate <rate1>%] Global allowance amount] #39 LIN+1++<GTIN-1>:SRV' [LIN] Current line item [invoicing unit] is GTIN <GTIN-1> #65 TAX+7+VAT+++:::<rate1>' VAT rate being detailed = <rate1>% #66 MOA+125:<..>' [LIN] Taxable amount (12) #86 TAX+7+VAT+++:::<rate1>' [Summary] VAT rate being detailed = <rate1>% #87 MOA+B09:<..>' [Summary] Total basis taxable amount [for the current VAT rate] excluding (=before retrieval of) conditional allowance (8) (7) (3) GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

15 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 15 / 40 (v ) The calculation can be expressed as follows: (3) rate = (12) rate + (8) rate (7) rate lines RULE E This rule is mandatory for every VAT rate in the invoice. 2. To avoid the necessity of a special approach for the amounts exempted of VAT, the same rule E should be applied to all line items, global charges, and global allowances which are exempted of VAT. (if applicable) GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

16 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 16 / 40 (v ) 2.4. Proposal 4: Each line taxable amount for a given VAT rate is obtained by summing the Gross line amount, as well as the line allowances and charges subject to this same VAT rate. Background : - in its rules a and b (p.8) the BMF100 describes how, for each VAT rate, the Line Total (or Taxable) Amount is computed adding all gross Line amounts, all line allowances and all line charges related to this VAT rate. - still in the BMF100 the gross Line amount for each line is expressed with qualifier (and BMF Code) B01. Its calculation is described as the product of the Invoiced quantity and the Calculation gross unit price. This subtotal is not explicitly calculated in the EBL001, but it is used nevertheless. - the EBL001 uses another subtotal at line level, with qualifier 125 (= Taxable amount) for DE 5025 of the MOA segment (#77). This subtotal expresses the line gross amount with the addition of all charges and allowances at line level. The sum of these subtotals (for a given VAT rate) results in the Line Total (or Taxable) Amount. Proposal : 1. We propose to withhold qualifier 125 (= Taxable amount) for DE 5025 of the MOA segment (#77), as used in the EBL001: # INVOIC Meaning of every segment Ref. #39 LIN+1++<GTIN-1>:SRV' [LIN] Current line item [invoicing unit] is GTIN <GTIN-1> #43 QTY+47:<..>' [LIN] Invoiced quantity (10) #54 PRI+AAB:<..>' [LIN] Calculation gross [per invoicing unit] (11)! #54! PRI+AAB:price:::<unit price basis value>' [LIN] Calculation gross [per invoicing unit]!(9)! #65 TAX+7+VAT+++:::<rate1>' [LIN] VAT rate being detailed = <rate1>% #66 MOA+125:<..>' [LIN] Taxable amount (12)... (continued) GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

17 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 17 / 40 (v ) # INVOIC Meaning of every segment Ref.... (continued) #69 ALC+C+++1+<..>' [LIN] Charge (of type detailed in <..>) #76 TAX+7+VAT+++:::<rate1>' [LIN] VAT rate being detailed = <rate1>% #77 MOA+23:<..>' [LIN] Charge amount (13) #69 ALC+A+++1+<..>' [LIN] Allowance (of type detailed in <..>) #76 TAX+7+VAT+++:::<rate1>' [LIN] VAT rate being detailed = <rate1>% #77 MOA+204:<..>' [LIN] Allowance amount (14) The calculation rule for each line Taxable amount may be expressed as follows: (12) = [(10) (11) / (9)] + (13) (14) within LIN within LIN RULE F This rule is mandatory for each line item and for every VAT rate in the invoice. (When (9) is omitted, it is defaulted to the value 1.) 2. To avoid the necessity of a special approach for the items exempted of VAT, the same rule F should be applied to all line items, line charges and line allowances which are exempted of VAT. (as always: if applicable) 3. When the INVOIC message is used as a CREDIT NOTE, to credit a certain quantity of returned goods then in aforementioned proposal the line #43 QTY+47 : <.. > [LIN] Invoiced quantity (10) should read #43 QTY+61 : <.. > [LIN] Return quantity (10) GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

18 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 18 / 40 (v ) 2.5. Proposal 5: About net unit price and deposits. Background : Both net unit price and deposits are important elements of an invoice, hence had also been catered for in the EBL001. In the EBL001 the net unit price is detailed in rule 26, whereas an approach for deposits is proposed in the mapping business requirements v.001 (rules 1 to 3). Proposals : 1. Maintain the net unit price definition of the EBL001. # INVOIC Meaning of every segment Ref. #54 PRI+AAA:<..>' Calculation net (the price stated is the net price, including all allowances and charges, and excluding taxes *) (16) *: this data element provides pricing information, so this is the situation before the VAT calculation. Disclaimer: Proposal 5.2 is the official GS1 Europe working method for identifying and invoicing RTIs. The details of the working method in the INVOIC can also be found in the GS1 Belgilux RTI guideline (annex of the Order to Cash Ideal Messages). 2. Maintain the approach for deposits of the EBL001, with the exception of the QTY qualifiers. Where EBL001 proposed the qualifiers 2 (= charges) and 130 (= allowances) we propose to use for the RTI (= reusable transport items) the same qualifiers as for the goods: 47 (= invoiced quantity) and 61 (= return quantity) in INVOIC messages used as CREDIT NOTE. From the perspective of the invoicee a clear distinction is made between incoming RTIs (= charge) and outgoing RTIs (= allowance), each time starting a new LIN occurrence, as it must be possible to refer to an external document governing the flow of RTIs. # INVOIC Meaning of every segment Ref.... #39 LIN+1' GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

19 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 19 / 40 (v ) # INVOIC Meaning of every segment Ref. #40 PIA+5+nGRAI-1:XZ5' Asset (type) is identified by ngrai-1. #43 QTY+47:<..>' Quantity relevant for invoiced quantity (24a) #49 MOA+496:<..>' Total returnable packages deposit amount (26a) #54 PRI+AAA:<..>' Net price (16) #39 LIN+2'... Example of the INVOIC used as CREDIT NOTE: # INVOIC Meaning of every segment Ref.... #39 LIN+1' #40 PIA+5+nGRAI-1:XZ5' Asset (type) is identified by ngrai-1. #43 QTY+61:<..>' Quantity relevant for return quantity (24b) #49 MOA+496:<..>' Total returnable packages deposit amount (26b) #54 PRI+AAA:<..>' Net price (16) #39 LIN+2'... The Total returnable packages deposit amount for every line item for which deposits apply, can be expressed as follows: (26a) = (24a) (16) (26b) = (24b) (16) [invoicee s incoming RTIs] [invoicee s outgoing RTIs] RULE G The necessity of these rules will depend on how business partners consolidate the RTI flows. When used, they are mandatory for every type of RTI. Notes : - It should be noted that the total deposit, i.e. the difference between the (26a) and (26b) values for all RTIs, is not expressed in the invoice, as this is an amount without particular use. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

20 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 20 / 40 (v ) 2.6. Proposal 6: The Total Invoice Amount is the sum of the Total Taxable amounts for each VAT rate and the Total VAT Amount for the invoice. Background : Several approaches are imaginable to get the total amounts for the invoice. The BMF100 also offers the possibility to take into account credit notes (CN) and debit notes (DN) at this final stage of the calculations. The proposal for the ideal INVOIC would be not to do so. That doesn t mean that CNs and correcting invoices 2 are not necessary anymore. On the contrary, they are important business tools. Yet, the INVOIC is the first message in this financial flow ; CNs and correcting invoices can obviously only be created after the related INVOIC! As a consequence, it makes sense not to introduce an additional load in an INVOIC by incorporating CNs and correcting invoices which by definition refer to previous transactions. By not allowing previous CNs and correcting invoices to be consolidated in the INVOIC, it will be possible to conclude the invoice s processing much quicker, for this won t depend anymore on pending issues which are not linked to that invoice. The consolidation of CNs and correcting invoices should be catered for with another message like the REMADV (remittance advice). Typically, CNs and correcting invoices are not the competence of the Goods Reception or the Buying Dpt. either, but of the Accountancy Dpt. Proposals : 1. The Total Invoice Amount is the sum of all Total Taxable amounts per VAT rate and the Total VAT Amount for the invoice. # INVOIC Meaning of every segment Ref.... #83 MOA+79:<..>' Total line items amount (27) #83 MOA+77:<..>' [Total] Invoice amount (17)... 2 Technically (i.e. per the Belgian law) a debit note does not exist on a B2B level. As a consequence, the company issuing the invoice will also issue CNs and correcting invoices (which are the equivalent of DNs). GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

21 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 21 / 40 (v ) This leads to the following mandatory calculation rules: (27) = (3) rate + (26a) - (26b) rates lines 1 lines 2 RULE H* *: applicable only if the invoicee s incoming (= 26a) and returning (= 26b) RTIs are consolidated in the invoice, and not treated in separate messages. (See rule G: reference (26a) for incoming RTIs, and reference (26b) for returning RTIs) (17) = (27) + (2) RULE I 2. Prepayment (which is e.g. customary in the wine business) is taken into account after VAT amounts have been calculated, hence can be incorporated in the summary section as follows: # INVOIC Meaning of every segment Ref.... #83 MOA+113:<..>' Prepaid amount (18) #84 RFF+PQ:<..>' Payment reference #85 DTM+171:<CCYYMMDD>:102' Reference date/time #83 MOA+9:<..>' Amount due (19)... This gives the following calculation rule: (19) = (17) (18) RULE J which is conditional, for it only applies when a prepayment occurred. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

22 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 22 / 40 (v ) 2.7. Proposal 7: About the special status of Semi-bulk products, Variable quantity products and Free goods. Background : as a reminder, these are the basic segments involved in invoicing: # INVOIC Meaning of every segment Ref. #43 QTY+46:<..>' Delivered quantity [= # delivery units] (21) #43 QTY+47:<..>' Invoiced quantity [= # invoicing units] (10) #54 PRI+AAB:<..>' Calculation gross* (= excluding all allowances, charges, and taxes) *: per invoiced unit, i.e. without considering free good units! (see below) Also, as a rule a dispatch unit corresponds with an invoicing unit.!! Warning!! The current proposals start from a normal situation, where no exceptional action is required from the customer. I.e. the dispatched quantity will be equal to the delivered quantity (hence no refused or missing merchandise)! (11) Because of their special nature semi-bulk products, variable quantity products and Free goods will need additional information to correctly express them in an INVOIC. - bulk goods: = goods which by their nature cannot be split in discrete quantities (units). As a consequence their quantity can only be expressed in physical dimensions (i.e. kilos, litres, meters,..., as opposed to units, entities, etc). Moreover, these measures shouldn t be the subject of any conversion whatsoever. I.e. their ordering volume = delivery volume = invoicing volume = physical dimension. E.g. a truckload of potatoes (= X thousand kilos), a tank of wine (= Y thousand litres). The quantities of bulk goods can only be expressed by using DE 6411 in the QTYsegment. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

23 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 23 / 40 (v ) - semi-bulk goods = goods of a hybrid nature, having both a bulk and a discrete aspect. The latter shows, in that they act as discrete quantities, especially at ordering or delivery. However, they tend to be invoiced as bulk. Two types of semi-bulk goods occur in practice: Type 1: invoicing based on average measurement The physical dimensions of the product are stable, hence the differences between individual units are within pre-defined tolerances. At reception, the article can either be counted or measured (weighed), as the relation between weight and volume has been established and agreed upon by both parties via a fixed conversion factor. E.g.: - coffee ordered & delivered in packages of 250 g, but invoiced per kg; - apples ordered & delivered as multiples of 8 kg, but invoiced per crate. Ideally, this conversion factor is part of the master data, but other approaches are also thinkable (e.g. the conversion factor could be applied by the supplier himself and no longer being exported to his partner). Type 2: invoicing based on true measurement The physical dimensions of the product are not stable enough to regard all units as identical: the differences between units will probably be too important. Hence the need to both count and measure (e.g. weigh) the articles at reception, because a what you pay is what you get principle applies. E.g.: wheels of cheese, pieces of meat. A wheel will weigh approx. 15 kg, but as the price is negotiated per kg, it will be necessary to know the total weight (and not necessarily the total number of wheels) for invoicing, though the ordering can be done in discrete quantities. The invoicing unit has a pre-defined dimension (kilos, litres, meters,...), which ideally is part of the master data. Fixing a conversion rate between both is not possible because the product is not stable enough. It should be noted that regardless of their variable nature, semi-bulk goods are identified with a GTIN-13: the variances in relation to the average value are part of the product s definition. The invoicing of semi-bulk goods creates a particular difficulty, in that their ordering units (discrete) and invoicing units (measurements, hence continuous) are not expressed the same way. Hence they require specific attention for correct invoicing. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

24 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 24 / 40 (v ) - variable quantity products = products of which one or more dimensions remain to be specified by the customer when ordering. Typically, such a product is identified by a GTIN-14 starting with a 9. In the product s definition will be stated which dimensions are up to the customer to decide, as well as the limits for these dimensions. The quantities of variable quantity goods can only be expressed by using DE 6411 in the QTY-segment. For the principles of free goods please refer to Section 3.5 of the Introduction to the ideal EANCOM 2002 ORDERS, DESADV, and INVOIC Guidelines document. Proposals : 1. bulk goods: (delivery and invoicing unit are the same) No specific attention needed semi-bulk of type 1: (units for delivery (discrete) and invoicing (continuous) will be different) In this case it is necessary to convert the delivered quantity to an invoicing equivalent. This conversion factor is expressed in the MEA segment (#42): - DE 6411 states the measuring unit of the invoiced quantity (e.g. kg); - next in DE 6314 the conversion factor itself is communicated. # INVOIC Meaning of every segment Ref.... #42 MEA+ABW++<..>:<..>' Unit of measure used for invoiced quantities #43 QTY+46:<..>' Delivered quantity [# delivery units] (21)... (22) GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

25 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 25 / 40 (v ) The invoiced quantity = delivered quantity conversion factor. (10) = (21) (22) RULE K This rule is conditional and only applies when dispatch unit and invoicing unit do not match. In the example of coffee being invoiced per kilo that would lead to the following MEA segment for packages of 250 g as delivery units: MEA+ABW++<KGM>:<0.25>' E.g. when 200 packages were delivered, the invoiced quantity will be: 200 0,25 = 50 kg With boxes of 48 such packages as delivery unit, we would get: MEA+ABW++<KGM>:<12>' When 10 boxes were delivered, the invoiced quantity will be: = 120 kg - semi-bulk of type 2: (delivery units must be measured, thus providing the amounts to be invoiced) # INVOIC Meaning of every segment Ref.... #43 QTY+46:<..>:<..>' Delivered quantity [total amount] (21)... (10) = (21) RULE K GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

26 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 26 / 40 (v ) 3. Free goods Notwithstanding the type of special goods, their free quantity must be expressed in the same way as the payable quantity. # INVOIC Meaning of every segment Ref. #43 QTY+192:<..>' Free goods quantity (23) For bulk goods, semi-bulk goods of type 2, and variable goods this implies that the free goods must be expressed in the same dimension (kilos, liters, meters,...) as the payable goods. (10) = (21) - (23) RULE L This rule is conditional: it depends upon the presence of free goods of either bulk, semi-bulk of type 2, or variable type in the invoice. To semi-bulk goods of type 1 the same conversion factor must be applied as for the payable goods. (10) = [(21) (22)] - (23) RULE M This rule is conditional: it depends upon the presence of free goods of semi-bulk of type 1 type in the invoice. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

27 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 27 / 40 (v ) 3. Credit notes 3.1. Introduction: principles A credit note (CN) is a document which looks like an invoice, but without legally being one. It can refer to a preceding invoice, in which case it will have an impact on the total financial amount which the foregoing invoice represents, but without actually modifying that invoice itself. Logically, such a CN will always contain an explicit reference to the invoice it tries to adjust. It can only be created and sent out by the issuer of the preceding (and erroneous) invoice. The other types of CN being covered by the current document are all related to physical flows (goods or assets; see Sections to ). The term debit note (DN) must not be used in Belgium if both companies declare VAT. It should be reserved to identify accounting pieces used when a supplier invoices end-consumers having an account open. So, if a VAT declaring company somehow under-invoiced another VAT declaring company, the accounting document which will correct that error is simply called an invoice as well. This invoice must then refer to the previous, erroneous one. This principle implies that the current GS1 Belgium & Luxembourg O2C documentation, which states that an INVOIC must never refer to another invoice, will be modified accordingly. When both documents refer to the same goods, such reference is even required. In practice it occasionally happens that the beneficiary of a CN (= buyer of the goods) takes the initiative in this process by creating himself a DN, or even a negative CN, but it is unclear if the latter is in accordance with Belgian law. As a consequence such flows will not be covered by the current document. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

28 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 28 / 40 (v ) 3.2. The use of the INVOIC message for CREDIT NOTES In the current proposal the use of CNs is limited to four basic situations in which the INVOIC message is used as a CN. I.e. in order to: 1. credit the return of goods 2. credit goods that were damaged, without physically returning them 3. credit the return of empties 4. correct error(s) made in a previous invoice Unless otherwise agreed bilaterally between partners and laid down in the Interchange Agreement (IA), the philosophy is to limit every CN to one situation only 3. If several of the above situations coincide, it is recommended to create a distinct CN per situation Crediting the return of goods All elements of this message should be identical to the ones used when such goods are normally invoiced, except for the following segments: Seg.# Seg.Tag Data Element (DE) + qualifier to be used #2 BGM 1001 = 381 ( Credit note - goods and services ) #7 RFF 1153 = ALQ ( Returns notice number ) 1154 = <Reference Number of the (paper) Returns notice which accompanied the returned goods> #8 DTM [Date/time of this Reference] #39 LIN [GTIN of returned goods] #43 QTY 6063 = 61 ( Return quantity ) Several reasons as to why goods were returned to the supplier are imaginable. The reason for this return may have been detailed on the Returns notice (which is a paper transport document that accompanied these goods on their journey back to the supplier), but this reason will not be repeated in the CN. 3 Technically, the combination of several of these situations within the same CN is only feasible unambiguously by communicating the corresponding RFF segment at detail level (#54). The user should be aware that this approach is not worked out in the following sections. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

29 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 29 / 40 (v ) Crediting damaged goods (without physically returning them) All elements of this message should be identical to the ones used when such goods are normally invoiced, except for the following segments: Seg.# Seg.Tag Data Element (DE) + qualifier to be used... #2 BGM 1001 = 381 ( Credit note - goods and services ) #7 RFF 1153 = ACE ( Related document number ) 1154 = <Reference Number of Claim detailing damaged goods> #8 DTM [Date/time of this Reference]... #39 LIN [GTIN of returned goods] #43 QTY 6063 = 124 ( Damaged goods ) This Claim is not a regular EANCOM message. How such claims will be notified (paper? electronic message?...?), and how this information will be detailed, is subject to previous agreements between partners as laid down in the Interchange Agreement (IA). The CN is the electronic document with which the supplier next processes the Claim. It is assumed that the damaged goods must not be returned to the supplier. Any exception to this assumption must be detailed in the IA, for this return implies costs. Similarly, if the damaged goods are to be destroyed by the customer (e.g. retailer), the IA will describe the details of how this should be catered for, as this process also causes extra costs. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

30 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 30 / 40 (v ) Crediting returned consumer empties Disclaimer: It has been agreed to have a distinction between B2B RTIs (pallets, certain crates, etc) and B2C consumer empties (bottles, kegs). As there is no official GS1 Europe recommendation (yet) on the working method for consumer empties in the ideal O2C (FMCG) INVOIC message, this is a temporary solution. Nevertheless, all users of the ideal O2C (FMCG) INVOIC message commit themselves to switch to the European solutions on short or middle long notice. The below scenario assumes that the supplier is the owner of the consumer empties and that his client returned a quantity of consumer empties, accompanied by a Returns notice (which is assumed to be a paper document, as a physical transport must always be accompanied by such a document --- also see Section above). Next the client will be credited via a CN. How the balance of incoming and outgoing consumer empties is kept, and which time frame is applied to dress up the intermediate consumer empties balance between the partners, is part of the agreements as laid down in the Interchange Agreement (IA). All elements of this message should be identical to the ones used when such consumer empties are normally invoiced after delivery, except for the following, mandatory segments: Seg.# Seg.Tag Data Element (DE) + qualifier to be used... #2 BGM 1001 = 381 ( Credit note - goods and services ) #7 RFF 1153 = ALQ ( Returns notice number ) 1154 = <Reference Number of Returns notice detailing empties> #8 DTM [Date/time of this Reference]... #39 LIN Current line item (RTI): To Do #43 QTY 6063 = 61 ( Return Quantity )... GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

31 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 31 / 40 (v ) As in the ideal invoice the following MOA segments also occur in the Detail Section: Seg.# Seg.Tag Data Element (DE) + qualifier to be used #49 MOA 5025 = B02 ( Returnable item deposit amount (BMF Code) ) #74 MOA 5025 = 35E ( Total returnable items deposit amount (EAN Code) whereas the segments in the Summary Section are also identical. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

32 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 32 / 40 (v ) Correcting errors made in a previous invoice Three major cases can be distinguished when it comes to correcting errors: A. Crediting (or invoicing) only simple line item difference(s) B. Fully crediting and fully re invoicing C. Partially crediting and partially re invoicing Theoretically, all three methods can (legally) be used to correct over invoicing or under invoicing errors. However, in the below discussion some situations are described where the first method is NOT suitable! The correcting document must always refer to the erroneous invoice. A. Crediting or invoicing only simple line item difference(s) Suitability: - This method is recommended for either pricing errors or quantity errors, which are the most common error types. - It is not suitable if: - both price and quantity errors are present in the same line (LIN segment) - an error occurs in another section than the Detail Section. In these two situations methods B or C (see below) should be used. - Also, if too many errors, or errors of a different type are present, methods B or C should be preferred. - For all other types of isolated errors (e.g. VAT calculated with erroneous rate, use of wrong tax, etc) it is recommended to use method C (= partially crediting and partially re invoicing), as this is the only way to avoid complex corrections to the already communicated information. Method: - The newly created message will only contain the line items (LIN segments) that are to be corrected in the INVOIC message it refers to. - It is recommended not to communicate the ALC-segments for the line items to be corrected in this type of CN. GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

33 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 33 / 40 (v ) It is assumed that the previously erroneous information will be communicated correctly at the second attempt, and that it will not add value for the invoiced party to explicitly double check the complete recalculation of the allowances and charges. For a given VAT rate this means that it suffices to communicate value (3) (see Introduction - Section ) in the CN. As these ALC segments are present as optional segments in the ideal INVOIC, they can be communicated if both parties feel the need to do so. - In order to better focus on the core elements of the CN, the VAT is never mentioned in the following situations, but it should be obvious that VAT must always be recalculated in the CN, applying the same rules as in the original INVOIC message. - in practice, a distinction must be made between positive and negative errors: a. correcting positive errors (= over invoiced goods): is done by sending a CN message containing ONLY the surplus (credit) for the overinvoiced line items (LIN segments). The following segments will always be present: Seg.# Seg.Tag Data Element (DE) + qualifier to be used... #2 BGM 1001 = 381 ( Credit note - goods and services ) #5 ALI 4183 = 79E ( Discrepancies or adjustments (EAN Code) ) #7 RFF 1153 = IV ( Invoice number ) 1154 = <Reference Number of the invoice to be corrected> #8 DTM [Date/time of this Reference] - optional segment... Apart from the DTM segment these segments are mandatory. It is especially important to link the CN to the INVOIC message it is supposed to correct. This is done with the RFF segment (qualifier IV for DE 1153). These line items will be complemented by the following segments for each over invoiced line item: GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

34 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 34 / 40 (v ) - when the error was a quantity error (too much): Seg.# Seg.Tag Data Element (DE) + qualifier to be used Ref.... #39 LIN [GTIN of line item] #43 QTY 6063 = 47 ( Invoiced quantity ) 6060 = <excess quantity erroneously invoiced in referenced invoice> #54 PRI 5125 = AAA ( Calculation net ) (31) 5118 = <difference between erroneous and correct unit price> (32) #66 MOA 5025 = 125 ( Taxable amount ) = <(31) (32)> It should be noted that no code value for credited quantity exists for DE Although invoiced quantity is definitely not the appropriate denomination, the combination of this QTY segment (#43) with the BGM segment (#2) unambiguously identifies the detailed quantity as the (excess) quantity erroneously invoiced in the referenced invoice, which is now credited in order to correct this error. - when the error was a pricing error (too high): Seg.# Seg.Tag Data Element (DE) + qualifier to be used Ref.... #39 LIN [GTIN of line item] #43 QTY 6063 = 47 ( Invoiced quantity ) 6060 = <quantity invoiced with erroneous price in referenced invoice> #54 PRI 5125 = AAA ( Calculation net ) (33) 5118 = <difference between erroneous and correct unit price> (34) #66 MOA 5025 = 125 ( Taxable amount ) = <(33) (34)> GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

35 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 35 / 40 (v ) b. correcting negative errors (= under invoiced goods) is done by sending a new INVOIC message containing only the deficit for the under invoiced line items (LIN segments). The following segments will always be present: Seg.# Seg.Tag Data Element (DE) + qualifier to be used... #2 BGM 1001 = 380 ( Invoice ) #5 ALI 4183 = 79E ( Discrepancies or adjustments (EAN Code) ) #7 RFF 1153 = IV ( Invoice number ) 1154 = <Reference Number of the invoice to be corrected> #8 DTM [Date/time of this Reference] - optional segment... Apart from the DTM segment these segments are mandatory. It is especially important to link the CN to the INVOIC message it is supposed to correct. This is done with the RFF segment (qualifier IV for DE 1153). They will be complemented by the following segments for each under invoiced line item: - when the error was a quantity error (too little): Seg.# Seg.Tag Data Element (DE) + qualifier to be used Ref.... #39 LIN [GTIN of line item] #43 QTY 6063 = 47 ( Invoiced quantity ) 6060 = <missing quantity> (35) #54 PRI 5125 = AAA ( Calculation net ) 5118 = <difference between erroneous and correct unit price> (36) #66 MOA 5025 = 125 ( Taxable amount ) 5004 = <(35) (36)>... GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

36 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 36 / 40 (v ) - when the error was a pricing error (too low): Seg.# Seg.Tag Data Element (DE) + qualifier to be used Ref.... #39 LIN [GTIN of line item] #43 QTY 6063 = 47 ( Invoiced quantity ) 6060 = <originally invoiced quantity> (37) #54 PRI 5125 = AAA ( Calculation net ) 5118 = <difference between erroneous and correct unit price> (38) #66 MOA 5025 = 125 ( Taxable amount ) 5004 = <(37) (38)>... GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

37 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 37 / 40 (v ) B. Fully crediting and fully re-invoicing This method consists in: - first sending a CREDIT NOTE. This CN completely cancels the referenced INVOIC message. Seg.# Seg.Tag Data Element (DE) + qualifier to be used... #2 BGM 1001 = 381 ( Credit note - goods and services ) #5 ALI 4183 = 79E ( Discrepancies or adjustments (EAN Code) ) #7 RFF 1153 = IV ( Invoice number ) 1154 = <Reference Number of the erroneous invoice, canceled by this CN> #8 DTM [Date/time of this Reference] - optional segment... Apart from the DTM segment these segments are mandatory. It is especially important to link the CN to the INVOIC message it is supposed to correct. This is done with the RFF segment (qualifier IV for DE 1153). All other segments are identical to those of the erroneous invoice, i.e. the segments of the Detail Section must show the errors in the exact same way as in the erroneous INVOIC message. - next letting the CN be followed by the correct NEW INVOICE, in which the following segments must always be present: Seg.# Seg.Tag Data Element (DE) + qualifier to be used... #2 BGM 1001 = 380 ( Invoice ) 1004 = <Reference Number of the (new) invoice> #5 ALI 4183 = 79E ( Discrepancies or adjustments (EAN Code) ) #7 RFF 1153 = ON ( Order number ) 1154 = <Reference number of the order> #7 RFF 1153 = AAK ( Dispatch advice number ) 1154 = <Reference number of the dispatch advice> GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

38 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 38 / 40 (v ) Seg.# Seg.Tag Data Element (DE) + qualifier to be used # 7 RFF 1153 = IV ( Invoice number ) = <Reference Number of the erroneous invoice, canceled by this CN> As the previous INVOIC is completely cancelled, a new INVOIC message is to be generated, the document date of which is that of the new INVOIC. (the latter bears its importance, in that it will be used as the reference point for validity periods) This new INVOIC message provides all the detail lines with their correct quantities and correct prices, included all information pertaining to allowances and charges (ALC segments). Notes: - It is not necessary to link the newly created, correct INVOIC message to the preceding CN. - However, in light of the O2C philosophy, it is necessary to refer to the related ORDERS (ordering number) and DESADV (dispatch advice number) messages in the new INVOIC message. Reference to the initial, erroneous INVOIC (invoice number) may be made. C. Partially crediting and partially re-invoicing This method is identical to the Fully re-invoicing method (see 2.4.B. above), but only the lines items containing errors are credited by the CREDIT NOTE and re-invoiced by the NEW INVOICE. So this new INVOIC message provides all the previously erroneous detail lines with their correct quantities and correct prices, included all information pertaining to allowances and charges (ALC segments). It is important that both parties know how they interpret scenario B and C, for the difference between both is not contained within the messages themselves. It is therefore recommended to make this mutual interpretation explicit in the Interchange Agreement (IA). GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

39 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 39 / 40 (v ) 4. Technical issues This chapter discusses a number of specifics for the INVOIC message Conditional allowance A conditional allowance is an allowance accorded by the issuer of the invoice if the invoicee pays before an indicated due date. E.g. 2/10 for a 2% allowance on the invoice total if payment is made within 10 days after the invoice date. According to Belgian law it is mandatory to take the conditional allowance into account for the calculation of the VAT amount, even if afterwards the conditions for the allowance are not met (i.e. payment after specified due date)! If several such conditions for an allowance are specified, the invoicee can apply the most advantageous one! Here is how the conditional allowance should be communicated: # INVOIC Meaning of every segment... #18 PAT+69++5:3' Discount with prompt pay #19 DTM+12:<ccyymmdd>:102' Allowance terms valid until this date (inclusive) #20 PCD+12:<X>:13' The allowance is X% #31 ALC+A++++EAB' Early payment allowance #36 TAX+7+VAT+++:::<rate1>' VAT rate being detailed = <rate1>% #37 MOA+52:<..>' Corresponding discount amount #36 TAX+7+VAT+++:::<rate1>' VAT rate being detailed = <rate1>% #37 MOA+125:<..>' Corresponding taxable amount #36 TAX+7+VAT+++:::<rate1>' VAT rate being detailed = <rate1>% #37 MOA+124:<..>' Corresponding tax [VAT] amount... GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

40 [O2C (FMCG) - INVOIC] Introduction to ideal message Guideline Page 40 / 40 (v ) The conditional allowance is expressed in the PAT segment (#18), with both conditions (percentage of the allowance and due date) detailed in the following DTM and PCD segments (#19 & #20). As the PAT group (= Segment Group #28) has no underlying ALC-TAX-MOA group, it is necessary to revert to Segment Group #39, which is at the same level, to communicate the details for the conditional allowance. The link between both groups is established via code value EAB in DE 7161 of the ALC segment (#31). Next, for each VAT rate involved (i.e. each VAT rate of the complete invoice) the corresponding discount/allowance amount is communicated. As is explained in Proposal 2 of Section 2, this information will normally be sufficient, as there will be other calculations related to the current VAT rate. Should one wish to also communicate the taxable amount and the tax amount (= VAT), he should repeat the TAX segment (#36) and use qualifiers 125 and 124 for DE 5025 of the MOA segment (#37) respectively. But in the ideal message approach these additional pieces of information are not necessary. E.g.: (for a 2/10 conditional allowance) if for the VAT rate of 21% the invoice s VAT total is 123 EUR, the MOA segment (#37) will express the corresponding discount/allowance, i.e. 2,46 EUR. So the taxable amount will be 123-2,46 = 100,54 EUR. Warning : - The user should be aware that for every VAT rate the corresponding VAT total is to be found in the invoice s Summary section. That is: even though the information is communicated in the invoice s Heading section, it can only be calculated after the invoice has been fully worked out in the company s in-house system! - DE 4279: Code value 69 (= Discount with prompt pay --- The payment terms include a discount when payment is made within a time frame designated as prompt pay) is used to express a conditional allowance. This is an EDIFACT D.01B code only, but an EANCOM Change Request will be introduced to have it added to the codes list of DE (otherwise users should stick to the more general code value 22 (= Discount)) GS1 Belgium & Luxembourg ecom Dpt. : +32-(0) : +32-(0) : [email protected]

41 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 1 Introduction : Abbreviations : - DE = Data Element - SG = Segment Group Columns : The following columns are present throughout the Guideline: 1. Segment number : as in full EANCOM 2002 INVOIC message 2. Segment tag : as in EDIFACT / EANCOM 2002 INVOIC message 3. (if present) Composite DE Number : " 4. DE Number : " 5. DE Name : " 6. EDIFACT/EANCOM status of every DE : EANCOM does not define additional segment statuses: it sticks to the EDIFACT statuses 'M' (mandatory) and 'C' (conditional). This document explicitely takes over the 'M' statuses for the mandatory segments, and occasionally stresses that a segment's use is (only) conditional (e.g. the FTX segment (#6)). Moreover, and contrary to common EANCOM practice, possible dependencies have been made explicit. 7. EANCOM status of every DE: All DEs with status 'N' or which are not withheld in the scope of the current Guideline, are intentionally left blank to stress their non-occurring and for improved user comfort. 8. DE type : as in EDIFACT / EANCOM 2002 INVOIC message 9. DE length : "

42 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) Ideal Guideline : value - Every DE which must get a value that cannot be predefined because it is different each time (e.g. date, contract number, message reference,...), is already filled out as <..>. - Similarly, all GS1 Identification Keys have already been marked as <GTIN> or <GLN>. 11. Ideal Guideline : DE description Description as in the EANCOM Codes list (aka Part III ) 12. EBL001 : value This column was added as a reference for those users who already used the EBL001 Guideline. (the EBL001 only contained the minimal legal requirements, whereas the current Guideline is a full-fetched invoice message.) Legend (Code values): X = BMF Code Y = GS1 Belgilux Code [not to be confused with GS1 Code (formerly EAN Code ), where GS1 stands for GS1 International!! The codes labeled GS1 Code are waiting to bo replaced by an EDIFACT equivalent, as soon as such an EDIFACT code value is attributed by UN/CEFACT.] Log of Changes: v Jan DTM (#3, #45) remark added about the delivery date. - TAX (#36, #65, #76, #86) slightly refined note about the coded references for European articles for tax exemption. - LOC (#62) slightly refined note about the 'country of departure' and 'delivery'. v May LOC (#29) removed because LOC (#62) on line level is the most suitable working method for traceability information. - IMD (#41) DE 1131 code value "OAG" and DE 3055 code value "2" added. - PIA (#40) DE 4347 code value "5"& DE 7143 code value "XZ5" added.

43 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 3 v Aug RFF (#11) remark added about VAT numbers - TAX (#36, 65, 76, 86) remark added about VAT exemption - LOC (#29, 62) added - PIA (#40) remark added about GN codes. - MOA (#49), code value "496" added v Dec DTM (#3) DE 2005 code value "B01" removed - RFF (#7) DE 1153 code value "ALQ" and "ACE" added - PAT (#18) DE 4279 code value "1" added - MOA (#37) DE 5025 code value "52" added - QTY (#43) DE 6063 code value "124" added - FTX (#6) DE 4451 code value "ACB" added - TAX (#86) DE 5305 code value "E" added (= exempt from tax) - Aligning the segment numbers to the ones of INVOIC EANCOM 2002 S3 version EAN011 v Jun Added log of changes; - Finalised FII segment v Feb 2010 Added descriptions of code values

44 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 4 1 UNH Message header M M UNH 0062 Message reference number M M AN 1>14 <..> <..> UNH S009 Message identifier M M UNH S Message type M M AN 1>6 INVOIC = Invoice message INVOIC UNH S Message version number M M AN 1>3 D = Draft version/un/edifact Directory D UNH S Message release number M M AN 1>3 01B = Release B 01B UNH S Controlling agency M M AN 1>2 UN = UN/CEFACT UN UNH S Association assigned code C R AN 1>6 EAN011 = GS1 version control number (GS1 Code) EAN011 UNH 0068 Common access reference C N AN 1>35 UNH S010 Status of the transfer C N UNH S Sequence of transfers M N 1>2 UNH S First and last transfer C A 1>1 This segment is used to head, identify and specify a message. The use of this segment is mandatory. Segment notes : - EANCOM: DEs 0065, 0052, 0054, and 0051: Indicate that the message is an UNSM Despatch Advice based on the D.01B directory under the control of the United Nations. - EBL001: DE 0057: From a syntactical point of view, code value EAN011 is not correct, as CUX segment 52bis is not part of EANCOM However, in order not to add additional confusion vis-à-vis guideline versions, it was decided to keep code value EAN011.

45 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 5 2 BGM Beginning of message M M BGM C002 Document/message name C R BGM C Document name code C R AN 1> = Commercial invoice = Credit note - goods and services = Debit note - goods and services = Self-billed invoice BGM C Code list identification code C N AN 1>17 BGM C Code list responsible agency code C N AN 1>3 BGM C Document name C O AN 1>35 BGM C106 Document/message identification C R BGM C Document identifier C R AN 1>35 <..> <..> BGM C Version identifier C N AN 1>9 BGM C Revision identifier C N AN 1>6 BGM 1225 Message function code C R AN 1>3 9 = Original 9 BGM 4343 Response type code C O AN 1>3 This segment is used to indicate the type and function of a message and to transmit the identifying number. The use of this segment is mandatory. It is recommended that the length of the document number (DE 1004) be restricted to a maximum of 17 characters. All references other than the document number DE 1004 are to be put in the RFF segment (#7). Segment notes : (EBL001) See rules #1 (DE 1001), #3 (DE 1004)

46 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 6 3 DTM Date/time/period M M DTM C507 Date/time/period M M DTM C Date or time or period function code qualifier M M AN 1> = Service completion date/time, actual = Delivery date/time, actual = Document/message date/time 263 = Invoicing period 454 = Accounting value date 454 DTM C Date or time or period value C R AN 1>35 <..> <..> DTM C Date or time or period format code C R AN 1>3 102 = CCYYMMDD 203 = CCYYMMDDHHMM 718 = CCYYMMDD-CCYYMMDD This segment is used to specify the date (or period) of the invoice. It may also be used to specify the date on which the goods were despatched, delivered, or received. DE 2005: Identification of the Document/message date/time (code value 137 ) and 'Delivery date' (code value '35') are mandatory in an EANCOM message. Even if the delivery date is the same as the document message date, both dates need to be mentioned in the invoice. If the delivery date (35) is present on both header and line level, then the delivery date on line level preceeds the delivery date on header level. Segment notes : (EBL001) See rules #2 ( 454 ), #17 ( 1 ), #18 ( 35 )

47 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 7 5 ALI Additional information C O ALI 3239 Country of origin name code C O AN 1>3 ALI 9213 Duty regime type code C O AN 1>3 ALI 4183 Special condition code C O AN 1>3 79E = Discrepancies or adjustments (GS1 Code) 79E ALI 4184 Special condition code C O AN 1>4 ALI 4185 Special condition code C O AN 1>5 ALI 4186 Special condition code C O AN 1>6 ALI 4187 Special condition code C O AN 1>7 This segment is used to specify any special conditions which apply to the goods being invoiced.

48 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 8 6 FTX Free text FTX 4451 Text subject code qualifier M M AN 1>3 TXD ACB FTX 4453 Free text function code C O AN 1>3 FTX C107 Text reference C D FTX C Free text value code M M AN 1> = Tax declaration = Additional information = Toepassing van artikel 25ter, 1, tweede lid, 3 van het BTW-Wetboek // Application de l article 25ter, 1, deuxième al., 3 du Code TVA = Belasting te voldoen door de medecontractant BTW Wetboek, artikel 51, 2 // Imposition à charge du contractant Code TVA, article 51, 2 FTX C Code list identification code C N AN 1>17 FTX C Code list responsible agency code C D AN 1>3 281 = GS1 Belgium & Luxembourg 281 FTX C108 Text literal C D FTX C Free text value M M AN 1>512 <..> <..> FTX C Free text value C O AN 1>512 FTX C Free text value C O AN 1>512 FTX C Free text value C O AN 1>512 FTX C Free text value C O AN 1>512 FTX 3453 Language name code C D AN 1>3 <..> <..> FTX 4447 Free text format code C N AN 1>3 This segment is used to provide free form or coded text information for the entire invoice. Use of this segment in free form (apart from the below applications) is not recommended since it may inhibit automatic processing of the Invoice. TXD

49 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 9. /.. 6 FTX Free text Dependency notes : (EBL001) 1. DE 4451: code value TXD can only occur when either of rules #16, #35, #38, #38 applies. That is, when DE 5279 in the TAX segment (#36) of SG 22 has code value FTXHD. For the corresponding tax information either composite C107 (coded information) or C108 (non-coded information) must be used C107 - CODED information This composite can only be used if either of rules #16 or #35 applies DE 4441 = 001 (= rule #16) = 003 (= rule #35) = <GS1 Belgilux Code> (= rule #38) ( ) DE 3055: This DE is only used when DE 4441 contains a GS1 Belgilux Code C108 - NON-CODED information (= genuine, uncoded text) This composite can only be used if coded text cannot be used, i.e. when rule #38 applies DE 3453: This DE is only used when non-coded free text has been provided in composite C108. ( ) : Rule #38 can be regarded als a generalisation of rules # However, at this document s publication date no further GS1 Belgilux Code had yet been attributed for DE 4441.

50 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 10 7 RFF Reference RFF C506 Reference M M RFF C Reference code qualifier M M AN 1>3 AAK CD CT DL IV ALQ ACE ON SSC = Despatch advice number = Credit note number = Contract number = Debit note number = Invoice number = Returns notice number = Related document number = Order number (buyer) = Serial shipping container code (GS1 code) RFF C Reference identifier C R AN 1>70 <..> <..> RFF C Document line identifier C N AN 1>6 RFF C Reference version identifier C N AN 1>35 RFF C Revision identifier C N AN 1>6 This segment is used to specify references which relate to the whole invoice, for example Purchase Order Numbers (code value ON ), Delivery Numbers (code value AAK ), etc. Segment notes : (EBL001) See rule #37 (DE 1153 & 1154). CD DL IV SSC

51 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 11 8 DTM Date/time/period (RFF-DTM) DTM C507 Date/time/period M M DTM C Date or time or period function code qualifier M M AN 1>3 171 = Reference date/time 171 DTM C Date or time or period value C R AN 1>35 <..> <..> DTM C Date or time or period format code C R AN 1>3 102 = CCYYMMDD This segment is used to specify any dates related to the references given in the previous RFF segment (#7). Segment notes : (EBL001) See rule #37 ( 171 ).

52 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 12 9 NAD Name and address M M NAD 3035 Party function code qualifier M M AN 1>3 AB BY CN DP II IV LG SR SU = Buyer's agent/representative = Buyer = Consignee = Delivery party = Issuer of invoice = Invoicee = Supplier's corporate office = Supplier's agent/representative = Supplier NAD C082 Party identification details C A NAD C Party identifier M M AN 1>13 <GLN> NAD C Code list identification code C N AN 1>17 NAD C Code list responsible agency code C R AN 1>3 9 = GS1 NAD C058 Name and address C N NAD C Name and address description M AN 1>35 NAD C Name and address description C AN 1>35 NAD C Name and address description C AN 1>35 NAD C Name and address description C AN 1>35 NAD C Name and address description C AN 1>35 NAD C080 Party name C D NAD C Party name M M AN 1>35 <..> <..> NAD C Party name C O AN 1>35 NAD C Party name C O AN 1>35 NAD C Party name C O AN 1>35 NAD C Party name C O AN 1>35 NAD C Party name format code C O AN 1>3. /.. AB BY DP SR

53 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 13. /.. 9 NAD Name and address M M NAD C059 Street C D NAD C Street and number or post office box identifier M M AN 1>35 <..> <..> NAD C Street and number or post office box identifier C O AN 1>35 NAD C Street and number or post office box identifier C O AN 1>35 NAD C Street and number or post office box identifier C O AN 1>35 NAD 3164 City name C D AN 1>35 <..> <..> NAD C819 Country sub-entity details C D NAD C Country sub-entity name code C O AN 1>9 NAD C Code list identification code C O AN 1>17 NAD C Code list responsible agency code C O AN 1>3 NAD C Country sub-entity name C O AN 1>70 NAD 3251 Postal identification code C D AN 1>17 <..> <..> NAD 3207 Country name code C D AN 1>3 <..> <..> This segment is used to identify the trading parties involved in the invoice process. Identification of the buyer and supplier of goods and services is mandatory in the Invoice. Additionally, the issuer of the invoice and the invoicee must be identified if different from the buying and supplying parties. The consignee or delivery party needs to be specified if different from the buyer s address. Segment notes : (EBL001) See rules #4 ( SU & C080), #5 (C059), #7 ( SR ), #8 (C080 & C059), #10 ( BY ), #11 (C080 & C059), #13 ( AB ), #14 (C080 & C059). Dependency notes : (EANCOM) The following composites and data elements are only used when name and address are communicated as text (rather than in a coded way): C080 - C C It should be noted that this textual information is mandatory in order to be compliant with the Belgian law on invoices. Nevertheless, this textual redundancy doesn't alter the prerequisite to use GLNs in the O2C messages!

54 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) FII Financial institution information (NAD-FII) FII 3035 Party function code qualifier M M AN 1>3 RB = Receiving financial institution FII C078 Account holder identification C R FII C Account holder identifier C R AN 1>35 <..> IBAN FII C Account holder name C O AN 1>35 FII C Account holder name C O AN 1>35 FII C Currency identification code C O AN 1>3 FII C088 Institution identification C O FII C Institution name code C N AN 1>11 FII C Code list identification code C N AN 1>17 FII C Code list responsible agency code C N AN 1>3 FII C Institution branch identifier C R AN 1>17 <..> BIC FII C Code list identification code C N AN 1>17 FII C Code list responsible agency code C R AN 1>3 17 = S.W.I.F.T. FII C Institution name C O AN 1>70 FII C Institution branch location name C O AN 1>70 FII 3207 Country name code C N AN 1>3 This segment is used to identify financial institution information related to the party identified in the NAD segment (#9). Segment notes : One of the consequences of the SEPA (= Single Euro Payments Area) initiative is that by Jan. 1st 2011 the IBAN and BIC numbers must have been adopted within the SEPA zone (= mainly euro zone). - IBAN = International Bank Account Number. This ISO standard identifies an individual account, hence is unique. The IBAN format is different from country to country, but never longer than 31 characters. - BIC = Bank Identifier Code. This unique code, formerly known as SWIFT code (and also governed by an ISO standard), uniquely identifies a bank or one of its branches. The registry of these codes is managed by S.W.I.F.T. The IBAN will be communicated in DE 3194 (C078); the BIC in DE 3434 (C088). As in practice bank and branch identifiers are used in a mixed-up way, no distinction between both is made here either. Hence DE 3433's N status.

55 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 15 Because of the mandatory nature of this IBAN-BIC structure, it is assumed that these formats will be used. Ifever another international format for the account number is applied, that shouldn t be a problem, as this information will previously have been synchronised between both partners. Besides, a specific qualifier for IBAN does not exist either! Dependency notes : (EANCOM) 1. This segment can only be used if the preceding NAD segment (#9) identifies the issuer of the invoice. 2. Per the Belgian law, a bank account number (IBAN) of the issuer of the invoice must be provided in an invoice. As for BIC, it is recommended to mention it in the invoice. However, as Financial institution information is part of the Master Data, and as such already known by both partners before the exchange, it will not normally be read by the receiving party (= invoicee or 3rd party).

56 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) RFF Reference (NAD-RFF) RFF C506 Reference M M RFF C Reference code qualifier M M AN 1>3 VA = VAT registration number VA RFF C Reference identifier C R AN 1>70 <..> <..> RFF C Document line identifier C N AN 1>6 RFF C Reference version identifier C N AN 1>35 RFF C Revision identifier C N AN 1>6 This segment is used to identify financial institution information related to the party identified in the NAD segment (#9). Segment notes : (EBL001) See rules #6 ( SU ), #9 ( SR ), #12 ( BY ), #15 ( AB ). Remark: The VAT number is mandatory for all parties involved in the payment, such as supplier (SU) and buyer (BY). Additionally, if 'the issuer of the invoice' (II) and the 'invoicee' (IV) are different from the supplying (SU) and buying (BY) parties, then they need to be mentioned in the NAD segment followed by the RFF segment indicating their VAT number.

57 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) CUX Currencies CUX C504 Currency details C R CUX C Currency usage code qualifier M M AN 1>3 2 = Reference currency 2 CUX C Currency identification code C R AN 1>3 <..> ISO α <..> CUX C Currency type code qualifier C R AN 1>3 4 = Invoicing currency 4 CUX C Currency rate value C N N 1>4 CUX C504 Currency details C D CUX C Currency usage code qualifier M M AN 1>3 3 = Target currency 3 CUX C Currency identification code C R AN 1>3 <..> ISO α <..> CUX C Currency type code qualifier C R AN 1>3 10E = Currency for value added tax purposes (GS1 Code) 10E CUX C Currency rate value C O N 1>4 CUX 5402 Currency exchange rate C D N 1>12 <..> <..> CUX 6341 Exchange rate currency market identifier C N AN 1>3 This segment is used to specify currency information for the complete invoice. Segment notes : When specifying Reference and Target Currencies for international trade, one occurrence of CUX is all that is required. The reference currency is identified in the first occurrence of composite C504, with the target currency specified in the second occurrence of C504. The rate of exchange between the two is detailed in DE The general rule for calculating the rate of exchange is as follows: Reference Currency Rate = Target Currency. DE 6343 (2nd occurrence): Syntactically this code value cannot be used as it is not part of the restricted codes list for this DE in EANCOM Dependency notes : (EBL001) 1. This segment is only used if a conventional currency rate is used instead of the one published by the European Central Bank (ECB). See rule # C504: The second occurrence of this composite is only used if a target currency is specified DE 5402: The rate of exchange is only used if a target currency has been identified in the second occurrence of C504.

58 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) DTM Date/time/period (CUX-DTM) DTM C507 Date/time/period M M DTM C Date or time or period function code qualifier M M AN 1>3 134 = Rate of exchange date/time 134 DTM C Date or time or period value C R AN 1>35 <..> <..> DTM C Date or time or period format code C R AN 1>3 102 = CCYYMMDD This segment is used to specify the date on which a rate of exchange was quoted. Segment notes : (EBL001) See rule #40 ( 134 ). Dependency notes : This segment can only be used if the preceding CUX segment (#16) of Segment Group 7 is used.

59 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) PAT Payment terms basis PAT 4279 Payment terms type code qualifier M M AN 1>3 1 = Basic 3 = Fixed date 20 = Penalty terms 22 = Discount 69 = Discount with prompt pay PAT C110 Payment terms C O PAT C Payment terms description identifier M M AN 1>17 PAT C Code list identification code C O AN 1>17 PAT C Code list responsible agency code C D AN 1>3 PAT C Payment terms description C O AN 1>35 PAT C Payment terms description C O AN 1>35 PAT C112 Terms/time information C O PAT C Time reference code M M AN 1>3 5 = date of invoice PAT C Terms time relation code C O AN 1>3 3 = After reference 6 = End of month containing the reference date 7 = End of the month following the month of reference date PAT C Period type code C O AN 1>3 D = Day PAT C Period count quantity C O N 1>3 <..> This segment is used by the issuer of the invoice to specify the payment terms for the complete invoice. Segment notes : (EBL001) DE 2475: The date of invoice (code value 5 ) can be found in DTM segment #3 (code value 454 ) Conditional allowance : DE 4279: Code value 69 (= Discount with prompt pay --- The payment terms include a discount when payment is made within a time frame designated as prompt pay) is used to express a conditional allowance. This is an EDIFACT D.01B code only, but an EANCOM Change Request will be introduced to have it added to the codes list of DE (otherwise users should stick to the more general code value 22 (= Discount)) Please refer to Section 3.1. of the Introduction for a complete description of the usage of the conditional allowance.

60 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) DTM Date/time/period (PAT-DTM) DTM C507 Date/time/period M M DTM C Date or time or period function code qualifier M M AN 1> DTM C Date or time or period value C R AN 1>35 <..> DTM C Date or time or period format code C R AN 1>3 102 = CCYYMMDD This segment is used to specify any dates associated with the payment terms for the invoice. Conditional allowance : DE 2005: code value 12 : Please refer to Section 3.1. of the Introduction for a complete description of the usage of the conditional allowance. Dependency notes : 1. This segment can only be used if the preceding PAT segment (#18) of Segment Group 8 is used. 2. DE 2005: - code value 12 : must only be used when DE 4279 of the preceding PAT segment (#18) has code value 22 (= discount) or 69 (= discount with prompt pay). - code value 13 : must only be used when DE 4279 of the preceding PAT segment (#18) has code value 3 (= fixed date). = Terms discount due date/time = Terms net due date

61 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) PCD Percentage details (PAT-PCD) PCD C501 Percentage details M M PCD C Percentage type code qualifier M M AN 1> = Percentage of invoice = Discount = Penalty percentage = Interest percentage PCD C Percentage C R N 1>10 <..> PCD C Percentage basis identification code C O AN 1>3 13 = invoice value PCD C Code list identification code C O AN 1>17 PCD C Code list responsible agency code C D AN 1>3 PCD 4405 Status description code C N AN 1>3 This segment is used to specify percentages which will be allowed or charged if the invoicee pays (does not pay) to terms. Conditional allowance : DE 5245: code value 12 : Please refer to the Introduction for a complete description of the usage of the conditional allowance. Dependency notes : 1. This segment can only be used if the preceding PAT segment (#18) of Segment Group 8 is used. 2. DE 5245: - code value 12 : can only be used if DE 4279 of the preceding PAT segment (#18) has code value 22 (= discount) or 69 (= discount with prompt pay). - code value 15 : can only be used if DE 4279 of the preceding PAT segment (#18) has code value 20.

62 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount (PAT-MOA) MOA C516 Monetary amount M M MOA C Monetary amount type code qualifier M M AN 1> MOA C Monetary amount C R N 1>35 <..> MOA C Currency identification code C N AN 1>3 MOA C Currency type code qualifier C N AN 1>3 MOA C Monetary amount type code qualifier C N AN 1>3 This segment is used to specify monetary values which will be allowed (charged) if the invoicee pays (does not pay) to terms. Dependency notes : 1. This segment can only be used if the preceding PAT segment (#18) of Segment Group 8 is used. 2. DE 5025: Code values 21 and 52 can only be used if DE 4279 of the preceding PAT segment (#18) has code value 22 (= Discount) or 69 (= discount with prompt pay).. = Cash discount = Discount amount

63 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) ALC Allowance or charge ALC 5463 Allowance or charge code qualifier M M AN 1>3 A = Allowance C = Charge ALC C552 Allowance/charge information C O ALC C Allowance or charge identifier C D AN 1>35 ALC C Allowance or charge identification codec O AN 1>3 ALC 4471 Settlement means code C O AN 1>3 ALC 1227 Calculation sequence code C D AN 1>3 ALC C214 Special services identification C D ALC C Special service description code C R AN 1>3 EAB = Early payment allowance <EBL001 CL> <EBL001 CL> ALC C Code list identification code C O AN 1>17 ALC C Code list responsible agency code C D AN 1>3 281 = GS1 Belgium & Luxembourg 281 ALC C Special service description C O AN 1>35 ALC C Special service description C O AN 1>35 This segment is used to indicate any Allowances or Charges applicable to the total invoice (e.g. packaging costs). A C WARNING : Contrary to common EANCOM practice, allowances or charges specified in the detail section (see SG 39) do NOT override or replace allowances or charges specified at header level, but compliment them.. /..

64 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 24. /.. 31 ALC Allowance or charge Segment notes : (EBL001) See rules #29 ( A ) and #31 (DE 7161 = 015 ); or #30 ( C ). DE 7161: - This DE can contain code values from both the EANCOM 2002 Codes list and the EBL001 Codes list. The latter is an extension of the former BMF100 Codes list: it can contain both BMF Codes and GS1 Belgilux Codes. - code value EAB : this code value is used to link the ALC group (SG 16) to the previous PAT segment (#18). DE 3055: Code value 129 (= Belgian Ministry of Finance) is an EDIFACT code which is no longer part of EANCOM. Use EANCOM code value 281 (= GS1 Belgium & Luxembourg) instead. Conditional allowance : DE 7161: code value EAB : Please refer to Section 3.1. of the Introduction for a complete description of the usage of the conditional allowance. Dependency notes : 1. C214: - The use of this composite depends on the value of DE 5463 ( A or C ) - DE 7161: code value EAB can only be used if DE 4279 of the PAT segment (#18) has code value DE 3055: This DE is only used when DE 7161 contains a code value from the EBL001 Codes list.

65 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) PCD Percentage details (ALC-PCD) PCD C501 Percentage details M M PCD C Percentage type code qualifier M M AN 1>3 1 2 PCD C Percentage C R N 1>10 <..> PCD C Percentage basis identification code C O AN 1>3 PCD C Code list identification code C O AN 1>17 PCD C Code list responsible agency code C D AN 1>3 This segment is used to specify any percentage discounts or charges for the current ALC segment group. Dependency notes : 1. This segment can only be used if the preceding ALC segment (#31) of Segment Group 16 is used. 2. DE 5245: - Code value 1 : can only be used if DE 5463 of the preceding ALC segment (#31) has code value A. - Code value 2 : can only be used if DE 5463 of the preceding ALC segment (#31) has code value C. = Allowance = Charge

66 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount (ALC-MOA) MOA C516 Monetary amount M M MOA C Monetary amount type code qualifier M M AN 1> MOA C Monetary amount C R N 1>35 <..> MOA C Currency identification code C N AN 1>3 MOA C Currency type code qualifier C N AN 1>3 MOA C Monetary amount type code qualifier C N AN 1>3 This segment is used to specify any monetary discounts or charges for the current ALC segment group. Dependency notes : 1. This segment can only be used if the preceding ALC segment (#31) of Segment Group 16 is used. 2. DE 5025: - Code value 23 : can only be used if DE 5463 of the preceding ALC segment (#31) has code value C. - Code value 204 : can only be used if DE 5463 of the preceding ALC segment (#31) has code value A. = Charge amount = Allowance amount

67 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) TAX Duty/tax/fee details (ALC-TAX) TAX 5283 Duty or tax or fee function code qualifierm M AN 1>3 7 = Tax 7 TAX C241 Duty/tax/fee type C D TAX C Duty or tax or fee type name code C O AN 1>3 VAT = Value added tax VAT TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 TAX C Duty or tax or fee type name C O AN 1>35 TAX C533 Duty/tax/fee account detail C O TAX C Duty or tax or fee account code M M AN 1>6 TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 TAX 5286 Duty or tax or fee assessment basis value C O AN 1>15 TAX C243 Duty/tax/fee detail C A TAX C Duty or tax or fee rate code C O AN 1>7 <EBL001 CL> <EBL001 CL> FTXHD FTXHD TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 281 = GS1 Belgium & Luxembourg 281 TAX C Duty or tax or fee rate C D AN 1>17 <..> <..> TAX C Duty or tax or fee rate basis code C O AN 1>12 TAX C Code list identification code C N AN 1>17 TAX C Code list responsible agency code C N AN 1>3 TAX 5305 Duty or tax or fee category code C N AN 1>3 TAX 3446 Party tax identifier C O AN 1>20 This segment is used to signify whether the allowances and charges specified in Segment Group 16 are subject to tax.. /..

68 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 28. /.. 36 TAX Duty/tax/fee details (ALC-TAX) How to use VAT indication on Allowances or Charges on header level (either 1. or 2. applies) 1. VAT is due (= NO exemption) : - VAT rate in DE 5278 (C243); - corresponding VAT amount in following MOA segment (#37). 2. Exemption from VAT : 2.1. In case of a CODED reference: DE 5279 = (pick value from EBL001 Codes list ), followed by DE 3055 = "281" 2.2. In case of a NON CODED reference: DE 5279 = "FTXHD". (Referring to FTX (#6) segment at header level for textual description.) Which 'articles of the law' to use in case of VAT exemption? Any appropriate reference to the article of the law, granting exemption from VAT, is valid, whether it's from a national (e.g. EBL001 Codes list) or a European Directive. However, tax analysts recommend to mention the appropriate article from the European Directive (2006/112/EC), rather than the national Directive. For now, an article from the European Directive can only be mentioned in free text (#6). In the meanwhile, a request is lauched to GS1 Europe to develop "coded references". Segment notes : (EBL001) See rules #29 ( A ), #30 ( C ), #36 ( FTXHD ). DE 5279: - DE 5279 contains a coded reference to the article of the law which grants exemption from VAT. An overview of the available coded references can be found in the EBL001 Codes list. See rule #29/30. - If NO coded reference to the article of the law which grants exemption from VAT exists, the exemption is communicated in an FTX segment in the way described in rule #38. That is, code value FTXHD will be used in DE 5279 to link back to the FTX segment at header level (#6), where the corresponding regulation of the Directive (or the corresponding national regulation) by virtue of which the dealings are exempt from the tax (or the tax is not taken into account), is mentioned in free text. See rule #36. DE 3055: Code value 129 (= Belgian Ministry of Finance) is an EDIFACT code which is no longer part of EANCOM. Use EANCOM code value 281 (= GS1 Belgium & Luxembourg) instead. Conditional allowance : Please refer to Section 3.1. of the Introduction for a complete description of the usage of the conditional allowance.

69 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 29 Dependency notes : 1. This segment can only be used if the preceding ALC segment (#31) of Segment Group 16 is used. 2. DE 3055: This DE is only used when DE 5279 contains a GS1 Belgilux Code (= from EBL001 Codes list). 3. DE 5278: This DE is only used when the allowance or charge is subject to VAT. (Whereas DE 5279 is applied when there's VAT exemption)

70 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount (ALC-TAX-MOA) MOA C516 Monetary amount M M MOA C Monetary amount type code qualifier M M AN 1> = Charge amount = Discount amount = Allowance amount MOA C Monetary amount C R N 1>35 <..> <..> MOA C Currency identification code C N AN 1>3 <..> MOA C Currency type code qualifier C N AN 1>3 MOA C Monetary amount type code qualifier C N AN 1>3 This segment is used to indicate the tax amount for the tax rates specified in the previous TAX segment (#36). Segment notes : (EBL001) See rules #29 ( A ), #30 ( C ). Conditional allowance : Please refer to Section 3.1. of the Introduction for a complete description of the usage of the conditional allowance. Dependency notes : 1. This segment can only be used if DE 5278 (C243) of the preceding TAX segment (#36) of Segment Group 22 is used. (or to put that in other words: when VAT is due indeed.) 2. DE 5025: - Code value 23 : can only be used if DE 5463 of the preceding ALC segment (#31) has code value C. - Code value 204 : can only be used if DE 5463 of the preceding ALC segment (#31) has code value A

71 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) LIN Line item LIN 1082 Line item identifier C R AN 1>6 <..> LIN 1229 Action request/notification description code C N AN 1>3 LIN C212 Item number identification C R LIN C Item identifier C R AN 1>14 <GTIN> LIN C Item type identification code C R AN 1>3 SRV = GS1 Global Trade Item Number LIN C Code list identification code C N AN 1>17 LIN C Code list responsible agency code C N AN 1>3 LIN C829 Sub-line information C D LIN C Sub-line indicator code C R AN 1>3 LIN C Line item identifier C R AN 1>6 LIN 1222 Configuration level number C N N 1>2 LIN 7083 Configuration operation code C N AN 1>3 This segment is used to identify the item being invoiced. The detail section is formed by a repeating group of segments, always starting with a LIN segment.

72 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) PIA Additional product id (LIN-PIA) PIA 4347 Product identifier code qualifier M M AN 1>3 1 = Additional identification 5 = Product identification PIA C212 Item number identification M M PIA C Item identifier C R AN 1>35 <..> <GN code> if used in combination with code 'HS' <ngrai> if used in combination with code 'XZ5' PIA C Item type identification code C R AN 1>3 HS = Harmonised system PIA C Code list identification code C O AN 1>17 XZ5 = ngrai (GS1 code) PIA C Code list responsible agency code C D AN 1>3 PIA C212 Item number identification C O PIA C Item identifier C R AN 1>35 PIA C Item type identification code C R AN 1>3 PIA C Code list identification code C O AN 1>17 PIA C Code list responsible agency code C D AN 1>3 PIA C212 Item number identification C O PIA C Item identifier C R AN 1>35 PIA C Item type identification code C R AN 1>3 PIA C Code list identification code C O AN 1>17 PIA C Code list responsible agency code C D AN 1>3 PIA C212 Item number identification C O PIA C Item identifier C R AN 1>35 PIA C Item type identification code C R AN 1>3 PIA C Code list identification code C O AN 1>17 PIA C Code list responsible agency code C D AN 1>3

73 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 33. /.. 40 PIA Additional product id (LIN-PIA) PIA C212 Item number identification C O PIA C Item identifier C R AN 1>35 PIA C Item type identification code C R AN 1>3 PIA C Code list identification code C O AN 1>17 PIA C Code list responsible agency code C D AN 1>3 This segment is used to provide additional identification for the current line item. Segment notes : The invoicee needs to know which GN code (= Intrastat Code) is assigned to the article. This information is necessary for the invoicee to make sure that the correct VAT percentage will be applied upon the article. Preferrably, the retailer is to make the GN code part of the required Master Data in GDSN. However, should this not be the case, then the supplier can indicate the GN code in DE 7140, followed by DE 7143 = HS. - DE 4347: Code value '5' must be used when DE 7143 has code value 'XZ5' to indicate empty RTI without taking into account its hierarchie. The details of this working method can be found in the annex 'GS1 Belgilux RTI guideline'.

74 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) IMD Item description (LIN-IMD) IMD 7077 Description format code C O AN 1>3 F = Free-form F IMD C272 Item characteristic C O IMD C Item characteristic code C R AN 1>3 IMD C Code list identification code C O AN 1>17 IMD C Code list responsible agency code C D AN 1>3 IMD C273 Item description C A IMD C Item description code C O AN 1>17 IN = Invoicing unit (GS1 Code) IN IMD C Code list identification code C O AN 1>17 OAG = Organic claim agency (GS1 code) IMD C Code list responsible agency code C D AN 1>3 9 = GS1 9 2 = CEC, European Commission IMD C Item description C O AN 1>256 <..> <..> IMD C Item description C O AN 1>256 <..> IMD C Language name code C O AN 1>3 <..> <..> IMD 7383 Surface or layer code C N AN 1>3 This segment is used to provide a description for the current line item. Segment notes : (EBL001) - Per the Belgian law it is mandatory to provide a description as free text of the goods or services. - See rule #20 ( F ). Dependency note : DE 3055: Code value 9 must be used when DE 7009 has code value IN. Indicating which controlling agency has handed out a bio-label on the products sold, can be done as following: Note: DE 3055: Code value '2' must be used when DE 1131 has code value 'OAG'. Example: IMD+F++:OAG:2:BE-BIO-01:CERTISYS' Code list can be found on

75 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MEA Measurements (LIN-MEA) MEA 6311 Measurement purpose code qualifier M M AN 1>3 ABW = Unit of measure used for invoiced quantities PD = Physical dimensions (product ordered) MEA C502 Measurement details C A MEA C Measured attribute code C A AN 1>3 AAA = Unit net weight MEA C Measurement significance code C O AN 1>3 MEA C Non-discrete measurement name codec N AN 1>17 MEA C Non-discrete measurement name C N AN 1>70 MEA C174 Value/range C R MEA C Measurement unit code M M AN 1>3 KGM = Kilogram MEA C Measurement value C O AN 1>18 <..> MEA C Range minimum value C O N 1>18 MEA C Range maximum value C O N 1>18 MEA C Significant digits quantity C O N 1>2 MEA 7383 Surface or layer code C N AN 1>3 This segment is used to specify the physical dimensions, storage limitations, or transport equipment limitations of a product.

76 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) QTY Quantity (LIN-QTY) QTY C186 Quantity details M M QTY C Quantity type code qualifier M M AN 1> = Delivered quantity = Invoiced quantity (goods or empties) = Return quantity (goods or empties) = Damaged goods = Free goods quantity QTY C Quantity M M AN 1>35 <..> <..> QTY C Measurement unit code C D AN 1>3 This segment is used to specify quantities related to the current line item. Segment notes : (EBL001) - See rules #21 ( 46 ), #22 ( 47 ), and #23 ( 192 ). - DE 6063: code value 192 : Free goods quantity. Per the recommendations of GS1 in Europe free goods are NOT part of the ordered quantity and thus must be made explicit. free goods quantity = delivered quantity - ordered quantity (or 192 = )

77 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) DTM Date/time/period (LIN-DTM) DTM C507 Date/time/period M M DTM C Date or time or period function code qualifier M M AN 1>3 1 = Service completion date/time, actual 35 = Delivery date/time, actual 1 35 DTM C Date or time or period value C R AN 1>35 <..> <..> DTM C Date or time or period format code C R AN 1>3 102 = CCYYMMDD This segment is used to specify the date of despatch, delivery, or receipt of the current line item. DE 2005: Identification of the 'Delivery date' (code value '35') is mandatory in an EANCOM message, at least on header level. If the delivery date (35) is present on both header and line level, then the delivery date on line level preceeds the delivery date on header level. Segment note : (EBL001) See rules #17 ( 1 ) and #18 ( 35 ).

78 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) FTX Free text (LIN-FTX) FTX 4451 Text subject code qualifier M M AN 1>3 TXD = Tax declaration TXD FTX 4453 Free text function code C O AN 1>3 FTX C107 Text reference C D FTX C Free text value code M M AN 1> = De in artikel 8bis, 2, van het BTW-Wetboek 002 bedoelde gegevens voor de levering van nieuwe vervoermiddelen // Les données visées à l'article 8bis, 2, du Code pour les livraisons de moyens de transport neufs. FTX C Code list identification code C N AN 1>17 FTX C Code list responsible agency code C D AN 1>3 281 = GS1 Belgium & Luxembourg 281 FTX C108 Text literal C D FTX C Free text value M M AN 1>512 <..> <..> FTX C Free text value C O AN 1>512 FTX C Free text value C O AN 1>512 FTX C Free text value C O AN 1>512 FTX C Free text value C O AN 1>512 FTX 3453 Language name code C D AN 1>3 <..> <..> FTX 4447 Free text format code C N AN 1>3 This segment is used to specify the date of despatch, delivery, or receipt of the current line item. Use of this segment in free form (apart from the below applications) is not recommended since it may inhibit automatic processing of the Invoice.. /..

79 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 39 (...) 48 FTX Free text (LIN-FTX) Dependency notes : (EBL001) 1. DE 4451: code value TXD can only occur when either of rules #24, #38, #38 applies. That is, when DE 5279 in either of the TAX segments #65-76 has code value FTXLN. For the corresponding tax information either composite C107 (coded information) or C108 (non-coded information) must be used C107 - CODED information This composite can only be used if rule #24 applies DE 4441 = 002 (= rule #24) ( ) = <GS1 Belgilux Code> (= rule #38) ( ) DE 3055: This DE is only used when DE 4441 contains a GS1 Belgilux Code C108 - NON-CODED information (= genuine, uncoded text) This composite can only be used if coded text cannot be used (rule #38 ) or when rule #24 ( ) applies DE 3453: This DE is only used when non-coded free text has been provided in composite C108. ( ) : As rule #24 deals with the delivery of vehicles, chances are slim that it will ever be used by retailers! ( ) : Rule #38 can be regarded als a generalisation of rules However, at this document s publication date no further GS1 Belgilux Code had yet been attributed for DE 4441.

80 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount (LIN-MOA) MOA C516 Monetary amount M M MOA C Monetary amount type code qualifier M M AN 1>3 203 B = Line item amount = Returnable item deposit amount (BMF Code) = Total returnable packages deposit amount MOA C Monetary amount C R N 1>35 <..> MOA C Currency identification code C O AN 1>3 MOA C Currency type code qualifier C O AN 1>3 MOA C Monetary amount type code qualifier C N AN 1>3 This segment is used to specify monetary amounts related to the current line item. Segment notes : DE 5025: * code value B02 (= Returnable item deposit amount) is a remainder of the BMF100. * code value 203 : Item Amount = (Quantity Unit Gross Price) + Charges - Allowances [hence without VAT] More information on invoicing RTIs (pallets, crates,...) can be found in the 'GS1 Belgilux RTI guideline'. B02

81 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) PRI Price details (LIN-PRI) PRI C509 Price information C R PRI C Price code qualifier M M AN 1>3 AAA AAB = Calculation net = Calculation gross AAA AAB PRI C Price amount C R N 1>15 <..> <..> PRI C Price type code C O AN 1>3 PRI C Price specification code C O AN 1>3 PRI C Unit price basis value C D N 1>9 <..> PRI C Measurement unit code C D AN 1>3 KGM LTR MTR PRI 5213 Sub-line item price change operation code C N AN 1>3 This segment is used to specify price information for the current line item. = kilogram = litre = metre Segment notes : (EBL001) See rules #26 ( AAA ), and #27 ( AAB ). - DE 5125: * Unit Net Price ( AAA ) Quantity = Line item amount ( 203 ) [see preceding MOA segment (#49)] * AAA = Calculation net. The price stated is the NET price incl. all allowances and charges and excl. taxes. Allowances and charges may be stated for information purposes only! * AAB = Calculation gross. The price stated is the GROSS price excluding all allowances, charges and taxes. Allowances and charges must be stated for net calculation purposes! - Allowances and charges which are NOT part of the unit price, must be detailed explicitely (see rules #29 and #30). Dependency notes : DE 5284, 6411: When and how to use? These DEs are used when a product is a variable quantity product with a price not expressed per unit, (as with bulk goods, e.g. price per 200 kg), or when the unit of measure for ordering, delivering and invoicing are different for a product. (E.g. Eggs ordered at an auction market; the price is negotiated in bulk ( 25 per 100 eggs) but are delivered and invoiced in packs (1083 packs of 12 eggs). To obtain the line taxable amount ( 3240), the quantity of invoiced units (1083 packs) must be divided by the conversion factor omitted in DE 5284 (8,3333) and is then multiplied by the negotiated unit price ( 25). How to calculate the conversion factor in DE 5284 (unit price basis value)? Unit price basis value (8,3333) = "basis value of negotiated price" (price per "100" eggs) / "basis value of invoiced quantity" (packs of "12" eggs).

82 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 42 54bis CUX (LIN-PRI-CUX) Currencies CUX C504 Currency details C CUX C Currency usage code qualifier M AN 1>3 2 = Reference currency 2 CUX C Currency identification code C AN 1>3 <..> <..> CUX C Currency type code qualifier C AN 1>3 10 = Pricing currency 10 CUX C Currency rate value C N 1>4 CUX C504 Currency details C CUX C Currency usage code qualifier M AN 1>3 CUX C Currency identification code C AN 1>3 CUX C Currency type code qualifier C AN 1>3 CUX C Currency rate value C N 1>4 CUX 5402 Currency exchange rate C N 1>12 CUX 6341 Exchange rate currency market identifier C AN 1>3 This segment is used to specify currency information. Segment notes : (EBL001) - See rule #28. - As is hinted by its bis numbering, this segment is NOT present in the corresponding EANCOM 2002 INVOIC message. Segment 54bis is however part of the EDIFACT INVOIC message of the mother directory D.01B (where it is labeled #1350).

83 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) RFF Reference (LIN-RFF) RFF C506 Reference M M RFF C Reference code qualifier M M AN 1>3 ALQ ON RFF C Reference identifier C R AN 1>70 <..> RFF C Document line identifier C O AN 1>6 RFF C Reference version identifier C N AN 1>35 RFF C Revision identifier C N AN 1>6 This segment is used to provide references specific to the line item, and overrides any global references provided in the heading section of the invoice when the same qualifier is used. Segment notes : As an article can have been ordered at different moments in time, governed by other pricing conditions, it may be necesssary to refer to these conditions seperately (via the Order number). In that case it will also be necessary to repeat the LIN segment (#39). But normally the reference to an Order number will only be present at Header Level (= RFF segment #7) = Receiving advice number = Order number (buyer)

84 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) LOC Place / location identification (LIN-LOC) LOC 3227 Location function code qualifier M M AN 1>3 5 = Place of departure 7 = Place of delivery LOC C517 Location identification C A LOC C Location name code C A AN 1>25 <..> ISO 3166 country code LOC C Code list identification code C N AN 1>17 LOC C Code list responsible agency code C N AN 1>3 LOC C Location name C N AN 1>256 LOC C519 Related location one identification C N LOC C First related location name code C N AN 1>25 LOC C Code list identification code C N AN 1>17 LOC C Code list responsible agency code C N AN 1>3 LOC C First related location name C N AN 1>70 LOC C553 Related location two identification C N AN 1>17 LOC C Second related location name code C N AN 1>25 LOC C Code list identification code C N AN 1>17 LOC C Code list responsible agency code C N AN 1>3 LOC C Second related location name C N AN 1>70 LOC 5479 Relation code C N AN 1>3 This segment is used to identify the location where the terms of delivery apply. Segment notes : The "country of departure" and the "country of delivery" needs to be derivable from the INVOIC. Therefore, in case the real 'country of departure' (respectively 'country of delivery'), is different from the country code in NAD+SU (respectively NAD+BY), then LOC+5 (respectively LOC+7) is to be mentioned on line level. This is even the case for when the buyer is in charge of transport. This information, among other data, is necessary for the invoicee to figure out which VAT rule to apply in case of VAT exemption.

85 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) TAX Duty/tax/fee details (LIN-TAX) TAX 5283 Duty or tax or fee function code qualifierm M AN 1>3 7 = Tax 7 TAX C241 Duty/tax/fee type C D TAX C Duty or tax or fee type name code C O AN 1>3 VAT = Value added tax VAT TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 TAX C Duty or tax or fee type name C O AN 1>35 TAX C533 Duty/tax/fee account detail C O TAX C Duty or tax or fee account code M M AN 1>6 TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 TAX 5286 Duty or tax or fee assessment basis value C O AN 1>15 TAX C243 Duty/tax/fee detail C A TAX C Duty or tax or fee rate code C O AN 1>7 <EBL001 CL> <EBL001 CL> FTXLN FTXLN TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 281 = GS1 Belgium & Luxembourg 281 TAX C Duty or tax or fee rate C R AN 1>17 <..> <..> TAX C Duty or tax or fee rate basis code C O AN 1>12 TAX C Code list identification code C N AN 1>17 TAX C Code list responsible agency code C N AN 1>3 TAX 5305 Duty or tax or fee category code C N AN 1>3 TAX 3446 Party tax identifier C O AN 1>20 TAX 1227 Calculation sequence code C N AN 1>3 This segment is used to specify tax details for the line item being invoiced.. /..

86 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 46. /.. 65 TAX Duty/tax/fee details (LIN-TAX) How to use VAT indication on line level: (either 1. or 2. applies) 1. VAT is due (= NO exemption) : - VAT rate in DE 5278 (C243); - corresponding amount in following MOA segment (#66). 2. Exemption : 2.1. In case of a CODED reference: DE 5279 = (pick value from EBL001 Codes list ), followed by DE 3055 = "281" 2.2. In case of a NON CODED reference: DE 5279 = "FTXLN". (Referring to FTX (#48) segment at line level for textual description.) Which 'articles of the law' to use in case of VAT exemption? Any appropriate reference to the article of the law, granting exemption from VAT, is valid, whether it's from a national (e.g. EBL001 Codes list) or a European Directive. However, tax analysts recommend to mention the appropriate article from the European Directive (2006/112/EC), rather than the national Directive. For now, an article from the European Directive can only be mentioned in free text (#48). In the meanwhile, a request is lauched to GS1 Europe to develop "coded references". Segment notes : (EBL001) See rules #25 ( 7 ), #36 ( FTXLN ). DE 5279: - DE 5279 can contain a coded reference to the article of the law which grants exemption from VAT. An overview of the available coded references can be found in the EBL001 Codes list. See rule #25. - If NO coded reference to the article of the law which grants exemption from VAT exists, the exemption is communicated in an FTX segment in the way described in rule #38. That is, code value FTXLN will be used in DE 5279 to link back to the FTX segment at detail level (#48), where the corresponding regulation of the Directive (or the corresponding national regulation) by virtue of which the dealings are exempt from the tax (or the tax is not taken into account), is mentioned in free text. See rule #36. DE 3055: Code value 129 (= Belgian Ministry of Finance) is an EDIFACT code which is no longer part of EANCOM. Use EANCOM code value 281 (= GS1 Belgium & Luxembourg) instead. Dependency note : DE 3055: This DE is only used when DE 5279 contains a GS1 Belgilux Code (= from EBL001 Codes list).

87 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount (LIN-TAX-MOA) MOA C516 Monetary amount M R MOA C Monetary amount type code qualifier M R AN 1>3 125 = Taxable amount 125 MOA C Monetary amount C R N 1>35 <..> <..> MOA C Currency identification code C N AN 1>3 <..> MOA C Currency type code qualifier C N AN 1>3 MOA C Monetary amount type code qualifier C N AN 1>3 This segment is used to specify in monetary terms the amount of tax due on the current line item. Segment notes : (EBL001) See rule #25 ( 125 ). Dependency note : This segment can only be used if DE 5278 (C243) of the preceding TAX segment (#65) of Segment Group 34 is used. (or to put that in other words: when VAT is due.)

88 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) NAD Name and address (LIN-NAD) NAD 3035 Party function code qualifier M M AN 1>3 DP = Delivery party DP NAD C082 Party identification details C A NAD C Party identifier M M AN 1>35 <GLN> NAD C Code list identification code C O AN 1>17 NAD C Code list responsible agency code C R AN 1>3 9 = GS1 NAD C058 Name and address C N NAD C Name and address description M AN 1>35 NAD C Name and address description C AN 1>35 NAD C Name and address description C AN 1>35 NAD C Name and address description C AN 1>35 NAD C Name and address description C AN 1>35 NAD C080 Party name C D NAD C Party name M M AN 1>35 <..> <..> NAD C Party name C O AN 1>35 NAD C Party name C O AN 1>35 NAD C Party name C O AN 1>35 NAD C Party name C O AN 1>35 NAD C Party name format code C O AN 1>3. /..

89 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 49. /.. 67 NAD Name and address (LIN-NAD) NAD C059 Street C D NAD C Street and number or post office box identifier M M AN 1>35 <..> <..> NAD C Street and number or post office box identifier C O AN 1>35 NAD C Street and number or post office box identifier C O AN 1>35 NAD C Street and number or post office box identifier C O AN 1>35 NAD 3164 City name C D AN 1>35 <..> <..> NAD C819 Country sub-entity details C D NAD C Country sub-entity name code C O AN 1>9 NAD C Code list identification code C O AN 1>17 NAD C Code list responsible agency code C O AN 1>3 NAD C Country sub-entity name C O AN 1>70 NAD 3251 Postal identification code C D AN 1>17 <..> <..> NAD 3207 Country name code C D AN 1>3 <..> <..> This segment is used to identify a delivery party which is valid only for the current line item. The Delivery Party identified here overrides the one specified in the NAD segment at heading level (#9). Dependency notes : The following composites and data elements are only used when a coded name and address can not be used: C080 - C C It should be noted that this textual information is mandatory to be compliant with the Belgian law on invoices. Nevertheless, this textual redundancy doesn't alter the prerequisite to use GLNs in the O2C messages!

90 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) ALC Allowance or charge (LIN-ALC) ALC 5463 Allowance or charge code qualifier M M AN 1>3 A = Allowance C = Charge A C ALC C552 Allowance/charge information C O ALC C Allowance or charge identifier C D AN 1>35 ALC C Allowance or charge identification codec O AN 1>3 ALC 4471 Settlement means code C O AN 1>3 ALC 1227 Calculation sequence code C D AN 1>3 <..> ALC C214 Special services identification C D ALC C Special service description code C R AN 1>3 <EBL001 CL> <..> ALC C Code list identification code C O AN 1>17 ALC C Code list responsible agency code C D AN 1>3 281 = GS1 Belgium & Luxembourg 281 ALC C Special service description C O AN 1>35 ALC C Special service description C O AN 1>35 This segment is used to specify any allowances or charges which apply only to the line item being invoiced.. /..

91 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 51. /.. 69 ALC Allowance or charge (LIN-ALC) Segment notes : (EBL001) - See rules #29 ( A ) or #30 ( C ). - DE 1227 : To avoid any misunderstanding, it is Recommended to communicate this value anyway. When the basis of all allowances/charges is the initial gross amount, this step takes value 1 for all of them. - DE 7161: This DE can contain code values from both the EANCOM 2002 Codes list and the EBL001 Codes list. The latter is an extension of the former BMF100 Codes list: it can contain both BMF Codes and GS1 Belgilux Codes. - DE 3055: Code value 129 (= Belgian Ministry of Finance) is an EDIFACT code which is no longer part of EANCOM. Use EANCOM code value 281 (= GS1 Belgium & Luxembourg) instead. Dependency notes : 1. DE 1227: This DE may be omitted only when the resulting Amount does not depend of the place of this particular allowance/charge in the calculation sequence of all allowances/charges, otherways it is Required! 2. C214: The use of this composite depends on the value of DE 5463 ( A or C ) 3. DE 3055: This DE is only used when DE 7161 contains a code value from the EBL001 Codes list.

92 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) PCD Percentage details (LIN-ALC-PCD) PCD C501 Percentage details M M PCD C Percentage type code qualifier M M AN 1>3 1 2 PCD C Percentage C R N 1>10 <..> PCD C Percentage basis identification code C O AN 1>3 PCD C Code list identification code C O AN 1>17 PCD C Code list responsible agency code C D AN 1>3 PCD 4405 Status description code C N AN 1>3 This segment is used to specify percentage discounts or charges for the line item being invoiced. Dependency notes : 1. This segment can only be used if the preceding ALC segment (#69) of Segment Group 39 is used. 2. DE 5245: - Code value 1 : can only be used if DE 5463 of the preceding ALC segment (#69) has code value A. - Code value 2 : can only be used if DE 5463 of the preceding ALC segment (#69) has code value C. = Allowance = Charge

93 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount (LIN-ALC-MOA) MOA C516 Monetary amount M M MOA C Monetary amount type code qualifier M M AN 1> E = Charge amount = Allowance amount = Total returnable items deposit amount (GS1 Code) 35E MOA C Monetary amount C R N 1>35 <..> <..> MOA C Currency identification code C N AN 1>3 MOA C Currency type code qualifier C N AN 1>3 MOA C Status description code C N AN 1>3 This segment is used to specify monetary allowances/charges for the line item being invoiced. Dependency notes : 1. This segment can only be used if the preceding ALC segment (#69) of Segment Group 39 is used. 2. DE 5025: - Code values 23 and 35E : can only be used if DE 5463 of the preceding ALC segment (#69) has code value C. - Code value 204 : can only be used if DE 5463 of the preceding ALC segment (#69) has code value A.

94 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) TAX Duty/tax/fee details (LIN-ALC-TAX) TAX 5283 Duty or tax or fee function code qualifierm M AN 1>3 7 = Tax 7 TAX C241 Duty/tax/fee type C D TAX C Duty or tax or fee type name code C O AN 1>3 VAT = Value added tax VAT TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 TAX C Duty or tax or fee type name C O AN 1>35 TAX C533 Duty/tax/fee account detail C O TAX C Duty or tax or fee account code M M AN 1>6 TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 TAX 5286 Duty or tax or fee assessment basis value C O AN 1>15 TAX C243 Duty/tax/fee detail C A TAX C Duty or tax or fee rate code C O AN 1>7 <EBL001 <EBL001 CL> FTXLN FTXLN TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 281 = GS1 Belgium & Luxembourg 281 TAX C Duty or tax or fee rate C R AN 1>17 <..> <..> TAX C Duty or tax or fee rate basis code C O AN 1>12 TAX C Code list identification code C N AN 1>17 TAX C Code list responsible agency code C N AN 1>3 TAX 5305 Duty or tax or fee category code C N AN 1>3 TAX 3446 Party tax identifier C O AN 1>20 TAX 1227 Calculation sequence code C N AN 1>3 This segment is used to identify any taxes or duties which apply to the allowances or charges at LIN level.. /..

95 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 55. /.. 76 TAX Duty/tax/fee details (ALC-TAX) How to use VAT indication on an Allowance or a Charge (either 1. or 2. applies) 1. VAT is due (= NO exemption) : - VAT rate in DE 5278 (C243); - corresponding VAT amount in following MOA segment (#77). 2. Exemption : 2.1. In case of a CODED reference: DE 5279 = (pick value from EBL001 Codes list ), followed by DE 3055 = "281" 2.2. In case of a NON CODED reference: DE 5279 = "FTXLN". (Referring to FTX (#48) segment at line level for textual description.) Which 'articles of the law' to use in case of VAT exemption? Any appropriate reference to the article of the law, granting exemption from VAT, is valid, whether it's from a national (e.g. EBL001 Codes list) or a European Directive. However, tax analysts recommend to mention the appropriate article from the European Directive (2006/112/EC), rather than the national Directive. For now, an article from the European Directive can only be mentioned in free text (#48). In the meanwhile, a request is lauched to GS1 Europe to develop "coded references". Segment notes : (EBL001) See rules #29 ( A ), #30 ( C ), #36 ( FTXLN ). DE 5279: - DE 5279 contains a coded reference to the article of the law which grants exemption from VAT. An overview of the available coded references can be found in the EBL001 Codes list. See rule #29/30. - If NO coded reference to the article of the law which grants exemption from VAT exists, the exemption is communicated in an FTX segment in the way described in rule #38. That is, code value FTXLN will be used in DE 5279 to link back to the FTX segment at detail level (#48), where the corresponding regulation of the Directive (or the corresponding national regulation) by virtue of which the dealings are exempt from the tax (or the tax is not taken into account), is mentioned in free text. See rule #36. DE 3055: Code value 129 (= Belgian Ministry of Finance) is an EDIFACT code which is no longer part of EANCOM. Use EANCOM code value 281 (= GS1 Belgium & Luxembourg) instead. Dependency notes : 1. This segment can only be used if the preceding ALC segment (#69) of Segment Group 39 is used. 2. DE 3055: This DE is only used when DE 5279 contains a GS1 Belgilux Code (= from EBL001 Codes list).

96 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount (LIN-ALC-TAX-MOA) MOA C516 Monetary amount M M MOA C Monetary amount type code qualifier M M AN 1>3 23 = Charge amount 204 = Allowance amount MOA C Monetary amount C R N 1>35 <..> <..> MOA C Currency identification code C N AN 1>3 <..> MOA C Currency type code qualifier C N AN 1>3 MOA C Monetary amount type code qualifier C N AN 1>3 This segment is used to indicate the tax amount for the tax rates specified in the previous TAX segment (#76). Segment notes : (EBL001) See rules #29 ( A ), #30 ( C ). Dependency notes : 1. This segment can only be used if DE 5278 (C243) of the preceding TAX segment (#76) of Segment Group 44 is used. (or to put that in other words: when VAT is due indeed.) 2. DE 5025: - Code value 23 : can only be used if DE 5463 of the preceding ALC segment (#69) has code value C. - Code value 204 : can only be used if DE 5463 of the preceding ALC segment (#69) has code value A.

97 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) UNS Section control UNS 0081 Section identification M M A 1 S = Detail/summary section separation This segment is used to identify the break between the message detail and message trailer sections.

98 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount MOA C516 Monetary amount M M MOA C Monetary amount type code qualifier M M AN 1> MOA C Monetary amount C R N 1>35 <..> MOA C Currency identification code C O AN 1>3 MOA C Currency type code qualifier C O AN 1>3 MOA C Monetary amount type code qualifier C N AN 1>3 This segment is used to detail prepaid amounts, or total monetary values due for the entire invoice. Segment note : It is worth pointing out that the Belgian VAT Administration does not demand the invoice totals which are detailed here. = Amount due/amount payable = Cash discount = Invoice amount = Total line items amount = Message total monetary amount = Prepaid amount = Total amount subject to payment discount = Value added tax = Message total duty/tax/fee amount = Total returnable packages deposit amount

99 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) RFF Reference (MOA-RFF) RFF C506 Reference M M RFF C Reference code qualifier M M AN 1>3 PQ = Payment reference RFF C Reference identifier C R AN 1>70 <..> RFF C Document line identifier C N AN 1>6 RFF C Reference version identifier C N AN 1>35 RFF C Revision identifier C N AN 1>6 This segment is used to specify any references related to the message totals information.

100 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) DTM Date/time/period (MOA-RFF-DTM) DTM C507 Date/time/period M M DTM C Date or time or period function code qualifier M M AN 1>3 171 = Reference date/time DTM C Date or time or period value C R AN 1>35 <..> DTM C Date or time or period format code C R AN 1>3 102 = CCYYMMDD This segment is used to provide any dates related to the references specified in the previous RFF segment (#84). A prepayment can be indicated by applying DTM+171 referring to (#84) RFF+PQ. See rule #19

101 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) TAX Duty/tax/fee details TAX 5283 Duty or tax or fee function code qualifierm M AN 1>3 7 = Tax 7 TAX C241 Duty/tax/fee type C D TAX C Duty or tax or fee type name code C O AN 1>3 VAT = Value added tax VAT TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 TAX C Duty or tax or fee type name C O AN 1>35 TAX C533 Duty/tax/fee account detail C O TAX C Duty or tax or fee account code M M AN 1>6 TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 TAX 5286 Duty or tax or fee assessment basis value C O AN 1>15 TAX C243 Duty/tax/fee detail C A TAX C Duty or tax or fee rate code C O AN 1>7 <EBL001 CL> FTXHD FTXLN <EBL001 CL> FTXHD FTXLN TAX C Code list identification code C O AN 1>17 TAX C Code list responsible agency code C D AN 1>3 281 = GS1 Belgium & Luxembourg 281 TAX C Duty or tax or fee rate C R AN 1>17 <..> <..> TAX C Duty or tax or fee rate basis code C O AN 1>12 TAX C Code list identification code C N AN 1>17 TAX C Code list responsible agency code C N AN 1>3 TAX 5305 Duty or tax or fee category code C O AN 1>3 E = Exempt from tax TAX 3446 Party tax identifier C O AN 1>20 TAX 1227 Calculation sequence code C N AN 1>3 This segment is used to specify the total taxes (per rate) due on the complete invoice. /..

102 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 62. /.. 86 TAX Duty/tax/fee details How to use VAT indication on footer level: 1. VAT is due (= NO exemption) : - VAT rate in DE 5278 (C243); - corresponding amount in following MOA segment (#87). 2. Exemption : 2.1 In case all tax exempts on line level are the same and a CODED reference has been used; DE 5279 = (code from EBL001 Codes list ), followed by DE 3055 = "281" a NON CODED reference has been used; DE 5279 = "FTXLN" and/or "FTXHD" (Referring to all FTX (#48) segments at line level for textual description and/or FTX (#6) at header level.) 2.2 In case there are multiple (different) tax exempts, a general code value can be used; DE 5305 = "E" (exempt from tax) Which 'articles of the law' to use in case of VAT exemption? Any appropriate reference to the article of the law, granting exemption from VAT, is valid, whether it's from a national (e.g. EBL001 Codes list) or a European Directive. However, tax analysts recommend to mention the appropriate article from the European Directive (2006/112/EC), rather than the national Directive. For now, an article from the European Directive can only be mentioned in free text (#6 and/or #48). In the meanwhile, a request is lauched to GS1 Europe to develop "coded references". Segment notes : (EBL001) See rules #32 ( 7 ), #36 ( FTXHD / FTXLN ). DE 5279: - DE 5279 contains a coded reference to the article of the law which grants exemption from VAT. An overview of the available coded references can be found in the EBL001 Codes list. See rule #32. - If NO coded reference to the article of the law which grants exemption from VAT exists, the exemption is communicated in an FTX segment in the way described in rule #38. That is, code value FTXHD and/or FTXLN will be used in DE 5279 to link again to the FTX segment(s) at header (#6) and/or detail level (#48) which have previously been used in this message. See rule #36. Dependency note : DE 3055: This DE is only used when DE 5279 contains a GS1 Belgilux Code (= from EBL001 Codes list).

103 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount (TAX-MOA) MOA C516 Monetary amount M M MOA C Monetary amount type code qualifier M M AN 1>3 150 = Value added tax 150 B09 = Taxable amount excluding payment discount (BMF Code) B10 = Taxable amount including payment discount (BMF Code) MOA C Monetary amount C R N 1>35 <..> <..> MOA C Currency identification code C O AN 1>3 <..> MOA C Currency type code qualifier C N AN 1>3 MOA C Monetary amount type code qualifier C N AN 1>3 This segment is used to specify the tax amounts due, for the tax rate specified in the TAX segment (#86), covering the whole invoice. Segment notes : (EBL001) See rules #33 ( 150 ) and #34 (DE 6345). DE 5025: * Syntactically code value 150 cannot be used as it is not part of the restricted codes list for this DE in EANCOM * code values B09 (= Taxable amount excluding payment discount) and B10 (Taxable amount including payment discount) are a remainder of the BMF100. Dependency note : This segment can only be used if DE 5278 (C243) of the preceding TAX segment (#86) of Segment Group 52 is used. (or to put that in other words: when VAT is due indeed.)

104 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) ALC Allowance or charge ALC 5463 Allowance or charge code qualifier M M AN 1>3 A = Allowance C = Charge ALC C552 Allowance/charge information C O ALC C Allowance or charge identifier C D AN 1>35 ALC C Allowance or charge identification codec O AN 1>3 ALC 4471 Settlement means code C O AN 1>3 ALC 1227 Calculation sequence code C N AN 1>3 ALC C214 Special services identification C D ALC C Special service description code C O AN 1>3 <EBL001 CL> ALC C Code list identification code C O AN 1>17 ALC C Code list responsible agency code C D AN 1>3 281 = GS1 Belgium & Luxembourg ALC C Special service description C O AN 1>35 ALC C Special service description C O AN 1>35 This segment is used to indicate any special conditions applicable to the allowances or charges at summary level.. /..

105 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) 65. /.. 88 ALC Allowance or charge Segment notes : It is worth pointing out that the Belgian VAT Administration does not demand the invoice totals for charges/allowances which are detailed here with the combination of the ALC (#88) and MOA segment (#90). DE 7161: This DE can contain code values from both the EANCOM 2002 Codes list and the EBL001 Codes list. The latter is an extension of the former BMF100 Codes list: it can contain both BMF Codes and GS1 Belgilux Codes. DE 3055: Code value 129 (= Belgian Ministry of Finance) is an EDIFACT code which is no longer part of EANCOM. Use EANCOM code value 281 (= GS1 Belgium & Luxembourg) instead. Dependency notes : 1. C214: The use of this composite depends on the value of DE 5463 ( A or C ) 2. DE 3055: This DE is only used when DE 7161 contains a code value from the EBL001 Codes list.

106 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) MOA Monetary amount (ALC-MOA) MOA C516 Monetary amount M M MOA C Monetary amount type code qualifier M M AN 1> MOA C Monetary amount C R N 1>35 <..> MOA C Currency identification code C N AN 1>3 MOA C Currency type code qualifier C N AN 1>3 MOA C Monetary amount type code qualifier C N AN 1>3 This segment is used to specify the total monetary value per allowance or charge type. = Allowance or charge amount = Total charges/allowances

107 [GS1 BelgiLux - O2C (FMCG) - INVOIC] Ideal message (v ) UNT Message trailer UNT 0074 Number of segments in the message M M N 1>6 <..> <..> UNT 0062 Message reference number M M AN 1>14 <..> <..> This segment is a mandatory UN/EDIFACT segment. It must always be the last segment in the message.

108 EDI INVOIC MOA relationships version Calculations VAT Rate1 VAT Rate2... VAT RateN VAT Exempted Empty Deposit ( Delivered Quantity 43 LIN.QTY+46 (21) x Unit of Measure of delivered quantities : [ 42 LIN.MEA +ABW++unit:factor ] is masterdata. (22) <-- idem... <-- idem <-- idem Quantity deposit units 43 LIN.QTY+47 incoming (24a) or (credit note) 43 LIN.QTY+61 returned (24b) - x x Free goods Quantity expressed in Invoicing units 43 LIN.QTY+192 (23) = (RULE L when ABW factor = 1 ; RULE M otherways ) Invoiced Quantity 43 LIN.QTY+47 (10) x Netto Price Unit (=incl all charges and allowances, per invoiced unit) 54 LIN.PRI+AAA:price (16) [ / 54 LIN.PRI+AAB::::unit price basis value ( 9 ) when >< from 1] ) = ( Optional control rule ) Optional LINE CONTROL AMOUNT = ( when no Free goods : RULE K, K' when ABW factor = 1, i.e.when delivered unit and invoicing unit are identical ) = V rates in the line ( Optional control rule ) Vlines + - = (RULE E) ( Invoiced Quantity 43 LIN.QTY+47 or (credit note) 43 LIN.QTY+61 returned quantity (10) Calculation Gross Price Unit (per invoiced unit) 54 LIN.PRI+AAB:price (11) [ / 54 LIN.PRI+AAB::::unit price basis value ( 9 ) when >< from 1] ) + Line Charge Amount 77 LIN.ALC.TAX.MOA+23 (13) - Line Allowance Amount 77 LIN.ALC.TAX.MOA+204 (14) = (RULE F) Rate1 Line Taxable Amount 66 LIN.TAX.MOA+125 (12) (Global) Charge Amount 37 ALC.TAX.MOA+23 (8) (Global) Allowance Amount 37 ALC.TAX.MOA+204 (7) <-- idem... <-- idem <-- idem <-- idem... <-- idem <-- idem <-- idem... <-- idem <-- idem + <-- idem +... <-- idem + <-- idem <-- idem... <-- idem <-- idem <-- idem... <-- idem <-- idem Deposit net price 54 LIN.PRI+AAA (16) = (Rule G) Total returnable packages deposit amount 49 LIN.MOA+496 incoming (26a) or returned (26b) Total Line Item Amount : 83 MOA+79 (27) = Vrates + Sum deposits (Rule H) - Rate1 total basis Taxable basis amount excluding payment discount 87 TAX.MOA+B09 (3) x Percentage discount for prompt payment 20 PAT.PCD+12:nn:13 % (5) = (RULE B) + <-- idem + <-- idem + <-- idem + Vlines Deposits incoming - outgoing (if both consolidated) <-- idem... <-- idem + = (RULE C) Rate1 Payment discount amount 37 ALC.TAX.MOA+52 (6) Rate1 total Taxable basis amount including payment discount 87 TAX.MOA+B10 (4) x <-- idem... <-- idem <-- idem... <-- idem 86 TAX+7+VAT+++:::<Rate1>' % <-- idem... <-- idem = (RULE D) Invoice (Total) VAT Amount : 83 MOA+150 "value added tax" (2) = (RULE I) = Vrates (RULE A) Rate1 total VAT Amount : 87 TAX.MOA+150 "value added tax" (1) + <-- idem + <-- idem Total Invoice Amount : 83 MOA+77 (17) - Prepaid Amount : 83 MOA+113 (18) = (RULE J) Amount To be Paid : 83 MOA+9 (19) Summary recapitulation, required for some taxes : is the sum of all charge amounts related to this tax : 90 ALC.MOA+131 "Total charges/allowances" (20)

109 IDEAL INVOIC example UNB+UNOC: : : :0911+ME000003' UNH+116+INVOIC:D:01B:UN:EAN011' BGM ' DTM+137: :102' RFF+AAK:2310' DTM+171: :102' RFF+ON:1202' DTM+171: :102' NAD+BY ::9++BUYER NAME+STREET AND NR+BRUSSELS BE' RFF+VA:BE ' NAD+SU ::9++SUPPLIER NAME+STREET AND NR+BRUSSELS BE' FII+RB+IBAN+:::BIC::17' RFF+VA:BE ' NAD+DP ::9++DELIVERY PARTY NAME+STREET AND NR+BRUSSELS BE' PAT+22++5:3:D:10' PCD+12:2.5:13' ALC+C' MOA+23:120' TAX+7+VAT+++:::21' MOA+23:25.2' LIN :SRV' QTY+47:40' MOA+203:2400' PRI+AAA:60' PRI+AAB:60' TAX+7+VAT+++:::21' MOA+125:504' LIN :SRV' QTY+47:10' MOA+203:2000' PRI+AAA:200' PRI+AAB:200' TAX+7+VAT+++:::21' MOA+125:420' UNS+S' MOA+86: ' MOA+79:4400' MOA+129: ' MOA+176:949.20' TAX+7+VAT+++:::21' MOA+150:949.20' UNT ' UNZ+1+ME000003' Page 1

110 Koninklijk Besluit nr. 1 met betrekking tot de regeling voor de voldoening van de belasting over de toegevoegde waarde. KB 1/ART.5 De tekst van KB 1/Art.5 is van toepassing met ingang van (Art. 4, KB ) B.S De factuur (1) en het in artikel 2 bedoeld stuk dienen te vermelden : 1 de datum waarop ze worden uitgereikt (2) en een opeenvolgend nummer, volgens één of meer reeksen, dat deze stukken op eenduidige wijze identificeert, waaronder ze worden ingeschreven in het boek voor uitgaande facturen van de leverancier of de dienstverrichter (3); 2 de naam of de maatschappelijke benaming v an de leverancier van de goederen of van de dienstverrichter (4), het adres van zijn administratieve of maatschappelijke zetel (5), en zijn in artikel 50 van het Wetboek bedoeld BTW-identificatienummer (6); 2 bis wanneer de schuldenaar de leverancier van de goederen of de dienstverrichter is die niet in België is gevestigd en: a) hij heeft hier te lande een aansprakelijke vertegenwoordiger laten erkennnen overeenkomstig artikel 55, 1 of 2, van het Wetboek, de identiteit en het adres van de aansprakelijke vertegenwoordiger (8) en de aanduiding van zijn hoedanigheid (7); b) hij wordt vertegenwoordigd door een vooraf erkende persoon overeenkomstig artikel 55, 3, van het Wetboek, de identiteit, het adres (8) en het BTWidentificatienummer toegekend aan die persoon (9) en de aanduiding van zijn hoedanigheid (7); 3 de naam of de maatschappelijke benaming, het adres (11) en het in artikel 50 van het Wetboek bedoeld BTW-identificatienummer (12) van de medecontractant (10) of, wanneer het in artikel 39bis, eerste lid, 4, van het Wetboek bedoelde leveringen betreft, de naam of de maatschappelijke benaming, het adres (11) en het BTW-identificatienummer dat in de lidstaat van bestemming van de goederen aan de belastingplichtige is toegekend (12) 3 bis wanneer de schuldenaar de medecontract ant is die niet in België is gevestigd en : a) hij heeft hier te lande een aansprakelijke vertegenwoordiger laten erkennen overeenkomstig artikel 55, 1 of 2, van het Wetboek, de identiteit en het adres (14) van de aansprakelijke vertegenwoordiger en de aanduiding van zijn hoedanigheid (13); b) hij wordt vertegenwoordigd door een vooraf erkende persoon overeenkomstig artikel 55, 3, van het Wetboek, de identiteit, het adres (14) en het BTW-identificatienummer (15) toegekend aan die persoon en de aanduiding van zijn hoedanigheid (13); 4 a) voor de handelingen bedoeld in artikel 21, 3, 2, b, 3 bis, 3 ter, 4 bis, 4 ter en 8, van het Wetboek, het nummer waaronder de ontvanger (10) voor BTW-doeleinden is geïdentificeerd en waaronder hem de dienst werd verstrekt (12);

111 b) voor de handelingen bedoeld in artikel 39bis, eerste lid, 1, van het Wetboek, het nummer wa aronder de ontvanger (10) in een andere Lid-Staat voor BTW-doeleinden is geïdentificeerd (12); c) in geval van toepassing van het bepaalde in artikel 25ter, 1, tweede lid, 3, van het Wetb oek, een verwijzing naar de toepassing van die bepaling (16), het nummer waaronder de belastingplichtige voor BTW-doeleinden in een andere Lid-Staat is geïdentificeerd en waaronder hij de intracommunautaire verwerving en de daarop aansluitende levering van goederen verricht heeft, en het nummer waaronder de bestemmeling van de levering voor BTWdoeleinden is geïdentificeerd overeenkomstig artikel 50, 1, van het Wetboek (10) (12); 5 de datum waarop het belastbaar feit van d e levering van de goederen (18) of de dienstverrichting heeft plaatsgevonden (17) of de datum van de incassering van de prijs of een deel ervan (19), voorzover die datum vastgesteld is en verschilt van de uitreikingsdatum van de factuur; 6 de gegevens die nodig zijn om de handelin g te determineren en om het tarief van de verschuldigde belasting vast te stellen, inzonderheid de gebruikelijke benaming van de geleverde goederen (20) en van de verstrekte diensten (20) en hun hoeveelheid (21) of (22) + (23) alsook het voorwerp van de diensten (20); 7 de in artikel 8bis, 2, van het Wetboek bedoelde gegevens voor de leveringen van nieuwe vervoermiddelen, evenals het merk, het model, het jaartal, de cilinderinhoud, de motorsterkte, het carrosseriemodel en het chassisnummer in geval van levering van nieuwe of tweedehandse personenauto's of auto's voor dubbel gebruik en, wanneer het gaat om tweedehandse personenauto's en tweedehandse auto's voor dubbel gebruik, de datum waarop zij voor het eerst in het verkeer werden gebracht en, voor de werken, het wassen uitgezonderd, verricht aan motorvoertuigen, de vermelding van de nummerplaat van het voertuig (24); 8 voor elk tarief of elke vrijstelling, de maatstaf van heffing (25), de eenheidsprijs exclusief belasting (26) (27) (28), evenals de eventuele vooruitbetalingskortingen (31), prijskortingen en -rabatten indien deze niet in de eenheidsprijs zijn begrepen (29) (30); 9 de vermelding van de tarieven van de vers chuldigde belasting (32) en het totaalbedrag van de verschuldigde belasting (33). Het totaalbedrag van de verschuldigde belasting dient te worden uitgedrukt in de nationale munteenheid van de lidstaat waar de goederen worden geleverd of de diensten worden verricht (34). Wanneer de belasting overeenkomstig artikel 51, 2, 1, 2 en 5, van het Wetboek verschuldigd is d oor de medecontractant, moet de vermelding "Belasting te voldoen door de medecontractant - BTW-Wetboek, artikel 51, 2" (35) of de verwijzing naar de betreffende bepaling van de richtlijn of naar de overeenkomstige nationale bepaling worden aangebracht (35) in de plaats van de vermelding van de tarieven en van het totaalbedrag van de verschuldigde belasting; 9 bis (opgeheven); 10 de vermelding van de betreffende bepalin g van de richtlijn of van de overeenkomstige nationale bepaling krachtens dewelke de handeling van de belasting is vrijgesteld of krachtens dewelke de belasting niet in rekening wordt gebracht, of een gelijkwaardige vermelding (36); 11 een verwijzing naar het vroeger uitgerei kte stuk of stukken indien voor dezelfde handeling meerdere facturen of stukken worden opgesteld (37). De factuur mag de medecontractant niet debiteren voor een bedrag als belasting waarvoor hij reeds eerder werd gedebiteerd;

112 12 alle andere vermeldingen die worden voor geschreven ter uitvoering van het Wetboek van de belasting over de toegevoegde waarde of van de uitvoeringsbesluiten ervan (38) (38 ). 3. Bij een reeks facturen die langs elektronische weg naar dezelfde medecontractant worden verzonden, hoeven de voor de verschillende facturen gelijke vermeldingen slechts één keer te worden opgenomen, voor zover voor elke factuur alle informatie toegankelijk is (39). Richtlijn 2001/115/EG van de Raad van 20 december Artikel 2, Par 2, punt b): (40) Op een factuur kunnen bedragen in willekeurig welke munteenheid voorkomen, mits het te betalen BTW-bedrag is uitgedrukt in de nationale munteenheid van de lidstaat waar de goederen worden geleverd of de diensten worden verricht en daarbij gebruik wordt gemaakt van het wisselkoersmechanisme bedoeld in artikel 11, onderdeel C, punt 2. vereist is.

113 Mapping van KB1 Art 5. in EANCOM 2002 INVOIC (EAN011) Nr Segment DE Invulling opmerking 1 BGM (2) = Commercial invoice 381 = Credit note goods and services 383 = Debit note goods and services 389 = Self-billed invoice 2 DTM (3) = Accounting value date Datum Datumformaat 3 BGM (2) 1004 Document identifier 4 NAD (9) 3035 C080 SU = Supplier Naam of maatschappelijke benaming 5 NAD (9) C Straatnaam, nummer Stad/gemeente Postcode Land 6 RFF (11) VA = VAT registration number BTW-identificatienummer 7 NAD (9) 3035 SR = Supplier s agent/representative 8 NAD (9) C080 C Naam of maatschappelijke benaming Straatnaam, nummer Stad/gemeente Postcode Land 9 RFF (11) NAD (9) 3035 BY = Buyer 11 NAD (9) C080 C Land VA = VAT registration number BTW-identificatienummer Naam of maatschappelijke benaming Straatnaam, nummer Stad/gemeente Postcode 12 RFF (11) 1153 VA = VAT registration number 1154 BTW-identificatienummer 13 NAD (9) 3035 AB = Buyer s agent/representative

114 Nr Segment DE Invulling opmerking 14 NAD (9) C080 C RFF (11) FTX (6) 4451 C DTM (3) DTM (45) 18 DTM (3) DTM (45) DTM (85) IMD (41) QTY (43) QTY (43) Naam of maatschappelijke benaming Straatnaam, nummer Stad/gemeente Postcode Land VA = VAT registration number BTW-identificatienummer TXD = Tax declaration Text reference 001 = Toepassing van artikel 25ter, 1, tweede lid, 3 van het BTW-Wetboek. Code list responsible agency code 281 = EAN Belgium. Luxembourg 1 = Service completion date/time actual Datum Datumformaat 35 = Delivery date/time actual Datum Datumformaat 171 = Reference date/time Datum Datumformaat F = Free form IN = Invoicing unit (EAN Code) 9 = EAN International Omschrijving in vrije tekst van de aard van het goed of de dienst. Taal 46 = Delivered quantity hoeveelheid Measurement unit code indien van toepassing. 47 = Invoiced quantity hoeveelheid Measurement unit code indien van toepassing. Payment reference wordt aangeduid in #84 RFF+PQ. Vb. 10 stuks geleverd aan prijs A Vb. 10 stuks geleverd waarvan 8 gefactureerd aan prijs B

115 Nr Segment DE Invulling opmerking 23 QTY (43) FTX (48) 4451 C TAX (65) 3055 C C C = Free goods quantity hoeveelheid Measurement unit code indien van toepassing. TXD =Tax declaration Text reference 002 = De in artikel 8bis, 2, van het BTW-Wetboek bedoelde gegevens voor de levering van nieuwe vervoermiddelen Code list responsible agency code 281 = EAN Belgium. Luxembourg Text literal De gegevens voor de levering van nieuwe vervoermiddelen in vrije tekst. Taal (ISO 639 two alpha code) 7 = Tax VAT, Value added tax Gecodeerde verwijzing naar wetsartikel voor vrijstelling van BTW-heffing Code list responsible agency code 281 = EAN Belgium. Luxembourg Tarief Vb. 10 stuks geleverd waarvan 8 gefactureerd aan prijs B en 2 stuks gratis. Tarief : 5278 Vrijstelling van heffing : (Cfr 36) MOA (66) C PRI (54) PRI (54) CUX (54bis) C = Taxable amount De maatstaf van heffing. Munteenheid van de maatstaf van heffing AAA = Calculation net De prijs AAB = Calculation gross De prijs 2 = Reference currency ISO 4217 three alpha 10 = Pricing currency Kortingen en toeslagen kunnen ter informatie meegedeeld worden. Kortingen en toeslagen die niet in de eenheidsprijs vervat zijn moeten expliciet meegedeeld worden

116 Nr Segment DE Invulling opmerking 29 ALC (31) ALC (69) 5463 C A = Allowance Vermelding van het soort korting Tarief : 5278 Vrijstelling van heffing : (Cfr 36) TAX (36) TAX (76) 5283 C C = Tax VAT, Value added tax Gecodeerde verwijzing naar wetsartikel voor vrijstelling van BTW-heffing Code list responsible agency code 281 = EAN Belgium. Luxembourg Tarief MOA (37) MOA (77) 30 ALC (31) ALC (69) C C = Allowance amount kortingsbedrag Munteenheid van het kortingsbedrag. C = Charge Vermelding van het soort toeslag Tarief : 5278 Vrijstelling van heffing : (Cfr 36) TAX (36) TAX (76) 5283 C C = Tax VAT, Value added tax Gecodeerde verwijzing naar wetsartikel voor vrijstelling van BTW-heffing Code list responsible agency code 281 = EAN Belgium. Luxembourg Tarief MOA (37) MOA (77) C = Charge amount toeslagbedrag Munteenheid van het toeslagbedrag.

117 Nr Segment DE Invulling opmerking 31 ALC (31) TAX (86) 5283 C C = Prepayment allowance (EAN Belgilux Code) Code list responsible agency code 281 = EAN Belgium. Luxembourg 7 = Tax VAT, Value added tax Gecodeerde verwijzing naar wetsartikel voor vrijstelling van BTW-heffing Code list responsible agency code 281 = EAN Belgium. Luxembourg Tarief 015 = Prepayment allowance (EAN Belgilux Code) Allowance for payment in advance of delivery. Korting voor betaling voorafgaande aan de levering. Tarief : 5278 Vrijstelling van heffing : (Cfr 36) 33 MOA (87) C FTX (6) 4451 C TAX (36) TAX (65) TAX (76) TAX (86) C C = Value added tax Bedrag van de verschuldigde belasting. Munteenheid van de verschuldigde belasting TXD = Tax declaration Text reference 003 = Belasting te voldoen door de medecontractant BTW Wetboek, artikel 51, 2 Code list responsible agency code 281 = EAN Belgium. Luxembourg 7 = Tax VAT, Value added tax Gecodeerde verwijzing naar wetsartikel voor vrijstelling van BTW-heffing Code list responsible agency code 281 = EAN Belgium. Luxembourg DE 5279: Indien er geen code bestaat voor de verwijzing naar een wetsartikel, wordt de vrijstelling meegedeeld in een FTX-segment volgens de mapping beschreven in 38 hierna. Code FTXHD wordt gebruikt om te verwijzen naar FTX(6). Code FTXLN wordt gebruikt om te verwijzen naar FTX(46).

118 Nr Segment DE Invulling opmerking 37 RFF (7) DTM (8) 38 FTX (6) FTX (48) 38 FTX (6) FTX (48) C C Oorspronkelijke factuur Referentienummer 171= Reference date/time Datum Datumformaat TXD = Tax declaration Text reference Free text value code Code list responsible agency code 281 = EAN Belgium. Luxembourg TXD, Tax declaration Text literal Free text Taal (ISO 639 two alpha code) 39 Bij een reeks facturen die langs elektronische weg naar dezelfde medecontractant worden verzonden, hoeven de voor de verschillende facturen gelijke vermeldingen slechts één keer te worden opgenomen, voor zover voor elke factuur alle informatie toegankelijk is 40 CUX (16) C C = Reference currency ISO 4217 three alpha 4 = Invoicing currency 3 = Target currency ISO 4217 three alpha 10E = Currency for VAT purposes Currency exchange rate Codes voor 1153: IV = Invoice number CD = Credit note number DL = Debit note number Vermeldingen in gecodeerde vorm 4441: Verwijzing via codes in de EAN Belgilux codelijst Vermeldingen in vrije tekst Dit is niet mogelijk voor UN/EDIFACT INVOIC-berichten. Eventuele gemeenschappelijke gegevens moeten voor elke factuur toch steeds herhaald worden. Dependent : Wordt enkel gebruikt indien een conventionele wisselkoers toegepast wordt in plaats van deze gepubliceerd door de Europese Centrale Bank. DTM (17) = Rate of exchange date/time Datum Datumformaat

119 EBL001 Code List v011 1 Jan 2013 pag. 1 / 11 EBL001-Codelijst : Nationale codes voor INVOIC EANCOM 2002 Log der wijzigingen: Versie Wijzigingen v011 (01 jan 2013) v010 (01 aug 2011) - Update door het ministerie van Financiën (Codes BF101 en BF106 gearceerd) - DE 5279: codes BF135 t/m BF143 toegevoegd. - DE 7161: codes 030 t/m 035 toegevoegd. v009 (15 jun 2010) v008 (01 apr 2010) v007 (01 jul 2009) v006 (01 okt 2008) v005 (07 mei 2007) - DE 5279: gewijzigde codes BF39, BF40, BF44, BF45, BF47, BF48, BF49, BF52bis, BF53, BF54, BF62, BF65, BF67, BF74, BF97 geüpdatet. Codes BF43bis en BF45bis toegevoegd). - DE 5279: Codes BF07 t.e.m. BF34 vervangen door BF102 t/m 134 vanwege nieuwe btw-regels op het gebied van Plaats van diensten per 1 januari Codes BF07 t/m BF34 mogen niet langer gebruikt worden en zijn aldus gearceerd. - DE 7161: code 029 toegevoegd - DE 7161: code 029 toegevoegd - DE 5279: code BF100 toegevoegd; - opmaak aangepast & log toegevoegd. - DE 5279: codes BF94 t/m BF99 toegevoegd; - DE 7161: codes 011 t/m 014 & 020 t/m 028 toegevoegd. DE 5279: de codes verwijzen naar de artikels van de Belgische BTW richtlijn voor vrijstelling van BTW. DE 7161: de codes verwijzen naar bepaalde taksen/kosten/kortingen die van toepassing zijn in België. GS1 Belgium & Luxembourg ( )

120 EBL001 Code List v011 1 Jan 2013 pag. 2 / DE 5279 (TAX-segment) DE 5279 Duty/tax/fee rate identification Code Quid? Omschrijving FTXLN Omschrijving in vrije tekst op lijnniveau De vermelding in vrije tekst op lijnniveau van de betreffende bepaling van de richtlijn of van de overeenkomstige nationale bepaling krachtens dewelke de handeling van de belasting is vrijgesteld of krachtens dewelke de belasting niet in rekening wordt gebracht, of een gelijkwaardige vermelding. FTXHD Omschrijving in vrije tekst op kopniveau De vermelding in vrije tekst op kopniveau van de betreffende bepaling van de richtlijn of van de overeenkomstige nationale bepaling krachtens dewelke de handeling van de belasting is vrijgesteld of krachtens dewelke de belasting niet in rekening wordt gebracht, of een gelijkwaardige vermelding. BF01 Plaats van levering buiten België Levering van goederen gelegen buiten België. art , van het WBTW BF02 Aanvang vervoer buiten België Levering van goederen gelegen buiten België. art. 14, 2, l van het WBTW BF03 Installatie/montage buiten België Levering van goederen gelegen buiten België. art. 14, 3, van het WBTW BF04 Vertrek passagiersvervoer buiten België Levering van goederen gelegen buiten België. art , van het WBTW BF05 Invoer in andere Lidstaat Levering van goederen gelegen buiten België. art. 14, 2, 2 van het WBTW BF06 Verkoop op afstand vanuit België Levering van goederen gelegen buiten België. art. 15, 2, van het WBTW BF07 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 2 van het WBTW BF08 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 1 van het WBTW BF09 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 2, a) van het WBTW BF10 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 2 ; b) van het WBTW BF11 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 3 van het WBTW BF12 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 3 bis, a) van het WBTW BF13 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 3 bis b) van het WBTW BF14 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 3 ter, a) van het WBTW BF15 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 3 ter, b) van het WBTW BF16 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 4, a) van het WBTW BF17 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 4, b) van het WBTW BF18 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 4, c) van het WBTW BF19 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 4 bis van het WBTW BF20 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 4 ter a) van het WBTW BF21 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 4 ter b) van het WBTW BF22 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 6, a van het WBTW GS1 Belgium & Luxembourg ( )

121 EBL001 Code List v011 1 Jan 2013 pag. 3 / 11 DE 5279 Duty/tax/fee rate identification Code Quid? Omschrijving BF23 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 6, b van het WBTW BF24 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 7, a) van het WBTW BF25 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 7, b) van het WBTW BF26 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 7, c) van het WBTW BF27 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 7, d) van het WBTW BF28 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 7, e) van het WBTW BF29 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 7, f) van het WBTW BF30 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 7, h) van het WBTW BF31 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 7, l) van het WBTW BF32 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 7, g) van het WBTW BF33 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 8, a van het WBTW BF34 Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 8, b van het WBTW BF35 Uitvoer vanuit België met vervoer door de verkoper Vrijstelling van BTW art. 39, 1, 1 van het WBTW BF36 Uitvoer vanuit België met vervoer door de koper die niet in België Vrijstelling van BTW art. 39, 1, 2 van het WBTW gevestigd is BF37 Diensten in België gekoppeld aan goederen die worden uitgevoerd Vrijstelling van BTW art. 39, 1, 3 van het WBTW vanuit België met vervoer door de verkoper of de koper die niet in België gevestigd is BF38 Uitvoer vanuit België in persoonlijke bagage reizigers Vrijstelling van BTW art. 39, 1, 4 van het WBTW BF39 Levering met plaatsing onder douanetoezicht met het oog op de uitvoer Vrijstelling van BTW art. 39, 2, 1 van het WBTW BF40 Diensten in België gekoppeld aan goederen onder douanetoezicht met Vrijstelling van BTW art. 39, 2, 2 van het WBTW het oog op de uitvoer BF41 Voorschotten inzake leveringen met uitvoer Opschorting van de verschuldigdheid van de BTW K.B. nr. 18, art. 1 BF42 Intracommunautaire leveringen vanuit België naar een andere Lidstaat Vrijstelling van BTW art. 39bis, eerste lid, 1 van het WBTW naar een belastingplichtige die moet verwerven BF43 Overbrengingen vanuit België naar een andere Lidstaat Vrijstelling van BTW art. 39bis, eerste lid, 4 van het WBTW BF43bis Levering van goederen met plaatsing onder de regeling BTW-entrepot in België Regeling BTW-entrepot Artikel 39quater WBTW BTW opeisbaar in hoofde van de medecontractant Artikel 51, 2, 3 WBTW BF44 Levering van goederen geplaatst onder de regeling BTW-entrepot in België met handhaving van de regeling Levering met handhaving van de regeling BTW-entrepot Art. 39quater, 1, 2 WBTW. BTW opeisbaar in hoofde van de medecontractant Art. 51, 2, 3 WBTW BF45 Diensten in België gekoppeld aan goederen voor hun opslag in BTW- Regeling BTW-entrepot Art. 39quater WBTW. BTW opeisbaar in hoogde van de entrepot in België medecontractant Art. 51, 2, 3 WBTW BF45bis Diensten in België gekoppeld aan goederen tijdens hun opslag in BTWentrepot in België BF46 Zeevervoer/internationaal luchtvervoer over Belgisch grondgebied Vrijstelling van BTW art. 41, 1, 1 van het WBTW BF47 Diensten in België die betrekking hebben op de invoer van goederen Vrijstelling van BTW art. 41, 1, 2 van het WBTW BF48 Diensten in België die rechtstreeks verband houden met de uitvoer van Vrijstelling van BTW art. 41, 1, 3 van het WBTW goederen Diensten aan goederen onder de regeling BTW-entrepot Art. 39quater, 1, 3 WBTW. BTW opeisbaar in hoogde van de medecontractant Art. 51, 2, 3 WBTW GS1 Belgium & Luxembourg ( )

122 EBL001 Code List v011 1 Jan 2013 pag. 4 / 11 DE 5279 Duty/tax/fee rate identification Code Quid? Omschrijving BF49 BF50 BF51 BF52 BF52bis Diensten in België die rechtstreeks verband houden met goederen onder douanetoezicht Vrijstelling van BTW art. 41, 1, 4 van het WBTW Diensten in België die rechtstreeks verband houden met handelingen Vrijstelling van BTW art. 41, 1, 5 van het WBTW vrijgesteld op grond van artikel 39, 2, 1 BF53 Intracommunautaire vervoer naar of vanaf Azoren en Madeira Vrijstelling van BTW art. 41, 1, 6 van het WBTW BF54 Diensten in België gepresteerd door makelaars en lasthebbers die tussenkomen bij handelingen buiten de EU of vrijgesteld wegens uitvoer uit de Europese Unie Vrijstelling van BTW art. 41, 2 van het WBTW BF55 Levering zeeschepen Vrijstelling van BTW art. 42, 1, 1, a van het WBTW BF56 Levering reddingsboten Vrijstelling van BTW art. 42, 1, 1, b van het WBTW BF57 Oorlogsschepen Vrijstelling van BTW art. 42, 1, 1, c van het WBTW BF58 Binnenschepen voor commerciële vaart Vrijstelling van BTW art. 42, 1, 1, d van het WBTW BF59 Levering aan bouwers/eigenaars/gebruikers vaartuigen Vrijstelling van BTW art. 42, 1, 2 van het WBTW BF60 Diensten in België gekoppeld aan bouw/verbouwing/herstelling/onderhoud/verhuur/ bevrachting vaartuigen Vrijstelling van BTW art. 42, 1, 3 van het WBTW BF61 Bevoorrading zeeschepen, reddingsboten en oorlogsschepen Vrijstelling van BTW art. 42, 1, 4 van het WBTW BF62 Diensten in België voor de behoeften van vaartuigen die niet bedoeld Vrijstelling van BTW art. 42, 1, 5 van het WBTW zijn onder BF60 BF63 Levering luchtvaartuigen aan Staat of luchtvaartmaatschappijen Vrijstelling van BTW art. 42, 2, 1 van het WBTW BF64 Levering aan bouwers luchtvaartuigen gebruikt door de Staat of Vrijstelling van BTW art. 42, 2, 2 van het WBTW luchtvaartmaatschappijen BF65 Diensten in België gekoppeld aan Vrijstelling van BTW art. 42, 2, 3 van het WBTW bouw/verbouwing/herstelling/onderhoud/verhuur luchtvaartuigen BF66 Bevoorrading luchtvaartuigen Vrijstelling van BTW art. 42, 2, 4 van het WBTW BF67 Diensten voor de behoeften van luchtvaartuigen die niet bedoeld zijn Vrijstelling van BTW art. 42, 2, 5 van het WBTW onder BF65 BF68 Levering goederen en diensten in het kader van diplomatieke en Vrijstelling van BTW art. 42, 3, 1 van het WBTW consulaire betrekkingen BF69 Leveringen aan diplomatiek personeel Vrijstelling van BTW art. 42, 3, 2 van het WBTW BF70 Leveringen aan Internationale instellingen Vrijstelling van BTW art. 42, 3, 3 van het WBTW BF71 Leveringen aan krijgsmachten vreemde Staten Vrijstelling van BTW art. 42, 3, 4 van het WBTW BF72 Leveringen naar andere Lidstaten aan krijgsmachten vreemde Staten Vrijstelling van BTW art. 42, 3, 5 bis van het WBTW BF73 Leveringen aan buitenlandse regeringen belast met onderhoud begraafplaatsen Vrijstelling van BTW art. 42, 3, 7 van het WBTW GS1 Belgium & Luxembourg ( )

123 EBL001 Code List v011 1 Jan 2013 pag. 5 / 11 DE 5279 Duty/tax/fee rate identification Code Quid? Omschrijving BF74 Leveringen aan de Parlementaire Vergadering van de NAVO Vrijstelling van BTW art. 42, 3, 8 van het WBTW BF75 Levering van goud aan de centrale banken Vrijstelling van BTW art. 42, 3, 9 van het WBTW BF77 Levering van echte parels/natuurlijke edelstenen Vrijstelling van BTW art. 42, 4, 1 van het WBTW. Aanschrijving nr. 108/1971 BF78 Diensten in België m.b.t. echte parels/natuurlijke edelstenen Vrijstelling van BTW art. 42, 4, 2 van het WBTW. Aanschrijving nr. 108/1971 BF79 Vrijstelling van BTW art. 44, 2, 4 van het WBTW BF80 Vrijstelling van BTW art. 44, 3, 1, a) van het WBTW BF81 Vrijstelling van BTW art. 44, 3, 1, b) van het WBTW BF82 Vrijstelling van BTW art. 44, 3, 2 van het WBTW BF83 Vrijstelling van BTW art. 44, 3, 3 van het WBTW BF84 Vrijstelling van BTW art. 44, 3, 4 van het WBTW BF85 Vrijstelling van BTW art. 44, 3, 5 van het WBTW BF86 Vrijstelling van BTW art. 44, 3, 6 van het WBTW BF87 Vrijstelling van BTW art. 44, 3, 7 van het WBTW BF88 Vrijstelling van BTW art. 44, 3, 8 van het WBTW BF89 Vrijstelling van BTW art. 44, 3, 9 van het WBTW BF90 Vrijstelling van BTW art. 44, 3, 10 van het WBTW BF91 Vrijstelling van BTW art. 44, 3, 11 van het WBTW BF92 Vrijstelling van BTW art. 44, 3, 12 van het WBTW BF93 Kleine onderneming onderworpen aan de vrijstellingsregeling van belasting. art. 56, 2, van het WBTW BF94 Tabaksfabrikaten: BTW voldaan bij de bron en niet aftrekbaar Art. 2 KB nr. 13 d.d. 29 december 1992 met betrekking tot de regeling voor tabaksfabrikaten op het stuk van de belasting over de toegevoegde waarde art. 58, 1, van het WBTW BF95 Kosten voor gewone en gebruikelijke verpakkingsmiddelen, indien de Elementen die niet tot de maatstaf van heffing behoren - art. 28, 4 van het WBTW leverancier instemt met de terugbetaling ervan in geval van terugzending van die verpakkingsmiddelen BF96 Handeling gevestigd in België. Belasting te voldoen door de Belasting te voldoen door de medecontractant art. 51, 2 van het WBTW medecontractant BTW-Wetboek, art. 51, 2 BF97 Aankopen in België door vrijgestelde organisaties en hun leden Vrijstelling van BTW, art. 151, 1, Richtlijn 2006/112/EG gevestigd in een andere lidstaat BF98 Dienst vindt plaats in België. Belasting te voldoen door de Belasting te voldoen door de medecontractant KB nr. 1, art. 20 medecontractant KB1, art. 20 BF99 Belasting te voldoen door de medecontractant KB1, art. 20bis Belasting te voldoen door de medecontractant KB nr. 1, art. 20bis BF100 Recuperatiestoffen en -producten BTW niet toegepast. Aanschrijvingen van 15 december 1970, nr. 88 en van 30 juli 1971, nr. 120 BF101 Langs elektronische weg verrichte diensten Vrijstelling van BTW art. 21, 3.7 k) van het WBTW BF102 B2B Ontvanger van de dienst gevestigd buiten België Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 2 van het WBTW BF103 B2B Diensten m.b.t. onroerend goed gelegen buiten België Dienstverrichting buiten België. art. 21, 3, 1 van het WBTW GS1 Belgium & Luxembourg ( )

124 EBL001 Code List v011 1 Jan 2013 pag. 6 / 11 DE 5279 Duty/tax/fee rate identification Code Quid? Omschrijving BF104 B2B Personenvervoerdiensten afgelegde afstanden buiten België Dienstverrichting buiten België. art. 21, 3, 2 van het WBTW BF105 B2B Diensten die bestaan in het verlenen van toegang tot culturele, Dienstverrichting buiten België. art. 21, 3, 3, a) van het WBTW artistieke, sportieve, wetenschappelijke, educatieve, vermakelijkheidsof soortgelijke activiteiten die daadwerkelijk buiten België plaatsvinden BF106 B2B Diensten die verband houden met culturele, artistieke, sportieve, Dienstverrichting niet onderworpen aan Belgische BTW. art. 21, 3, 3, b) van het WBTW wetenschappelijke, educatieve, vermakelijkheids- of soortgelijke activiteiten die daadwerkelijk buiten België plaatsvinden BF107 B2B Restaurant- en cateringdiensten die materieel buiten België Dienstverrichting buiten België. art. 21, 3, 4, van het WBTW worden verricht BF108 B2B Kortdurende verhuur van wagens waarbij de Dienstverrichting buiten België. art. 21, 3, 5, van het WBTW terbeschikkingstelling van de wagen aan de ontvanger buiten België plaatsvindt BF109 B2B Restaurant- en cateringdiensten aan boord van een schip, Dienstverrichting buiten België. art. 21, 3, 6, van het WBTW vliegtuig of trein voor het in de EU verrichte gedeelte van het vervoer dat aanvangt buiten België BF110 B2B - Goederenvervoerdiensten die op grond van artikel 21, 2, WBTW in België plaatsvinden maar waarvan het werkelijk gebruik of de werkelijke exploitatie buiten de Gemeenschap geschieden Dienstverrichting wordt geacht buiten de Gemeenschap plaats te vinden - art. 1, a), van het KB nr. 57 van 17 maart 2010 art. 21, 4, 1 van het WBTW BF111 B2B - De diensten die met het goederenvervoer samenhangen zoals het laden, lossen, de behandeling van goederen en soortgelijke activiteiten die op grond van artikel 21, 2, WBTW in België plaatsvinden maar waarvan het werkelijk gebruik of de werkelijke exploitatie buiten de Gemeenschap geschieden. Dienstverrichting wordt geacht buiten de Gemeenschap plaats te vinden - art. 1, b), van het KB nr. 57 van 17 maart 2010 art. 21, 4, 1 van het WBTW BF112 B2C - Diensten m.b.t. onroerend goed gelegen buiten België Dienstverrichting buiten België - art. 21bis, 2, 1, van het WBTW BF113 B2C - Personenvervoerdiensten - afgelegde afstanden buiten België Dienstverrichting buiten België - art. 21bis, 2, 2, van het WBTW BF114 B2C - Andere goederenvervoerdiensten dan het intracommunautair Dienstverrichting buiten België- art. 21bis, 2, 3, van het WBTW goederenvervoer - afgelegde afstanden buiten België BF115 B2C - Intracommunautair goederenvervoer dat aanvangt buiten België Dienstverrichting buiten België - art. 21bis, 2, 4, van het WBTW BF116 B2C - Diensten die bestaan in het verlenen van toegang tot culturele, artistieke, sportieve, wetenschappelijke, educatieve, vermakelijkheidsof soortgelijke activiteiten die daadwerkelijk buiten België plaatsvinden Dienstverrichting buiten België- art. 21bis, 2, 5, a), van het WBTW BF117 BF118 B2C - Diensten die verband houden met culturele sportieve, wetenschappelijke, educatieve, vermakelijkheids- of soortgelijke activiteiten die daadwerkelijk buiten België plaatsvinden B2C - Restaurant- en cateringdiensten aan boord van een schip, vliegtuig of trein die materieel buiten België worden verricht, met uitzondering van die welke materieel worden verricht tijdens het in de Gemeenschap verrichte gedeelte van het vervoer Dienstverrichting buiten België - art. 21bis, 2, 5, b), van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 6, a), van het WBTW GS1 Belgium & Luxembourg ( )

125 EBL001 Code List v011 1 Jan 2013 pag. 7 / 11 DE 5279 Duty/tax/fee rate identification Code Quid? Omschrijving BF119 BF120 BF121 BF122 BF123 BF124 BF125 BF126 BF127 BF128 BF129 B2C - Diensten die met vervoer samenhangen, zoals het laden, lossen, behandelen en soortgelijke activiteiten die materieel buiten België worden verricht B2C - Diensten i.v.m. expertises en werkzaamheden m.b.t. lichamelijke roerende goederen die materieel buiten België worden verricht B2C - Kortdurende verhuur van wagens waarbij de terbeschikkingstelling van de wagen aan de verhuurder buiten België plaatsvindt B2C - Restaurant- en cateringdiensten aan boord van een schip, vliegtuig of trein voor het in de EU verrichte gedeelte van het vervoer dat aanvangt buiten België B2C - De overdracht en het verlenen van auteursrechten, octrooien, licentierechten, fabrieks- en handelsmerken en soortgelijke rechten wanneer de dienst wordt verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - Diensten op het gebied van reclame wanneer de dienst wordt verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - Diensten verricht door raadgevende personen, ingenieurs, adviesbureau s, advocaten, accountants en andere soortgelijke diensten, alsmede gegevensverwerking en informatieverschaffing wanneer de dienst wordt verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - De verplichting om een beroepsactiviteit of een onder art. 21bis, 2, 10, a), van het WBTW bedoeld recht geheel of gedeeltelijk niet uit te oefenen wanneer de dienst wordt verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - Bank-, financiële en verzekeringsverrichtingen met inbegrip van herverzekeringsverrichtingen en met uitzondering van de verhuur van safeloketten, wanneer de dienst wordt verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - Het beschikbaar stellen van personeel wanneer de dienst wordt verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - De verhuur van lichamelijke roerende goederen, met uitzondering van alle vervoermiddelen, wanneer de dienst wordt verleend aan een ontvanger die buiten de Gemeenschap is gevestigd Dienstverrichting buiten België - art. 21bis, 2, 6, b), van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 6, c), van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 7, van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 8, van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 10, a), van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 10, b), van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 10, c), van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 10, d), van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 10, e), van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 10, f), van het WBTW Dienstverrichting buiten België - art. 21bis, 2, 10, g), van het WBTW GS1 Belgium & Luxembourg ( )

126 EBL001 Code List v011 1 Jan 2013 pag. 8 / 11 DE 5279 Duty/tax/fee rate identification Code Quid? Omschrijving BF130 BF131 BF132 BF133 BF134 BF135 BF136 BF137 BF138 BF139 BF140 B2C - Het bieden van toegang tot aardgas- en Dienstverrichting buiten België - art. 21bis, 2, 10, h), van het WBTW elektriciteitsdistributiesystemen alsmede het verrichten van transporten transmissiediensten via deze systemen en het verrichten van andere daarmee rechtstreeks verbonden diensten wanneer de dienst wordt verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - Telecommunicatiediensten wanneer deze diensten wordt Dienstverrichting buiten België - art. 21bis, 2, 10, i), van het WBTW verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - Radio- en televisieomroepdiensten wanneer de dienst wordt Dienstverrichting buiten België - art. 21bis, 2, 10, j), van het WBTW verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - Langs elektronische weg verrichte diensten wanneer de dienst Dienstverrichting buiten België - art. 21bis, 2, 10, k), van het WBTW wordt verleend aan een ontvanger die buiten de Gemeenschap is gevestigd B2C - De tussenkomst van een tussenpersoon die niet handelt als Dienstverrichting buiten België - art. 21bis, 2, 12, van het WBTW bedoeld in artikel 13, 2, WBTW, wanneer de hoofdhandeling niet in België plaatsvindt De invoer en de intracommunautaire verwerving van goederen waarvan Vrijstelling van BTW art. 40, 1, 1, a van het WBTW de levering door belastingplichtigen in het binnenland in elk geval is vrijgesteld De invoer en de intracommunautaire verwerving van goederen die een Vrijstelling van BTW art. 40, 1, 1, b van het WBTW definitieve vrijstelling genieten op grond van de door de Europese Gemeenschappen uitgevaardigde reglementering De invoer en de intracommunautaire verwerving van goederen Vrijstelling van BTW art. 40, 1, 1, d van het WBTW verzonden of vervoerd vanuit een derdelandsgebied of een derde land in een andere lidstaat dan België, indien de levering van deze goederen verricht door de persoon op wiens naam de ter zake van invoer verschuldigde belasting mag of moet worden voldaan uit hoofde van artikel 52, 1, tweede lid, vrijgesteld is overeenkomstig artikel 39bis De wederinvoer, door degene die de goederen heeft uitgevoerd buiten Vrijstelling van BTW art. 40, 1, 2, a van het WBTW de Gemeenschap van goederen in de staat waarin ze werden uitgevoerd buiten de Gemeenschap De wederinvoer, door degene die de goederen heeft uitgevoerd buiten Vrijstelling van BTW art. 40, 1, 2, b van het WBTW de Gemeenschap van goederen die buiten de Gemeenschap een herstelling, een bewerking, een verwerking of een aanpassing hebben ondergaan De intracommunautaire verwervingen van goederen die het voorwerp Vrijstelling van BTW art. 40, 1, 2 bis van het WBTW hebben uitgemaakt van een overbrenging naar een andere lidstaat en in dezelfde toestand in België terugkeren GS1 Belgium & Luxembourg ( )

127 EBL001 Code List v011 1 Jan 2013 pag. 9 / 11 DE 5279 Duty/tax/fee rate identification Code Quid? Omschrijving BF141 BF142 BF143 De invoer van gas via een aardgassysteem of een op een dergelijk systeem aangesloten net, van gas dat van op een gastransportschip in een aardgassysteem of een upstreampijpleidingnet wordt ingebracht, van elektriciteit of van warmte of koude via warmte- of koudenetten wanneer de persoon op wiens naam de verschuldigde belasting bij de invoer mag of moet worden betaald, deze goederen heeft verworven onder de in artikel 14 bis bepaalde voorwaarden de levering en de verwerving van goederen die vanaf het binnenkomen in de Gemeenschap werden geplaatst onder één van de in artikel 23, 4 en 5, bedoelde regelingen, met handhaving van één van die regelingen de in België gepresteerde diensten, andere dan die welke zijn vrijgesteld bij toepassing van de artikelen 41 en 42, met betrekking tot goederen die zich in België bevinden onder één van de in artikel 23, 4 en 5, bedoelde regelingen OPM: Code BF76 is niet toegekend. Vrijstelling van BTW art. 40, 1, 3 van het WBTW Vrijstelling van BTW art. 40, 2, 1 van het WBTW Vrijstelling van BTW art. 40, 2, 2 van het WBTW GS1 Belgium & Luxembourg ( )

128 EBL001 Code List v011 1 Jan 2013 pag. 10 / DE 7161 (ALC-segment) DE 7161 Special services, coded Code Quid? Omschrijving 001 Excise duty (BMF Code) Customs or fiscal authorities code to identify a specific or ad valorem levy on a specific commodity, applied either domestically or at time of importation. 002 Clerical and administrative service (BMF Code) An allowance or charge related to the provision of administrative services. 003 Collection and recycling services (BMF Code) Allowance or charge for the service of collection and recycling of products. 004 Copyright fee collection service (BMF Code) Allowance or charge for the collection of copyright fees. 005 Dealer discount/allowance (BMF Code) A discount or allowance offered by a party dealing a certain brand or brands of products. 006 Direct delivery (BMF Code) An allowance or charge related to the service of direct delivery. 007 Charge for exceeding (BMF Code) Charge when what the buyer is ordering exceeds the quantity that has been agreed upon. 008 Introduction allowance (BMF Code) An allowance related to the introduction of a new product to the range of products traded by a retailer. 009 Return handling (BMF Code) An allowance or change related to the handling of returns. 010 Service charge (BMF Code) A charge related to the provision of a service. 011 Veterinary inspection service (BMF Code) Allowance or charge related to the service of veterinary inspection. 012 Environmental protection or clean-up service (BMF Code) An allowance or charge related to the provision of environmental protection or clean-up services. 013 BE Recupel (GS1 Belgilux Code) BE, Charge related to the collection and recycling of Waste Electrical and Electronic Equipment (WEEE) throughout Belgium BE BEBAT (GS1 Belgilux Code) BE, Charge related to the collection and recycling of used dry batteries and accumulators BE Auvibel (GS1 Belgilux Code) BE, Charge related to the collection and distibution of the remuneration for copying for individual use of phonograms and audiovisual works BE Reprobel (GS1 Belgilux Code) BE, Charge related to the collection and distribution of the remuneration for reprography to the entitled parties BE Valorfrit (GS1 Belgilux Code) BE, Charge related to the collection and recycling of edible animal and vegetable oils and fats BE Ecotax (GS1 Belgilux Code) BE, Charge related to the use of disposable packaging. 024 BE Ecoboni (GS1 Belgilux Code) BE, Reduction of excise / VAT related to the use of reusable packaging. 025 BE VAT pre-paid telephone cards (GS1 Belgilux Code) BE, Circular 41/2004 dd. 20 december VAT-system applicable to pre-paid telephone cards. GS1 Belgium & Luxembourg ( )

129 EBL001 Code List v011 1 Jan 2013 pag. 11 / 11 DE 7161 Special services, coded Code Quid? Omschrijving 026 BE Budgetfund for raw materials and products BE, Dues and contributions owed to the Budgetfund for raw materials and products. (GS1 Belgilux Code) 027 BE Sale funds for argricultural and agroalimentary sector (GS1 Belgilux Code) BE, Legally obligatory contribution for the sale funds for agriculture, horticulture, fishery and the agroalimentary sector. 028 BE Valorlub (GS1 Belgilux Code) BE, Charge related to the collection of mineral and synthetic oils cf EURAL waste products list BE Apetra (GS1 Belgilux Code) BE, Legally mandatory contribution, related to the international obligation to keep strategic stocks, for parties selling gasoline, middle distillates, and heavy fuel on the Belgian market BE Contribution to VLAM / APAQ-W (GS1 Belgilux Code) BE, Charge related to the contribution paid by producers and processing and supply industry to the Flanders' Agricultural Marketing Board / APAQ-W. / BE - VAL-I-PAC (GS1 Belgilux Code) BE, Tax for recycling business concerned packages BE - FOSTPLUS (GS1 Belgilux Code) BE, Tax for collecting, sorting and recycling domestic packaging waste BE OVAM Milieuheffing (GS1 Belgilux Code) BE, Formerly known as PICKNICK-tax (effective since 1 July 2007); tax on disposable plastic bags and cutlery (e.g. plastic knives, forks, etc ) BE Recytyre (GS1 Belgilux Code) BE, Charge related to the collection and recycling of car tires BE Fyto (GS1 Belgilux Code) BE, Charge related to the use of pesticides. OPM: Codes 015 t/m 019 zijn niet toegekend. GS1 Belgium & Luxembourg ( )