VAT Return country Balance balance Operations 0 II Outgoing 1 00 - Operations subject to a special regulation c00 balance tax_tags 00 01 - Operations subject to 6% VAT c01 balance tax_tags 01 02 - Operations subject to 12% VAT c02 balance tax_tags 02 03 - Operations subject to 21% VAT c03 balance tax_tags 03 44 - Intra-Community services c44 balance tax_tags 44 45 - Operations subject to VAT due by the co-contractor c45 balance tax_tags 45 46 - Exempted intra-Community deliveries and ABC sales c46 c46L.balance + c46T.balance 46L - Exempted intra-Community deliveries c46L balance tax_tags 46L 46T - ABC sales c46T balance tax_tags 46T 47 - Other exempted operations and operations carried out abroad c47 balance tax_tags 47 48 - Credit notes for operations in grids [44] and [46] c48 c48s44.balance + c48s46L.balance + c48s46T.balance 48s44 - Credit notes for operations in grid [44] c48s44 balance tax_tags 48s44 48s46L - Credit notes for operations in grid [46L] c48s46L balance tax_tags 48s46L 48s46T - Credit notes for operations in grid [46T] c48s46T balance tax_tags 48s46T 49 - Credit notes for other operations in part II c49 balance tax_tags 49 III Incoming 1 81 - Trade goods, raw materials and consumables c81 tag tax_tags 81 _applied_carryover_balance external most_recent previous_tax_period balance_unbound aggregation c81._applied_carryover_balance + c81.tag _carryover_balance aggregation c81.balance_unbound if_below(EUR(0)) balance aggregation c81.balance_unbound if_above(EUR(0)) 82 - Services and miscellaneous goods c82 tag tax_tags 82 _applied_carryover_balance external most_recent previous_tax_period balance_unbound aggregation c82._applied_carryover_balance + c82.tag _carryover_balance aggregation c82.balance_unbound if_below(EUR(0)) balance aggregation c82.balance_unbound if_above(EUR(0)) 83 - Investment goods c83 tag tax_tags 83 _applied_carryover_balance external most_recent previous_tax_period balance_unbound aggregation c83._applied_carryover_balance + c83.tag _carryover_balance aggregation c83.balance_unbound if_below(EUR(0)) balance aggregation c83.balance_unbound if_above(EUR(0)) 84 - Credit notes for operations in grids [86] and [88] c84 balance tax_tags 84 85 - Credit notes received relating to other operations in part III c85 balance tax_tags 85 86 - Intra-Community acquisitions and ABC sales c86 tag tax_tags 86 _applied_carryover_balance external most_recent previous_tax_period balance_unbound aggregation c86._applied_carryover_balance + c86.tag _carryover_balance aggregation c86.balance_unbound if_below(EUR(0)) balance aggregation c86.balance_unbound if_above(EUR(0)) 87 - Other operations subject to VAT c87 tag tax_tags 87 _applied_carryover_balance external most_recent previous_tax_period balance_unbound aggregation c87._applied_carryover_balance + c87.tag _carryover_balance aggregation c87.balance_unbound if_below(EUR(0)) balance aggregation c87.balance_unbound if_above(EUR(0)) 88 - Intra-Community services with reverse charge c88 tag tax_tags 88 _applied_carryover_balance external most_recent previous_tax_period balance_unbound aggregation c88._applied_carryover_balance + c88.tag _carryover_balance aggregation c88.balance_unbound if_below(EUR(0)) balance aggregation c88.balance_unbound if_above(EUR(0)) Taxes 0 IV Due 1 54 - VAT on operations in grids [01], [02] and [03] c54 balance tax_tags 54 55 - VAT on operations in grids [86] and [88] c55 balance tax_tags 55 56 - VAT on operations in grid [87], with the exception of imports with reverse charge c56 balance tax_tags 56 57 - VAT on import with reverse charge c57 balance tax_tags 57 61 - Various VAT regularizations in favor of the State c61 balance tax_tags 61 63 - VAT to be paid back on credit notes received c63 balance tax_tags 63 V Deductible 1 59 - Deductible VAT c59 balance tax_tags 59 62 - Various VAT regularizations in favor of the declarant c62 balance tax_tags 62 64 - VAT to be recovered on credit notes issued c64 balance tax_tags 64 VI Balance 1 71 - Taxes due to the State balance aggregation (c54.balance + c55.balance + c56.balance + c57.balance + c61.balance + c63.balance) - (c59.balance + c62.balance + c64.balance) if_above(EUR(0)) 72 - Amount owed by the State balance aggregation (c59.balance + c62.balance + c64.balance) - (c54.balance + c55.balance + c56.balance + c57.balance + c61.balance + c63.balance) if_above(EUR(0))