Tax Report II. ASSESSMENT OF TAX DUE (output tax) 2 None 051 - Intra-Community acquisitions of goods – base 3 LUTAX_051 711 - base 17% 711 6 LUTAX_711 911 - base 16% 911 7 LUTAX_911 713 - base 14% 713 8 LUTAX_713 913 - base 13% 913 9 LUTAX_913 715 - base 8% 715 10 LUTAX_715 915 - base 7% 915 11 LUTAX_915 049 - base 3% 049 12 LUTAX_049 194 - base exempt 194 13 LUTAX_194 719 - of manufactured tobacco (VAT is collected at the exit of the tax warehouse with excise duties) 719 14 LUTAX_719 065 - Importation of goods – base 6 LUTAX_065 721 - for business purposes: base 17% 721 3 LUTAX_721 921 - for business purposes: base 16% 921 4 LUTAX_921 723 - for business purposes: base 14% 723 5 LUTAX_723 923 - for business purposes: base 13% 923 6 LUTAX_923 725 - for business purposes: base 8% 725 7 LUTAX_725 925 - for business purposes: base 7% 925 8 LUTAX_925 059 - for business purposes: base 3% 059 9 LUTAX_059 195 - for business purposes: base exempt 195 10 LUTAX_195 729 - of manufactured tobacco (VAT is collected at the exit of the tax warehouse with excise duties) 729 11 LUTAX_729 731 - for non-business purposes: base 17% 731 12 LUTAX_731 931 - for non-business purposes: base 16% 931 13 LUTAX_931 733 - for non-business purposes: base 14% 733 14 LUTAX_733 933 - for non-business purposes: base 13% 933 15 LUTAX_933 735 - for non-business purposes: base 8% 735 16 LUTAX_735 935 - for non-business purposes: base 7% 935 17 LUTAX_935 063 - for non-business purposes: base 3% 063 18 LUTAX_063 196 - for non-business purposes: base exempt 196 19 LUTAX_196 152 - Acquisitions, in the context of triangular transactions – base 152 5 LUTAX_152 409 - Supply of services for which the customer is liable for the payment of VAT – base 8 LUTAX_409 436 - base 1 LUTAX_436 435 - exempt within the territory: exempt 435 2 LUTAX_435 741 - not exempt within the territory: base 17% 741 6 LUTAX_741 941 - not exempt within the territory: base 16% 941 7 LUTAX_941 743 - not exempt within the territory: base 14% 743 8 LUTAX_743 943 - not exempt within the territory: base 13% 943 9 LUTAX_943 745 - not exempt within the territory: base 8% 745 10 LUTAX_745 945 - not exempt within the territory: base 7% 945 11 LUTAX_945 431 - not exempt within the territory: base 3% 431 12 LUTAX_431 463 - base 3 LUTAX_463 751 - not established or residing within the Community: base 17% 751 6 LUTAX_751 951 - not established or residing within the Community: base 16% 951 7 LUTAX_951 753 - not established or residing within the Community: base 14% 753 8 LUTAX_753 953 - not established or residing within the Community: base 13% 953 9 LUTAX_953 755 - not established or residing within the Community: base 8% 755 10 LUTAX_755 955 - not established or residing within the Community: base 7% 955 11 LUTAX_955 441 - not established or residing within the Community: base 3% 441 12 LUTAX_441 445 - not established or residing within the Community: exempt 445 13 LUTAX_445 765 - base 4 LUTAX_765 761 - suppliers established within the territory: base 17% 761 1 LUTAX_761 961 - suppliers established within the territory: base 16% 961 2 LUTAX_961 I. ASSESSMENT OF TAXABLE TURNOVER 1 None 012 - Overall turnover 1 LUTAX_454 + LUTAX_455 + LUTAX_456 LUTAX_012 454 - Total Sales / Receipts LUTAX_454 LUTAX_471 + LUTAX_472 471 - Telecommunications services, radio and television broadcasting services... 471 LUTAX_471 472 - Other sales / receipts LUTAX_472 LUTAX_021 + LUTAX_037 - LUTAX_456 - LUTAX_455 - LUTAX_471 455 - Application of goods for non-business use and for business purposes 455 LUTAX_455 456 - Non-business use of goods and supply of services free of charge 456 LUTAX_456 021 - Exemptions and deductible amounts 2 LUTAX_021 014 - Exports 014 2 LUTAX_014 457 - Intra-Community supply of goods to persons identified for VAT purposes in another Member State (MS) 457 1 LUTAX_457 015 - Other exemptions 015 3 LUTAX_015 016 - Other exemptions 016 4 LUTAX_016 017 - Manufactured tobacco whose VAT was collected at the source or at the exit of the tax... 017 5 LUTAX_017 018 - Supply, subsequent to intra-Community acquisitions of goods, in the context of triangular transactions, when the customer identified,... 018 6 LUTAX_018 423 - not exempt in the MS where the customer is liable for payment of VAT 423 7 LUTAX_423 424 - exempt in the MS where the customer is identified 424 8 LUTAX_424 226 - Supplies carried out within the scope of the special arrangement of art. 56sexies 226 9 LUTAX_226 019 - Supplies other than referred to in 018 and 423 or 424 019 10 LUTAX_019 419 - Inland supplies for which the customer is liable for the payment of VAT 419 11 LUTAX_419 022 - Taxable turnover 3 LUTAX_022 LUTAX_037 037 - Breakdown of taxable turnover – base 1 LUTAX_037 701 - base 17% 701 6 LUTAX_701 901 - base 16% 901 7 LUTAX_901 703 - base 14% 703 8 LUTAX_703 903 - base 13% 903 9 LUTAX_903 705 - base 8% 705 10 LUTAX_705 905 - base 7% 905 11 LUTAX_905 031 - base 3% 031 12 LUTAX_031 033 - base 0% 033 13 LUTAX_033 IV. TAX TO BE PAID OR TO BE RECLAIMED 4 None 105 - Exceeding amount 3 LUTAX_103 - LUTAX_102 LUTAX_105 103 - Total tax due 1 LUTAX_103 LUTAX_046 + LUTAX_056 + LUTAX_407 + LUTAX_410 + LUTAX_768 + LUTAX_227 767 - Supply of goods for which the purchaser is liable for the payment of VAT - base 10 LUTAX_767 763 - base 8% 763 1 LUTAX_763 963 - base 7% 963 2 LUTAX_963 768 - Supply of goods for which the purchaser is liable for the payment of VAT - tax 11 LUTAX_768 764 - tax 8% 764 1 LUTAX_764 964 - tax 7% 964 1 LUTAX_964 227 - Special arrangement for tax suspension: adjustment 227 12 LUTAX_227 076 - Total tax due 13 LUTAX_076 LUTAX_103 046 - Breakdown of taxable turnover – tax 2 LUTAX_046 702 - tax 17% 702 6 LUTAX_702 902 - tax 16% 902 7 LUTAX_902 704 - tax 14% 704 8 LUTAX_704 904 - tax 13% 904 9 LUTAX_904 706 - tax 8% 706 10 LUTAX_706 906 - tax 7% 906 11 LUTAX_906 040 - tax 3% 040 12 LUTAX_040 056 - Intra-Community acquisitions of goods – tax 4 LUTAX_056 712 - tax 17% 712 5 LUTAX_712 912 - tax 16% 912 6 LUTAX_912 714 - tax 14% 714 7 LUTAX_714 914 - tax 13% 914 8 LUTAX_914 716 - tax 8% 716 9 LUTAX_716 916 - tax 7% 916 10 LUTAX_916 054 - tax 3% 054 11 LUTAX_054 407 - Importation of goods – tax 7 LUTAX_407 722 - for business purposes: tax 17% 722 1 LUTAX_722 922 - for business purposes: tax 16% 922 2 LUTAX_922 724 - for business purposes: tax 14% 724 3 LUTAX_724 924 - for business purposes: tax 13% 924 4 LUTAX_924 726 - for business purposes: tax 8% 726 5 LUTAX_726 926 - for business purposes: tax 7% 926 6 LUTAX_926 068 - for business purposes: tax 3% 068 7 LUTAX_068 732 - for non-business purposes: tax 17% 732 8 LUTAX_732 932 - for non-business purposes: tax 16% 932 9 LUTAX_932 734 - for non-business purposes: tax 14% 734 10 LUTAX_734 934 - for non-business purposes: tax 13% 934 11 LUTAX_934 736 - for non-business purposes: tax 8% 736 12 LUTAX_736 936 - for non-business purposes: tax 7% 936 13 LUTAX_936 073 - for non-business purposes: tax 3% 073 14 LUTAX_073 410 - Supply of services for which the customer is liable for the payment of VAT – tax 9 LUTAX_410 462 - tax 1 LUTAX_462 742 - not exempt within the territory: tax 17% 742 5 LUTAX_742 942 - not exempt within the territory: tax 16% 942 6 LUTAX_942 744 - not exempt within the territory: tax 14% 744 7 LUTAX_744 944 - not exempt within the territory: tax 13% 944 8 LUTAX_944 746 - not exempt within the territory: tax 8% 746 9 LUTAX_746 946 - not exempt within the territory: tax 7% 946 10 LUTAX_946 432 - not exempt within the territory: tax 3% 432 11 LUTAX_432 464 - tax 2 LUTAX_464 752 - not established or residing within the Community: tax 17% 752 5 LUTAX_752 952 - not established or residing within the Community: tax 16% 952 6 LUTAX_952 754 - not established or residing within the Community: tax 14% 754 7 LUTAX_754 954 - not established or residing within the Community: tax 13% 954 8 LUTAX_954 756 - not established or residing within the Community: tax 8% 756 9 LUTAX_756 956 - not established or residing within the Community: tax 7% 956 10 LUTAX_956 442 - not established or residing within the Community: tax 3% 442 11 LUTAX_442 766 - tax 3 LUTAX_766 762 - suppliers established within the territory: tax 17% 762 2 LUTAX_762 962 - suppliers established within the territory: tax 16% 962 3 LUTAX_962 104 - Total input tax deductible 2 LUTAX_102 LUTAX_104 III. ASSESSMENT OF DEDUCTIBLE TAX (input tax) 3 None 093 - Total input tax 1 LUTAX_093 097 - Total input tax non-deductible 2 LUTAX_097 094 - relating to transactions which are exempt pursuant to articles 44 and 56quater 094 1 LUTAX_094 095 - where the deductible proportion determined in accordance to article 50 is applied 095 2 LUTAX_095 096 - Non recoverable input tax in accordance with Art. 56ter-1(7) and 56ter-2(7) (when applying the margin scheme) 096 3 LUTAX_096 102 - Total input tax deductible 3 LUTAX_102 LUTAX_458+LUTAX_459+LUTAX_460+LUTAX_090+LUTAX_461+LUTAX_092+LUTAX_228+LUTAX_094+LUTAX_095 090 - Due in respect of the application of goods for business purposes 090 4 LUTAX_090 092 - Paid as joint and several guarantee 092 6 LUTAX_092 228 - Adjusted tax - special arrangement for tax suspension 228 7 LUTAX_228 458 - Invoiced by other taxable persons for goods or services supplied 458 1 LUTAX_458 459 - Due in respect of intra-Community acquisitions of goods 459 2 LUTAX_459 460 - Due or paid in respect of importation of goods 460 3 LUTAX_460 461 - Due under the reverse charge (see points II.E and F) 461 5 LUTAX_461