German store with vat, selling to europe and other countries without Vat

[Robert Gan]

HEy guys,

I found a lot of mailings about Vat, but I could not get it clear for me, so I have to ask here again.

We have a german online store, where we sell items with 19% vat included in the product price. That works fine actualy.

Now I want to sell items to the outland of Europe, where we have to sell the items without tax (0% Vat) for every buyer.

We also want to sell to European customer as B2B. Most of the B2B Customer in Europe own a VAT Identity with that they can buy taxfree (0% Vat) within europe, so we have also to deduct the Vat from the selling price.

Now I am not sure How I can handle that within the ofbiz engine.

The countries outside of the EU, I can track with the GEO I think, but the European countries (except my own) I have to track by geo and also by a valid VAT ID. The Vat Id the customer should insert within his registering process. After that he can buy without Tax.

What do you think? Do anyone has sth like a how to, or a step by step explanation?

Thaaanks :)

[Pierre Smits]

Hi Robert,

Re: VAT rules in the EC
To my understanding the general rule (in any EC country) is that you have
to include the VAT on your invoice to any customer, disregard whether they
are consumers of business customers. This general rule applies to both
domestic and foreign customers.

With regards to business customers the exception is that they can deduct
the stated (and paid) VAT from their charged (and received) VAT on their
VAT return to the tax authorithy. This applies to both VAT paid on domestic
purchases as on foreign purchases.

Due to tax agreements between countries this has been simplified to
charging foreign customers with a VAT charge of 0%.
But, and this is a strong but, only when the foreign customer has provided
a)TAX id, and verification has been established of its b) correctness and
being c) associated to the (legal entity of) customer. The burden of this
verification is on the seller.

Only after positive verification (of  b and c mentioned before) the seller
is allowed to state a VAT charge of 0%.

Re VAT charging and OFBiz.
First of all, there is a specific page in the OFBiz documentation regarding
VAT, see https://cwiki.apache.org/confluence/display/OFBIZ/VAT
This document was last updated on April 24, 2012. So it could prove not in
sync with situation today. Plus, recently I have seen some modifications
been done to VAT calculation and charging functionality. Paul (Foxworthy)
was in control of implementing the modifications I saw. Please check with
dev mailing list archive and/of Paul.

Secondly, in order to do proper VAT calculation and charging (both domestic
and abroad) all parameters need to be set correctly. Among others that
means:
- Country Code must be registered on the appropriate contact mechanism for
each party.
- In Accounting (menu item Tax Authority) you can associate the foreign
customer to the tax authority of that country, and with that association
you can set the 'Exempt' flag for that customer if you have a positive
verification. See
https://demo-trunk.ofbiz.apache.org:8443/accounting/control/ListTaxAuthorityParties?taxAuthPartyId=CA_BOE&taxAuthGeoId=CA

If you have done so, OFBiz should calculate the proper VAT charge (being
0%) applicable for that country-customer combination.


With kind regards,

Pierre Smits

Pierre Smits


On Thu, Jul 11, 2013 at 11:08 PM, Robert G. <[hidden email]> wrote:

> HEy guys,
>
> I found a lot of mailings about Vat, but I could not get it clear for me,
> so
> I have to ask here again.
>
> We have a german online store, where we sell items with 19% vat included in
> the product price. That works fine actualy.
>
> Now I want to sell items to the outland of Europe, where we have to sell
> the
> items without tax (0% Vat) for every buyer.
>
> We also want to sell to European customer as B2B. Most of the B2B Customer
> in Europe own a VAT Identity with that they can buy taxfree (0% Vat) within
> europe, so we have also to deduct the Vat from the selling price.
>
> Now I am not sure How I can handle that within the ofbiz engine.
>
> The countries outside of the EU, I can track with the GEO I think, but the
> European countries (except my own) I have to track by geo and also by a
> valid VAT ID. The Vat Id the customer should insert within his registering
> process. After that he can buy without Tax.
>
> What do you think? Do anyone has sth like a how to, or a step by step
> explanation?
>
> Thaaanks :)
>
>
>
>
> --
> View this message in context:
> http://ofbiz.135035.n4.nabble.com/German-stor-with-vat-selling-to-europe-and-other-countries-without-Vat-tp4642750.html
> Sent from the OFBiz - User mailing list archive at Nabble.com.
>

[Robert Gan]

Hello Pierre,

thank you for your really fast answer to this subject. I know that the mentioned points have to be proved. This we would do after the customer ordered.

Concerning your point I want to ask more:
 In Accounting (menu item Tax Authority) you can associate the foreign
customer to the tax authority of that country, and with that association
you can set the 'Exempt' flag for that customer if you have a positive
verification. See

This way is means, that each customer I have to associate manually to the tax authority. What I think is easier, that the customer get's automated associated to the corresponding tax authority by the following reason:

1. He can directly purchase without Vat. That is really important for external payment services like paypal. Paypal uses the order amount directly after the customer has placed the order. When this is including VAT, the customer has to pay more.

2. we check the VAT after the customer placed the order. If it is not correct, we want to remove the association from the Tax authority and add the Vat to him. This way is more effective I think because most of the customer's conditions concerning Vat-Free buying are correct, so only a small percentage has wrong parameter, so we have to reassociate him.

what do you think?

Btw. you said, that  I have to add a tax authority for the country without Vat. Does that mean, that I have to add all european countries to the tax authority (for each create one authority)?

And which fields do I us for the VAT Identification Number? Are these the fields:

"Require Tax Id For Exemption" --> change to "Y"

and

"Tax Id Format Pattern" --> add the regulare expression pattern to get a match for the VAT ID format?

I know this subject is not the easiest, but cause by this I want to reask to be 100% sure :)

thank you

btw. the links I will read soon

[Pierre Smits]

Hi Robert,

First of all, please read/check following pages on the subject:
http://en.wikipedia.org/wiki/VAT_identification_number#European_Union_VAT_identification_numbers
http://ec.europa.eu/taxation_customs/vies/

The latter one provides the official EU statements on the subject and a
page to verify IDs. According to that site they also provide a service to
check IDs through SOAP.

Re: tax authorities.
Yes, I would suggest to create a tax authority for each country. I have
done so. The reason for this was that each country has its own methodology
to define the ID and thus each tax authority can have its own regex for ID
validation.
The fields you mentioned are on the tax authority page in accounting menu.
See:
https://demo-trunk.ofbiz.apache.org/accounting/control/EditTaxAuthority?taxAuthPartyId=USA_IRS&taxAuthGeoId=USA

That is the first step. Both would be required to facilitate tax
calculation and exemption.
Secondly under the parties tab of the tax authority you can have the list
of the customers
See
https://demo-trunk.ofbiz.apache.org/accounting/control/ListTaxAuthorityParties?taxAuthPartyId=USA_IRS&taxAuthGeoId=USA

Re: your point 1.
Remember: the burden of VAT ID validation is on your organisation and your
organisation may be held liable when selling goods without VAT when you
should have. So be careful with automatically assuming that VAT ID provided
(by the customer) is correct.
Also, VAT is (or at least should be) part of the total order amount. The
total order amount stated the obligation of the customer to fulfil (pay) to
come to a successful conclusion of the agreement between your organisation
and your customer.

Thus, when finalizing the order (in OFBiz)  prepping it for payment through
paypal (or any other payment mechanism), VAT (even if 0%) must be part of
the total order amount.

With pay more I guess you mean paypal transaction costs. If you mean total
amount due, remember that customers can ask for tax return on foreign
bought goods.

Re: your point 2
It is basically a matter of timing. If and when the TAX ID is validated
between the moments of ordering and delivery-invoicing you could process
the order witn VAT exempted. If already invoiced, you get into another
business process.
Am I correct to assume that you are talking about resellers (or other
businesses) as customers? If so, I would register (and provide process and
functionality to validate) VAT ID when establishing the relationship. if
VAT ID proves invalid, you just set the exempt flag on the party page of
the tax authority to N.

Basically the business rule is:
if VAT ID is not empty and ExemptFlag is Y, then exempt VAT (charge 0%)
If VAT ID is empty or ExemptFlag is N, then not exempt VAT (charge
appropriate %)

By the way, be sure that on all your invoices VAT IDs of both your
organisation and your customer is stated.

With kind regards,

Pierre Smits

[Robert Gan]

I see, great, many many thanks for the detailed explanation, this was really important for me. And you are right, it is enough to let the customer contact me that I add him to the corresponding tax free authorities.

with that way, do he also see the prices without tax in the webstore? If its not ootb I think its easy to manage.

your list of tax authorities and especialy the regulare expressions, you do not like to share, dont you? :) :)

and my last question:
what is "Is Nexus" for (option next to "is Nexus")

greetings

robert

[Robert Gan]

I found someone, who allready collected the regulare expressions. Ihave not validated yet, but maybe it helps someone.

https://metacpan.org/source/RSIMOES/Regexp-Common-VATIN-v0.0.9/lib/Regexp/Common/VATIN.pm

greetings

[Jacques Le Roux]

Thanks Robert,

Could you put it in the wiki VAT page?

Jacques

From: "Robert G." <[hidden email]>

>I found someone, who allready collected the regulare expressions. Ihave not
> validated yet, but maybe it helps someone.
>
> https://metacpan.org/source/RSIMOES/Regexp-Common-VATIN-v0.0.9/lib/Regexp/Common/VATIN.pm
>
> greetings
>
>
>
> --
> View this message in context: http://ofbiz.135035.n4.nabble.com/German-store-with-vat-selling-to-europe-and-other-countries-without-Vat-tp4642750p4642760.html
> Sent from the OFBiz - User mailing list archive at Nabble.com.

[Pierre Smits]

Hi Robert,

I have a few for you. See below:


<Party partyId="NL_FISCUS" partyTypeId="PARTY_GROUP" preferredCurrencyUomId=
"EUR" statusId="PARTY_ENABLED" createdDatetime="2009-01-01 00:00:00.000"/>

    <PartyGroup partyId="NL_FISCUS" groupName="Ned. Belastingdienst"/>

    <PartyRole partyId="NL_FISCUS" roleTypeId="TAX_AUTHORITY"/>

    <TaxAuthority taxAuthPartyId="NL_FISCUS" includeTaxInPrice="N"
requireTaxIdForExemption="Y" taxAuthGeoId="NLD" taxIdFormatPattern=
"^(NL-?)?[0-9]{9}B[0-9]{2}$"/>



    <Party partyId="DE_BZSt" partyTypeId="PARTY_GROUP"
preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED"
createdDatetime="2009-01-01
00:00:00.000"/>

    <PartyGroup partyId="DE_BZSt" groupName="Bundeszentralamt für Steuern"/>

    <PartyRole partyId="DE_BZSt" roleTypeId="TAX_AUTHORITY"/>

    <TaxAuthority taxAuthPartyId="DE_BZSt" includeTaxInPrice="N"
requireTaxIdForExemption="Y" taxAuthGeoId="DEU" taxIdFormatPattern=
"^(DE-?)?{0,1}[0-9]{9}$"/>



    <Party partyId="UK_HMRC" partyTypeId="PARTY_GROUP"
preferredCurrencyUomId="GBP" statusId="PARTY_ENABLED"
createdDatetime="2009-01-01
00:00:00.000"/>

    <PartyGroup partyId="UK_HMRC" groupName="HM Revenue and Customs"/>

    <PartyRole partyId="UK_HMRC" roleTypeId="TAX_AUTHORITY"/>

    <TaxAuthority taxAuthPartyId="UK_HMRC" includeTaxInPrice="N"
requireTaxIdForExemption="Y" taxAuthGeoId="GBR" taxIdFormatPattern=
"^(GB)?([0-9]{9}|[0-9]{12}|(GD|HA)[0-9]{3})$"/>



    <Party partyId="AT_BMF" partyTypeId="PARTY_GROUP" preferredCurrencyUomId
="EUR" statusId="PARTY_ENABLED" createdDatetime="2009-01-01 00:00:00.000"/>

    <PartyGroup partyId="AT_BMF" groupName="BMF"/>

    <PartyRole partyId="AT_BMF" roleTypeId="TAX_AUTHORITY"/>

    <TaxAuthority taxAuthPartyId="AT_BMF" includeTaxInPrice="N"
requireTaxIdForExemption="Y" taxAuthGeoId="AUT" taxIdFormatPattern=
"^(AT-?)[U]\d{9}$"/>



    <Party partyId="BE_FOD" partyTypeId="PARTY_GROUP" preferredCurrencyUomId
="EUR" statusId="PARTY_ENABLED" createdDatetime="2009-01-01 00:00:00.000"/>

    <PartyGroup partyId="BE_FOD" groupName="Federale OverheidsDienst
FINANCIËN"/>

    <PartyRole partyId="BE_FOD" roleTypeId="TAX_AUTHORITY"/>

    <TaxAuthority taxAuthPartyId="BE_FOD" includeTaxInPrice="N"
requireTaxIdForExemption="Y" taxAuthGeoId="AUT" taxIdFormatPattern=
"^(BE-?)\d{10}$"/>




Pierre Smits

[Pierre Smits]

Robert,

Re Nexus
This is something US American. I don't use it here in The Netherlands.

Re: prices in webstore.
The easiest way would be to setup a different webstore for B2B with that
setting, I guess. But I guess that setting up different tax authorities for
B2B customers should also work.

Pierre Smits

[Robert Gan]

great great great :)

webstore B2B:
Yes I thought about that, but that makes more work concerning daily handling and keeping products up to date etc. I will find here a solution to show the prices without tax, should not be that difficult.

thank you for providing your data :)

Concerning the registration process of the customer I decided to ad the customer automaticaly to the tax authority and set the flag to "N", so prices are still including Vat. Afterwards I will send me an email to check the VAT-Customer, or I create new screens for it to approve them. With this way the customer do not has to call first and we have not the work to add the party to our system, so the handling is easier but error save.

Again thank you for your explanation, this helped me a lot in understanding the tax processes, if it works I will see later ;)

Greetings from Germany

[Robert Gan]

Sorry I got a last question :)

After adding the European Tax Authorities It would be interesting to add also other countries out of Europe, like switzerland etc.

For those customer we also sell Vat free, so my question is:

Can I add a Tax authoriy like Worldwide except the GEO which are allready added?

I believe that this is not possible, so I think I have to add for each other country also their tax authority, correct?

Thanks

[Pierre Smits]

Robert,

Indeed you can't add a party as tax authority without a geoId as both the
partyId and the geoId are set as primary keys in the TaxAuthority entity.

Would you care for creating a JIRA to improve demodata related to
taxauthorites?

You're welcome.


Pierre Smits

[Robert Gan]

I dont really know how to create a jira, but I will check that soon (as soon as I created all missing regExpr. for each EU Country taxId pattern).

I am wondering if I can use a group (>>geoTypeId="Group"). within the GeoData I found the Group EU and I can choose that when I add a new Tax authority.

Indeed I cannot use EU because each country has it's own taxId pattern, but maybe I can use it for "all other countries". I mean I add a geo group for all countries outside the EU where I want to sell to. Than I add a tax authority for this one and than I exclude the tax for buyers. I think this should work and saves work and also makes it clearer for the user.

I will give it a try.

Greetings

[Jacques Le Roux]

Jira https://cwiki.apache.org/confluence/display/OFBADMIN/OFBiz+Contributors+Best+Practices

Also it would be great if you could put the info about the regepxs in
Wiki VAT page https://cwiki.apache.org/confluence/display/OFBIZ/VAT

Thanks

Jacques

From: "Robert G." <[hidden email]>

>I dont really know how to create a jira, but I will check that soon.
>
> I am wondering if I can use a group (>>geoTypeId="Group"). within the
> GeoData I found the Group EU and I can choose that when I add a new Tax
> authority.
>
> Indeed I cannot use EU because each country has it's own taxId pattern, but
> maybe I can use it for "all other countries". I mean I add a geo group for
> all countries outside the EU where I want to sell to. Than I add a tax
> authority for this one and than I exclude the tax for buyers. I think this
> should work and saves work and also makes it clearer for the user.
>
> I will give it a try.
>
> Greetings
>
>
>
> --
> View this message in context: http://ofbiz.135035.n4.nabble.com/German-store-with-vat-selling-to-europe-and-other-countries-without-Vat-tp4642750p4642771.html
> Sent from the OFBiz - User mailing list archive at Nabble.com.

[Robert Gan]

@Jacques: I will do so as soon I collected the RegExp and as soon as I got the full understanding of this process, thank you for the link's

@Pierre:

hey Pierre, I archieved the following status:
- alle neccessary TA added (all start with the GeoId to make the matching of the next point easier)
- customer can register an webshop and if he enter a TaxId and a corresponding country, than the system takes a lookup for the corresponding TA. If he finds the combination the system add the customerparty to the TA with his taxid and set the Exempt flag to "N" (to be sure, that we controll the validation later).
- now after the customer registered I check the status of the taxid and approve or reject the Vat 0% request.

until this point everything is fine. Again thank you :)

Now the customer:
- has allready ordered with 19% tax and I want to change the 19% to 0%
or
- he want to order (or I create the order within the admin).

But in both cases on the order's I only see the adjustment of 19% for the german tax authority (Exempt flag in TA Party is set to "Y").

Is the condition of 0% Tax calculated within invoice process and not within the order process? So I will only see the adjustment by creating an invoice, or even not there?

I am asking because every customer from us expect to get an order confirmation, where data is correct, so he expect there his and our Vat Id to be written (this i can implement by my self if not ootb) and all product lines and tax information with 0% tax.

how is it in your system?

[Robert Gan]

sorry, I just realised that now it works ;) Dont know what was wrong :)

the thing is that the system does not change the current order, but with a new order it seems to work when I create the order by myself within admin panel.

So before I post more questions I should test all cases :)

greettings

[Robert Gan]

edit:
It works now, because added under the TA - product tax tab an entry with 0% for testing. Than the calculation of 0% tax is done when a party is referenced. But than all referenced parties (even if exempt flag is to "N" get 0% Tax, what is not my intention :)

So is the connection between the exempt flag and the calculated selling tax ootb available? Or do I need to implement it?

EDIT: Sorry it seems to work, i will go for it to test all cases over the weekend, sorry for the confusion, I had some wrong address (geo) entries.

EDIT: concerning my wish to show 0% Vat in store, when approved
I realised that this would be the wrong way, because only at the point of creating the order or during the order process the system knows if the customer has choosen a shipping and billing address to i.Ex. Austria. So only at this point the shop should show Vat 0%. Otherwise the customer thinks he can buy Vat free everytime and chooses a new billing address (than there should no tax exempt be possible in case that this address is in my case within Germany).

For this process I still have to check if the system than calculates tax with 19% but I think so...

[Pierre Smits]

HI Robert,

If you will send me your tax authority data I will create the JIRA and I
will combine our data to generate a patch.

Regards,

Pierre Smits

[Pierre Smits]

Robert,

Are you servicing both your B2C and B2B customers the same catalogs and
categories? If so, it might be so that there lies your problem.

Regards,

Pierre Smits

[Robert Gan]

Hello Pierre,

great! Below you find my data for TA and TA parties.

The thinking beind the partyId, is that I used the GeoId as prefix. With that way I can find the corresponding tax authority party Id with the country the customer choosed within the registration, and than I add simply the suffix. on the fly that was the only possibility I saw to find the connection to the tax authority party Id, because it can happen that for one country more than one authorities are available. another possibility would be a mapping with a property file, but I wanted a fast solution for testing :)

data:
<Party partyId="NLD_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="NLD_VAT_AGEN" groupName="Steuerbehörde NL"/>
<PartyRole partyId="NLD_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="NLD_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="NLD" taxIdFormatPattern="^(NL-?)?[0-9]{9}B[0-9]{2}$"/>

<Party partyId="DEU_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="DEU_VAT_AGEN" groupName="Steuerbehörde DE"/>
<PartyRole partyId="DEU_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="DEU_VAT_AGEN" includeTaxInPrice="Y" requireTaxIdForExemption="N" taxAuthGeoId="DEU" taxIdFormatPattern="^(DE-?)?{0,1}[0-9]{9}$"/> 

<Party partyId="GBR_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="GBP" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="GBR_VAT_AGEN" groupName="Steuerbehörde UK"/>
<PartyRole partyId="GBR_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="GBR_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="GBR" taxIdFormatPattern="^(GB)?([0-9]{9}|[0-9]{12}|(GD|HA)[0-9]{3})$"/>

<Party partyId="AUT_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="AUT_VAT_AGEN" groupName="Steuerbehörde AT"/>
<PartyRole partyId="AUT_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="AUT_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="AUT" taxIdFormatPattern="^(AT-?)[U]\d{9}$"/>

<Party partyId="BEL_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="BEL_VAT_AGEN" groupName="Steuerbehörde BE"/>
<PartyRole partyId="BEL_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="BEL_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="BEL" taxIdFormatPattern="^(BE-?)\d{10}$"/>

<Party partyId="BGR_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="BGR_VAT_AGEN" groupName="Steuerbehörde BG"/>
<PartyRole partyId="BGR_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="BGR_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="BGR" taxIdFormatPattern=""/>

<Party partyId="DK_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="DK_VAT_AGEN" groupName="Steuerbehörde DK"/>
<PartyRole partyId="DK_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="DK_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="DNK" taxIdFormatPattern=""/>

<Party partyId="EST_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="EST_VAT_AGEN" groupName="Steuerbehörde EE (Estland)"/>
<PartyRole partyId="EST_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="EST_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="EST" taxIdFormatPattern=""/>


<Party partyId="FRA_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="FRA_VAT_AGEN" groupName="Steuerbehörde FR"/>
<PartyRole partyId="FRA_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="FRA_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="FRA" taxIdFormatPattern=""/>

<Party partyId="GRC_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="GRC_VAT_AGEN" groupName="Steuerbehörde EL (Griechenland)"/>
<PartyRole partyId="GRC_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="GRC_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="GRC" taxIdFormatPattern=""/>

<Party partyId="IRL_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="IRL_VAT_AGEN" groupName="Steuerbehörde IE"/>
<PartyRole partyId="IRL_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="IRL_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="IRL" taxIdFormatPattern=""/>

<Party partyId="ITA_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="ITA_VAT_AGEN" groupName="Steuerbehörde IT"/>
<PartyRole partyId="ITA_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="ITA_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="ITA" taxIdFormatPattern=""/>

<Party partyId="HRV_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="HRV_VAT_AGEN" groupName="Steuerbehörde HR (Kroatien)"/>
<PartyRole partyId="HRV_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="HRV_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="HRV" taxIdFormatPattern=""/>

<Party partyId="LVA_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="LVA_VAT_AGEN" groupName="Steuerbehörde LV (Lettland)"/>
<PartyRole partyId="LVA_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="LVA_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="LVA" taxIdFormatPattern=""/>

<Party partyId="LTU_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="LTU_VAT_AGEN" groupName="Steuerbehörde LT (Litauen)"/>
<PartyRole partyId="LTU_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="LTU_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="LTU" taxIdFormatPattern=""/>

<Party partyId="LUX_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="LUX_VAT_AGEN" groupName="Steuerbehörde LU"/>
<PartyRole partyId="LUX_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="LUX_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="LUX" taxIdFormatPattern=""/>

<Party partyId="MLT_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="MLT_VAT_AGEN" groupName="Steuerbehörde MT (Malta)"/>
<PartyRole partyId="MLT_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="MLT_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="MLT" taxIdFormatPattern=""/>

<Party partyId="POL_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="POL_VAT_AGEN" groupName="Steuerbehörde PL"/>
<PartyRole partyId="POL_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="POL_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="POL" taxIdFormatPattern=""/>

<Party partyId="PRT_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="PRT_VAT_AGEN" groupName="Steuerbehörde PT (Portugal)"/>
<PartyRole partyId="PRT_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="PRT_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="PRT" taxIdFormatPattern=""/>

<Party partyId="ROU_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="ROU_VAT_AGEN" groupName="Steuerbehörde RO"/>
<PartyRole partyId="ROU_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="ROU_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="ROU" taxIdFormatPattern=""/>

<Party partyId="SWE_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="SWE_VAT_AGEN" groupName="Steuerbehörde SE"/>
<PartyRole partyId="SWE_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="SWE_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="SWE" taxIdFormatPattern=""/>

<Party partyId="SVK_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="SVK_VAT_AGEN" groupName="Steuerbehörde SK"/>
<PartyRole partyId="SVK_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="SVK_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="SVK" taxIdFormatPattern=""/>

<Party partyId="SVN_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="SVN_VAT_AGEN" groupName="Steuerbehörde SI (Slowenien)"/>
<PartyRole partyId="SVN_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="SVN_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="SVN" taxIdFormatPattern=""/>

<Party partyId="ESP_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="ESP_VAT_AGEN" groupName="Steuerbehörde ES"/>
<PartyRole partyId="ESP_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="ESP_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="ESP" taxIdFormatPattern=""/>

<Party partyId="CZE_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="CZE_VAT_AGEN" groupName="Steuerbehörde CZ"/>
<PartyRole partyId="CZE_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="CZE_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="CZE" taxIdFormatPattern=""/>

<Party partyId="HUN_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="HUN_VAT_AGEN" groupName="Steuerbehörde HU"/>
<PartyRole partyId="HUN_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="HUN_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="HUN" taxIdFormatPattern=""/>

<Party partyId="CYP_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="CYP_VAT_AGEN" groupName="Steuerbehörde CY"/>
<PartyRole partyId="CYP_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="CYP_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="CYP" taxIdFormatPattern=""/>

<Party partyId="FIN_VAT_AGEN" partyTypeId="PARTY_GROUP" preferredCurrencyUomId="EUR" statusId="PARTY_ENABLED" createdDatetime="2013-07-12 00:00:00.000"/>
<PartyGroup partyId="FIN_VAT_AGEN" groupName="Steuerbehörde FI"/>
<PartyRole partyId="FIN_VAT_AGEN" roleTypeId="TAX_AUTHORITY"/>
<TaxAuthority taxAuthPartyId="FIN_VAT_AGEN" includeTaxInPrice="N" requireTaxIdForExemption="Y" taxAuthGeoId="FIN" taxIdFormatPattern=""/>