Tax information for the FMCG sector. February 2018 version

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Elisabeth Barber
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1 1 Tax infrmatin fr the FMCG sectr February 2018 versin

2 2 Table f cntents Intrductin VAT BEBAT EXCICES ECOTAX RECUPEL/ECOTREL AUVIBEL INTRASTAT FOST PLUS and VAL-I-PAC... 9 Intrductin The gal f these tax infrmatin guidelines is t allw cmpanies t mre accurately exchange tax-related infrmatin with the Fast mving cnsumer gds (FMCG) data recipients n GDSN. The prcedure t crrectly cmmunicate yur VAT infrmatin via GDSN has changed in March 2017, and a lt f different taxes (BEBAT, Excises, Recupel,...) have been added t the list. This manual prvides all the necessary instructins t exchange this infrmatin in a standardized and cmprehensible way.! Attentin: this manual is nly applicable fr the Fast mving cnsumer gds (FMCG) sectr.

3 3 1.1 VAT Fr Belgilux prducts, it s always mandatry t indicate the VAT infrmatin n all article levels and fr all prduct categries. Use the fllwing cmbinatin f attributes: dutyfeetaxtypecde: Fr VAT infrmatin the nly accepted cdes are: VAT VAT_S TVA BTW All abve cdes have the same meaning and the retailers will map these t the VAT infrmatin n their side. Suppliers shuld just chse 1 f this list. dutyfeetaxagencycde: Identifies the agency respnsible fr the tax cde list. Fr Belgilux this cde shuld always be 281 (= GS1 Belgium & Luxemburg) dutyfeetaxcategrycde: Indicates the applicability f the tax rate r amunt fr a trade item. In case f VAT infrmatin the fllwing mapping applies: VAT Belgium VAT Luxemburg TaxCategryCde 0% 0% ZERO 6% 3% LOW 12% 8% MEDIUM / 14% HIGH 21% 17% STANDARD N tax N tax EXEMPT dutyfeetaxrate: Optinally the supplier can indicate the VAT percentage applicable t the trade item (e.g. 6, 12, 21, etc.) See an example n the next page. A cmbined item If yu have a cmbined item (e.g. a pack) that cntains items that have nt the same level f VAT, the pack shuld have bth levels f VAT. Example: a cnsumer pack cntaining a bttle f wine (TaxCategryCde STANDARD) and a piece f cheese (TaxCategryCde LOW), the pack = STANDARD and LOW

4 Image 1: Where t find these 3 attributes in the CDB web interface If mre taxes apply than nly VAT (e.g. EXCISES, ECOTAX, etc.) yu will need these 3 attributes again.

4 4 Image 1: Where t find these 3 attributes in the CDB web interface If mre taxes apply than nly VAT (e.g. EXCISES, ECOTAX, etc.) yu will need these 3 attributes again. In that case yu will need t cpy this set f attributes. Yu d this by clicking n the + symbl as shwn belw. By ding s, yu create a 2nd set f these attributes. There yu can fill in the values fr the ther tax. Image 2: hw t duplicate the Tax attributes in the CDB web interface

5 5 1.2 BEBAT In Belgium an envirnmental tax needs t be paid fr each battery that is brught n the market. Retailers are able t determine if the BEBAT tax is applicable fr the item, and are able t define the amunt f the tax, based n the infrmatin in 3 attributes. S nly these 3 attributes shuld be ppulated by the supplier: batterytypecde: t indicate the type f battery: IEC battery cde arebatteriesincluded: true r false indicatin. T indicate whether batteries are included r are nt included with the item. quantityofbatteriesrequired: Indicates the number f batteries required t perate the item. HOWEVER, if the IEC battery cde the supplier is lking fr des nt yet exist in the GDSN batterytypecde list, the supplier will indicate the BEBAT specific nmenclatuur cde (e.g. BEBAT_ A ) via attribute dutyfeetaxtypecde: dutyfeetaxtypecde: BEBAT_ A dutyfeetaxagencycde: 281 (= GS1 Belgium & Luxemburg) dutyfeetaxcategrycde: use the cde APPLICABLE. These are the same 3 attributes yu use fr VAT, s web interface users will first need t cpy the attributes. Yu d this by clicking n the + symbl as shwn in image 2 n page 4. By ding s, yu create a 2nd set f these attributes. There yu can fill in the values fr BEBAT: Image 3: the BEBAT specific nmenclatuur cde filled in in the CDB web interface

6 Machine-t-machine users cmplete their CIN message with extra tax infrmatin like this: Image 3: A CIN message with VAT infrmatin (in purple) and BEBAT infrmatin (in range) 1.

6 6 Machine-t-machine users cmplete their CIN message with extra tax infrmatin like this: Image 3: A CIN message with VAT infrmatin (in purple) and BEBAT infrmatin (in range) 1.3 EXCICES Fr sme types f prducts an excise tax needs t be paid. Retailers are able t determine if the EXCICES are applicable fr the item, and are able t define the amunt f the tax, based n the cmmunicatin f the PLDA cdes. If excises are applicable, the supplier shuld use the fllwing three attributes: dutyfeetaxtypecde: Use a PLDA cde (frm the Belgilux Tax Type Cde list) t indicate which excise categry applies fr the prduct. E.g. S002 is the cde fr Beer in dispsable packaging. The attached Belgilux tax type cde list cntains cdes fr the fllwing categries f prducts: Alchl and prducts cntaining alchl with payment Alchl and prducts cntaining alchl with exemptin Alchl free prducts and Cffee / packaging charge Alchl free prducts and Cffee / packaging charge - Exemptins EXCISE infrmatin fr Luxemburg. dutyfeetaxagencycde: Identifies the agency respnsible fr the tax cde list. Fr Belgilux this cde shuld always be 281 (= GS1 Belgium & Luxemburg) dutyfeetaxcategrycde: Indicates the applicability f the tax rate r amunt fr a trade item. If EXCISES are applicable, use the cde APPLICABLE. These are the same 3 attributes yu use fr VAT, s web interface users will first need t cpy the attributes. Yu d this by clicking n the + symbl as shwn in image 2 n page 4. By ding s, yu create a 2nd set f these attributes. There yu can fill in the values fr EXCISES.

7 7 Image 4: Bth VAT (N.1) and an Excise (N.2) filled in in the CDB web interface 1.4 ECOTAX This is the packaging charge applicable fr certain types f packages (beverages). Retailers are able t determine if this tax is applicable fr the item, and are able t define the amunt f the tax, based n the cmmunicatin f the PLDA cdes. dutyfeetaxtypecde: Use a PLDA cde (frm the Belgilux Tax Type Cde list) t indicate which packaging charge applies fr the prduct. In the attached Belgilux tax type cde list the sheets EXCISES-U and EXCISES-V cntain cdes fr the packaging charges. E.g. U503 is the tax type cde fr dispsable packaging fr beer. dutyfeetaxagencycde: Identifies the agency respnsible fr the tax cde list. Fr Belgilux this cde shuld always be 281 (= GS1 Belgium & Luxemburg) dutyfeetaxcategrycde: Indicates the applicability f the tax rate r amunt fr a trade item. If EXCISES are applicable, use the cde APPLICABLE. These are the same 3 attributes yu use fr VAT, s web interface users will first need t cpy the attributes. Yu d this by clicking n the + symbl as shwn in image 2 n page 4. By ding s, yu create a 2nd set f these attributes. There yu can fill in the values fr ECOTAX. Als see image 4.

8 8 1.5 RECUPEL/ECOTREL Fr electrnic prducts that need t be recycled a recycling tax needs t be paid. Retailers are able t determine if this tax is applicable fr the item, and are able t define the amunt f the tax, based n the cmmunicatin f RECUPEL cdes fr Belgium r the Ectrel Cdes fr Luxemburg. dutyfeetaxtypecde: Use a cde frm the existing RECUPEL cde list fr Belgium r the Ectrel Cdes fr Luxemburg and add RECUPEL_ r ECOTREL_ in frnt f the cde. E.g. RECUPEL_03.03 t indicate tners/cartridges. dutyfeetaxagencycde: Identifies the agency respnsible fr the tax cde list. Fr Belgilux this cde shuld always be 281 (= GS1 Belgium & Luxemburg) dutyfeetaxcategrycde: Indicates the applicability f the tax rate r amunt fr a trade item. If RECUPEL/ECOTREL is applicable, use the cde APPLICABLE. These are the same 3 attributes yu use fr VAT, s web interface users will first need t cpy the attributes. Yu d this by clicking n the + symbl as shwn in image 2 n page 4. By ding s, yu create a 2nd set f these attributes. There yu can fill in the values fr RECUPEL/ECOTREL. In case the tax is nt applicable fr the prduct as such (identified with a GTIN), but nly fr a part f the prduct. E.g. three lamps sld tgether t the cnsumer. The RECUPEL tax will apply t an individual lamp (which is nt identified by a GTIN). The supplier shuld prvide infrmatin abut the cntent f the article via the attributes Net Cntent and Duty Fee Tax Basis. netcntent: indicate the number f pieces in the package (e.g. 3 H87 (= cde fr pieces). dutyfeetaxbasis: Defines the taxatin basis. Fr example 1 H87 (= cde fr 1 piece). 1.6 AUVIBEL A tax needs t be paid fr prducts that serve t distribute the intellectual wrk wned by thers. This tax can be cmmunicated by using the fllwing three attributes: dutyfeetaxtypecde: Use the cde AUVIBEL dutyfeetaxagencycde: Identifies the agency respnsible fr the tax cde list. Fr Belgilux this cde shuld always be 281 (= GS1 Belgium & Luxemburg) dutyfeetaxamunt: Indicate the amunt f the tax in Eur (e.g Eur) 2 f these are the same attributes yu use fr VAT, s web interface users will first need t cpy the attributes. Yu d this by clicking n the + symbl as shwn in image 2 n page 4. By ding s, yu create a 2nd set f these attributes. There yu can fill in the values fr AUVIBEL.

9 9 1.7 INTRASTAT Imprts and exprts f trade items typically require classificatin cdes t determine apprpriate duties and tariffs. Suppliers shuld use the fllwing attributes: imprtclassificatintypecde: Use the cde INTRASTAT imprtclassificatinvalue: prvide the 8-digit INTRASTAT cde see FOST PLUS and VAL-I-PAC Exchanging detailed packaging infrmatin via GDSN In sme cases, retailers will ask the suppliers t prvide the detailed cnstitutin f a prduct packaging via GDSN. This will allw the data recipients fr example t cnduct prper waste management, r t cmplete legal declaratins (e.g. Fst Plus and VAL-I-PAC declaratin). The attached excel file prvides an verview f the mapping between the existing FOST PLUS cdes/tariffs and the GDSN attributes used t map t these cdes. The detailed packaging infrmatin is nly mandatry fr private label items. It is needed n every packaging level: cnsumer unit, trade unit and pallet. (status January 2018) The fllwing GDSN attributes are used: 1. ispackagingmarkedreturnable 2. PackagingTypeDescriptin 3. packagingtypecde 4. packaginglevel 5. PackagingMaterialTypeCde 6. packagingmaterialthickness 7. packagingmaterialclurcdereference 8. packagingmaterialcmpsitinquantity + UOM 9. ispackagingmaterialrecverable (nly fr glass) 10. CmpsiteMaterialDetail.packagingMaterialTypeCde 11. CmpsiteMaterialDetail.packagingMaterialCmpsitinQuantity + UOM It s imprtant t ntice that the attributes 5 t 11 are all entered relative t the specified packagingtypecde and packaginglevel. In ther wrds, there s a gruping f attributes and the different grups can be repeated multiple times fr the same prduct, e.g. in case f different packaging elements, r if within a packaging element when different materials are used. These are the steps hw the packaging infrmatin shuld be entered: 1) Indicate if the packaging has returnable empties (a prduct packaging that will be re-used) r nt via the attribute is Packaging Marked Returnable: Example: Beer sld in glass bttles that can be returned: ispackagingmarkedreturnable = true.

10 10 2) Determine the main packaging element f the article by selecting a cde frm the Packaging Type Cde list (e.g. BO fr Bttle) If a prduct has multiple packaging elements nly the main element shuld be specified with a specific cde. The ther packaging elements that can detached frm the prduct shuld als be indicated, but they will receive the Packaging Type Cde PUG (=unspecified). E.g. a prduct that is made up f a bx in cartn, with a plastic film arund it and a paper label, has 3 packaging elements and thus the packaging Type Cde will be listed 3 times: - Bx in Cartn: packaging Type Cde BX - paper label: packaging Type Cde PUG (unspecified) - Plastic film: packaging Type Cde PUG (unspecified) Fr each f the packaging elements, the materials will be indicated via Packaging Material Type Cde (see belw) On the abve rule there s ne exceptin: Caps f bttles that are in the same material as the bttle itself (e.g. in PET) shuld be mentined under the same packaging Type Cde (BO). Only if they are made ut f ther materials (e.g. METAL), they shuld be listed under a separate packaging Type Cde PUG. Detailed examples can be fund at the end f this dcument. 3) Indicate the packaging level (primary, secndary r tertiary): Packaging levels: 1 = Primary: Packaging designed t make 1 selling unit fr the cnsumer. This will be the packaging level fr articles that are indicated as BASE_UNIT_OR_EACH r PACK_OR_INNER_PACK. Multipacks (e.g. a Sixpack f bttles) will in this case als have packaginglevel 1. 2 = Secndary: Gruping f multiple primary packages. This will nrmally be the CASE level. 3 = Tertiary: Packaging intended fr transprt f selling units r grupings. This will nrmally be the PALLET level. Example: A plastic PET bttle sld t the cnsumer wuld have packagingtypecde = BO and packaginglevel = 1 4) Fr the main packaging element (cf. pint 2, this is the packaging element that has a specific Packaging Type Cde) prvide a detailed descriptin f the packaging f the entire prduct with al it s packaging cmpnents via the attribute Packaging Type Descriptin. Example: Petfles met HDPE dp, Sleeve in plastic, mwikkeld in plastic wikkel met een papier/plastic handvat. Fr the additinal packaging elements that received specific Packaging Type Cde PUG (unspecified), yu can ptinally indicate what the packaging element is (e.g. label in paper, film in plastic, etc.). 5) List all the materials relative t the Packaging Type Cde using the attribute Packaging Material Type Cde list. All cdes frm the Glbal Material Type Cde list can be used. a) If Packaging Material Type Cde GLASS r GLASS_COLOURED is used the supplier shuld indicate if the glass can be restred t be used again r nt. Via the attribute ispackagingmaterialrecverable (TRUE/FALSE). Fr example: If Packaging Material Type Cde GLASS is cmbined with ispackagingmaterialrecverable = TRUE, the material wuld fall under the FOSTPLUS cde 001

11 11 If Packaging Material Type Cde GLASS is cmbined with ispackagingmaterialrecverable = FALSE, FOSTPLUS cde 017 wuld apply (stating that it s nt useful t recver the material). Examples f nnrecverable materials are: Pyrex, crystal, natural pal glass with mre than 600 ppm flur. b) If the fllwing Packaging Material Type Cdes are used: METAL_STAINLESS_STEEL METAL_STEEL METAL_ALUMINUM The supplier shuld als indicate: packagingmaterialthickness: t cmmunicate the thickness f the material c) If the fllwing Packaging Material Type Cde is used: POLYMER_PET The supplier shuld als indicate: packagingmaterialclurcdereference: t cmmunicate the transparency/clur f the material. This will allw t map t the crrect FOSTPLUS cde: i. If packagingmaterialclurcdereference = TRANSPARANT_COLOURLESS, TRANSPARANT_GREEN r TRANSPARANT_BLUE, FOSTPLUS cde 005 applies. ii. If packagingmaterialclurcdereference is equal t TRANSPARANT_OTHER, NON_TRANSPARANT FOSTPLUS cde 011 applies. d) Fr each indicated material the weight needs t be indicated with the attribute packaginmaterialcmpsitinquantity (+ UOM) e) If the material is a cmpsite material (= a material made frm tw r mre cnstituent materials with significantly different prperties that, when cmbined, prduce a material with characteristics different frm the individual cmpnents), the PackagingMaterialTypeCde shuld be COMPOSITE. In this case the supplier will have t enter the materials that make up the cmpsite material via the attribute CmpsiteMaterialDetail.packagingMaterialTypeCde and als indicate the weight via attribute CmpsiteMaterialDetail.packagingMaterialCmpsitinQuantity +UOM. If the fllwing CmpsiteMaterialDetail.packagingMaterialTypeCdes are used: METAL_STAINLESS_STEEL METAL_STEEL METAL_ALUMINUM The supplier shuld als indicate: CmpsiteMaterialDetail.packagingMaterialThickness: t cmmunicate the thickness f the material

12 Examples (See attached XMLs) 1) GTIN 92225391438008 a Glass bttle with paper label and

The three packaging elements and their materials are mentined as fllwing in the XML: Hw this

the English versin, s yu might want t temprarily switch the interface t English.

12 12 Examples (See attached XMLs) 1) GTIN a Glass bttle with paper label and aluminium cap. The three packaging elements and their materials are mentined as fllwing in the XML: Hw this item is entered by suppliers in the CDB web interface: PS: The screenshts belw are taken frm the English versin, s yu might want t temprarily switch the interface t English. Open the cnsumer item and pen the tab Prduct Packaging infrmatin. All the attributes yu will need are n the subtab Packaging Infrmatin Yu can nw start filling in the packaging infrmatin.

13 13 Yu will need t scrll dwn a bit t find the fllwing attributes: Yu have cmmunicated the material f the bttle (1 kg f glass). Nw yu will need t cmmunicate the material f the ther packaging elements: the aluminium cap and the paper label. T d this yu will need the same attributes again, s yu will need t cpy these attributes. Yu d this by scrlling all the way back up, and clicking n the + icn at Packaging, as shwn belw: Yu can then enter the inf fr the 2 nd packaging element (the aluminium cap). Yu will need t scrll dwn again t d this.

14 T enter the inf fr the 3 nd packaging element (the paper label), click n the + icn at Packaging nce again. 14

15 Yu have nw cmmunicated the material f all 3 packaging elements f the cnsumer unit. Yu can nw d the same fr the ther packaging levels: trade unit, pallet, etc. 15

16 2) GTIN 04846446424002 and 04846446424019: Sda PET 1.

02361114446091:glass wine bttle with paper label, wrapping

16 16 2) GTIN and : Sda PET 1.00LX6 (PET bttle with HDPE cap in plastic wrap with paper/plastic handle. On base unit level: On 6-pack level: 3) GTIN :glass wine bttle with paper label, wrapping (plastic/alu/paper cmpsite) and Crk The packaging elements (Bttle + label + wrapping + crk) and their materials are mentined as fllwing in the XML.

17 17 Fstplus cde 014 = A cmpsite material with 3 materials (paper/alu/plastic) because: Plastic = largest weight Alu is < 50% f ttal weight and < 50µ 4) GTIN : Cartn bx with plastic + individual plastic bags

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