VAT exemption reasons
Official myDATA codes, with the values you send in the Wrapp API fields.
Two different things, and they get confused constantly. The myDATA VAT exemption reason code, which is what this page tabulates, is a number from 1 to 31 that you send on the document itself. An article of the VAT Code is a different thing: the legal basis for the exemption, with its own numbering. Each code description below names the article it corresponds to, but the number in the "Code" column is not the article number. The old and new article numbering is in VAT exemption articles.
Where this table plugs into the API
The values in this table are API values: you send one of them, exactly as it appears here, in the matching field of the document. Every field in the REST API documentation has a "values" button that opens the relevant table.
Here the field is called vat_exemption_code and it sits on every line of the document. You send the number in the "Code" column, not the article number. It is mandatory when the line vat_rate is 0. The same list is served live, per account, by GET /api/v1/vat_exemptions.
| Code | Description |
|---|---|
| 1 | Article 2 & 3 of the VAT Code |
| 2 | Article 5 of the VAT Code |
| 3 | Article 17 of the VAT Code |
| 4 | Article 18 of the VAT Code |
| 5 | Article 21 of the VAT Code |
| 6 | Article 24 of the VAT Code |
| 7 | Article 27 of the VAT Code |
| 8 | Article 29 of the VAT Code |
| 9 | Article 30 of the VAT Code |
| 10 | Article 31 of the VAT Code |
| 11 | Article 32 of the VAT Code |
| 12 | Article 32 Seagoing Vessels of the VAT Code |
| 13 | Article 32 Seagoing Vessels of the VAT Code |
| 14 | Article 33 of the VAT Code |
| 15 | Article 44 of the VAT Code |
| 16 | Article 45 of the VAT Code |
| 17 | Article 47 of the VAT Code |
| 18 | Article 48 of the VAT Code |
| 19 | Article 54 of the VAT Code |
| 20 | VAT Included Article 50 of the VAT Code |
| 21 | VAT Included Article 51 of the VAT Code |
| 22 | VAT Included Article 52 of the VAT Code |
| 23 | VAT Included Article 53 of the VAT Code |
| 24 | Article 8 of the VAT Code |
| 25 | Circular 1029/1995 |
| 26 | Circular 1167/2015 |
| 27 | Other VAT Exclusions |
| 28 | Article 29 case B par. 1 of the VAT Code(Tax Free) |
| 29 | Article 56, of the VAT Code (OSS) |
| 30 | Article 57, of the VAT Code (OSS) |
| 31 | Article 58, of the VAT Code (IOSS) |
Frequently asked questions
Are these official AADE codes?
Yes. The codes and descriptions follow the official AADE myDATA REST API documentation. The table shows the values the Wrapp API accepts.
What happens if I send a code that is not in the table?
Depending on the field, the document is either rejected or transmitted with the wrong classification. Always use a value from the table.
How often do they change?
They change when the legislation or the myDATA version changes. We update these tables along with the API, so this page reflects the current state.
What is the difference between a VAT exemption reason code and an article of the VAT Code?
The VAT exemption reason code is a myDATA number, from 1 to 31, and it is what you send on the document itself. An article of the VAT Code is the legal basis for the exemption and carries its own, different numbering, which changed with ν.5144/2024. Each code description here names the article it corresponds to, but the number in the "Code" column is not the article number.
Which API field takes the VAT exemption reason code?
The vat_exemption_code field, on every line of the document. It is mandatory when the line carries a zero VAT rate, that is when vat_rate has the value 0. The same list of codes is also served by GET /api/v1/vat_exemptions, per account.
Need help?
If you have a question about this topic or want to make sure everything is set up correctly, contact us and we will look at it together.