Danish OIOUBL 2.1

Extensions

SKAT excise duty code

Code identifying a Danish excise duty (“punktafgift”) from the SKAT tax scheme codelist (OIOUBL urn:oioubl:id:taxschemeid), set on a document or line charge whose key is excise. OIOUBL emits the charge as its own cac:TaxTotal with this code as the cac:TaxScheme/cbc:ID.

For example, 16 is the duty on chocolate and confectionery (“Chokolade- og sukkervarerafgift”) and 66 the vehicle registration tax (“Registreringsafgift af motorkøretøjer”).

The value set is deliberately left open: the codelist has both gained and lost codes across taxschemeid versions, and includes non-numeric codes (e.g. 21d).

dk-oioubl-duty-code

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
`tax.ext`	Ext ‘untdid-document-type’ in [325, 380, 381, 393]	`GOBL-DK-OIOUBL-BILL-INVOICE-01` Tax extension ‘untdid-document-type’ must use a document type OIOUBL supports: 325, 380 or 393 for an invoice, 381 for a credit note (F-INV011)
`tax.rounding`	One of [currency]	`GOBL-DK-OIOUBL-BILL-INVOICE-02` Amounts must be rounded per currency so the emitted lines sum to the document totals (F-INV126)
`customer.endpoints`	Present	`GOBL-DK-OIOUBL-BILL-INVOICE-03` Customer endpoint is required (F-INV044 / F-CRN040)
`lines[*]`	Line has tax category VAT	`GOBL-DK-OIOUBL-BILL-INVOICE-04` Each line requires a VAT tax category (F-INV138 / F-CRN081)
`charges[*].taxes`	String(Key) != “excise” All of [VAT]	`GOBL-DK-OIOUBL-BILL-INVOICE-05` Document-level charge requires a VAT tax for the OIOUBL TaxCategory (F-LIB226)

tax.Combo

Field	Test	Validation Code / Message
`key`	Not one of [exempt]	`GOBL-DK-OIOUBL-TAX-COMBO-01` OIOUBL has no exempt VAT category (taxcategoryid-1.1)

bill.Charge

Field	Test	Validation Code / Message
`reason`	String(Key) == “excise” Present	`GOBL-DK-OIOUBL-BILL-CHARGE-01` An OIOUBL excise duty charge requires a reason for its tax-scheme name (F-LIB066)
`taxes`	String(Key) == “excise” All of [VAT]	`GOBL-DK-OIOUBL-BILL-CHARGE-02` A document-level OIOUBL excise duty requires a VAT tax stating its own VAT type (OIOUBL Skat guideline)
`ext`	String(Key) == “excise” Ext require [dk-oioubl-duty-code]	`GOBL-DK-OIOUBL-BILL-CHARGE-03` An excise duty charge requires the ‘dk-oioubl-duty-code’ extension, which becomes the OIOUBL tax-scheme ID

bill.LineCharge

Field	Test	Validation Code / Message
`reason`	String(Key) == “excise” Present	`GOBL-DK-OIOUBL-BILL-LINECHARGE-01` An OIOUBL excise duty charge requires a reason for its tax-scheme name (F-LIB066)
`ext`	String(Key) == “excise” Ext require [dk-oioubl-duty-code]	`GOBL-DK-OIOUBL-BILL-LINECHARGE-02` An excise duty charge requires the ‘dk-oioubl-duty-code’ extension, which becomes the OIOUBL tax-scheme ID

pay.Instructions

Field	Test	Validation Code / Message
`ext`	Ext ‘untdid-payment-means’ in [1, 10, 20, 31, 42, 48, 49, 50, 58, 59, 93, 97]	`GOBL-DK-OIOUBL-PAY-INSTRUCTIONS-01` Tax extension ‘untdid-payment-means’ must use a payment means code OIOUBL supports (F-LIB100)
`credit_transfer[*].clearing`	Domestic bank transfer (means 42) Present Matches ^\d$	`GOBL-DK-OIOUBL-PAY-INSTRUCTIONS-02` A domestic transfer needs a four-digit bank clearing code (F-LIB124 / F-LIB130)

Overview

Use Cases

Quick Start

Tax Regimes

Addons

Catalogues

Schemas (Draft 0)

Danish OIOUBL 2.1

Sources

Extensions

SKAT excise duty code

Validation Rules

​Sources

​Extensions

​SKAT excise duty code

​Validation Rules

Sources

Extensions

SKAT excise duty code

Validation Rules