Codes for the reasons for VAT exemption as defined by the Connecting Europe Facility (CEF).
cef-vatex
Code
Name
VATEX-EU-79-C
Exempt based on article 79, point c of Council Directive 2006/112/EC
VATEX-EU-132
Exempt based on article 132 of Council Directive 2006/112/EC
VATEX-EU-132-1A
Exempt based on article 132, section 1 (a) of Council Directive 2006/112/EC
VATEX-EU-132-1B
Exempt based on article 132, section 1 (b) of Council Directive 2006/112/EC
VATEX-EU-132-1C
Exempt based on article 132, section 1 (c) of Council Directive 2006/112/EC
VATEX-EU-132-1D
Exempt based on article 132, section 1 (d) of Council Directive 2006/112/EC
VATEX-EU-132-1E
Exempt based on article 132, section 1 (e) of Council Directive 2006/112/EC
VATEX-EU-132-1F
Exempt based on article 132, section 1 (f) of Council Directive 2006/112/EC
VATEX-EU-132-1G
Exempt based on article 132, section 1 (g) of Council Directive 2006/112/EC
VATEX-EU-132-1H
Exempt based on article 132, section 1 (h) of Council Directive 2006/112/EC
VATEX-EU-132-1I
Exempt based on article 132, section 1 (i) of Council Directive 2006/112/EC
VATEX-EU-132-1J
Exempt based on article 132, section 1 (j) of Council Directive 2006/112/EC
VATEX-EU-132-1K
Exempt based on article 132, section 1 (k) of Council Directive 2006/112/EC
VATEX-EU-132-1L
Exempt based on article 132, section 1 (l) of Council Directive 2006/112/EC
VATEX-EU-132-1M
Exempt based on article 132, section 1 (m) of Council Directive 2006/112/EC
VATEX-EU-132-1N
Exempt based on article 132, section 1 (n) of Council Directive 2006/112/EC
VATEX-EU-132-1O
Exempt based on article 132, section 1 (o) of Council Directive 2006/112/EC
VATEX-EU-132-1P
Exempt based on article 132, section 1 (p) of Council Directive 2006/112/EC
VATEX-EU-132-1Q
Exempt based on article 132, section 1 (q) of Council Directive 2006/112/EC
VATEX-EU-135-1
Exempt based on article 135, section 1 of Council Directive 2006/112/EC
VATEX-EU-143
Exempt based on article 143 of Council Directive 2006/112/EC
VATEX-EU-143-1A
Exempt based on article 143, section 1 (a) of Council Directive 2006/112/EC
VATEX-EU-143-1B
Exempt based on article 143, section 1 (b) of Council Directive 2006/112/EC
VATEX-EU-143-1C
Exempt based on article 143, section 1 (c) of Council Directive 2006/112/EC
VATEX-EU-143-1D
Exempt based on article 143, section 1 (d) of Council Directive 2006/112/EC
VATEX-EU-143-1E
Exempt based on article 143, section 1 (e) of Council Directive 2006/112/EC
VATEX-EU-143-1F
Exempt based on article 143, section 1 (f) of Council Directive 2006/112/EC
VATEX-EU-143-1FA
Exempt based on article 143, section 1 (fa) of Council Directive 2006/112/EC
VATEX-EU-143-1G
Exempt based on article 143, section 1 (g) of Council Directive 2006/112/EC
VATEX-EU-143-1H
Exempt based on article 143, section 1 (h) of Council Directive 2006/112/EC
VATEX-EU-143-1I
Exempt based on article 143, section 1 (i) of Council Directive 2006/112/EC
VATEX-EU-143-1J
Exempt based on article 143, section 1 (j) of Council Directive 2006/112/EC
VATEX-EU-143-1K
Exempt based on article 143, section 1 (k) of Council Directive 2006/112/EC
VATEX-EU-143-1L
Exempt based on article 143, section 1 (l) of Council Directive 2006/112/EC
VATEX-EU-144
Exempt based on article 144 of Council Directive 2006/112/EC
VATEX-EU-146-1E
Exempt based on article 146 section 1 (e) of Council Directive 2006/112/EC
VATEX-EU-148
Exempt based on article 148 of Council Directive 2006/112/EC
VATEX-EU-148-A
Exempt based on article 148, section (a) of Council Directive 2006/112/EC
VATEX-EU-148-B
Exempt based on article 148, section (b) of Council Directive 2006/112/EC
VATEX-EU-148-C
Exempt based on article 148, section (c) of Council Directive 2006/112/EC
VATEX-EU-148-D
Exempt based on article 148, section (d) of Council Directive 2006/112/EC
VATEX-EU-148-E
Exempt based on article 148, section (e) of Council Directive 2006/112/EC
VATEX-EU-148-F
Exempt based on article 148, section (f) of Council Directive 2006/112/EC
VATEX-EU-148-G
Exempt based on article 148, section (g) of Council Directive 2006/112/EC
VATEX-EU-151
Exempt based on article 151 of Council Directive 2006/112/EC
VATEX-EU-151-1A
Exempt based on article 151, section 1 (a) of Council Directive 2006/112/EC
VATEX-EU-151-1AA
Exempt based on article 151, section 1 (aa) of Council Directive 2006/112/EC
VATEX-EU-151-1B
Exempt based on article 151, section 1 (b) of Council Directive 2006/112/EC
VATEX-EU-151-1C
Exempt based on article 151, section 1 (c) of Council Directive 2006/112/EC
VATEX-EU-151-1D
Exempt based on article 151, section 1 (d) of Council Directive 2006/112/EC
VATEX-EU-151-1E
Exempt based on article 151, section 1 (e) of Council Directive 2006/112/EC
VATEX-EU-153
Exempt based on article 153 of Council Directive 2006/112/EC
VATEX-EU-159
Exempt based on article 159 of Council Directive 2006/112/EC
VATEX-EU-309
Exempt based on article 309 of Council Directive 2006/112/EC
VATEX-EU-AE
Reverse charge
VATEX-EU-D
Intra-Community acquisition from second hand means of transport
VATEX-EU-F
Intra-Community acquisition of second hand goods
VATEX-EU-G
Export outside the EU
VATEX-EU-I
Intra-Community acquisition of works of art
VATEX-EU-IC
Intra-Community supply
VATEX-EU-J
Intra-Community acquisition of collectors items and antiques
VATEX-EU-O
Not subject to VAT
VATEX-FR-FRANCHISE
France domestic VAT franchise in base
VATEX-FR-CNWVAT
France domestic Credit Notes without VAT, due to supplier forfeit of VAT for discount
VATEX-FR-CGI261-1
Exempt based on 1 of article 261 of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261-2
Exempt based on 2 of article 261 of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261-3
Exempt based on 3 of article 261 of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261-4
Exempt based on 4 of article 261 of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261-5
Exempt based on 5 of article 261 of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261-7
Exempt based on 7 of article 261 of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261-8
Exempt based on 8 of article 261 of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261A
Exempt based on article 261 A of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261B
Exempt based on article 261 B of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261C-1
Exempt based on 1° of article 261 C of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261C-2
Exempt based on 2° of article 261 C of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261C-3
Exempt based on 3° of article 261 C of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261D-1
Exempt based on 1° of article 261 D of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261D-1BIS
Exempt based on 1°bis of article 261 D of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261D-2
Exempt based on 2° of article 261 D of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261D-3
Exempt based on 3° of article 261 D of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261D-4
Exempt based on 4° of article 261 D of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261E-1
Exempt based on 1° of article 261 E of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI261E-2
Exempt based on 2° of article 261 E of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI277A
Exempt based on article 277 A of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI275
Exempt based on article 275 of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-298SEXDECIESA
Exempt based on article 298 sexdecies A of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-CGI295
Exempt based on article 295 of the Code Général des Impôts (CGI ; General tax code)
VATEX-FR-AE
Exempt based on 2 of article 283 of the Code Général des Impôts (CGI ; General tax code)
{"docsConfig":{"theme":"mint","$schema":"https://mintlify.com/docs.json","name":"GOBL","colors":{"primary":"#15c6f6","light":"#24abd0","dark":"#15c6f6"},"logo":{"light":"https://mintcdn.com/gobl/zyouEYmv9f3mqhdP/static/logo_long_dark.svg?fit=max\u0026auto=format\u0026n=zyouEYmv9f3mqhdP\u0026q=85\u0026s=1a7a14c20c1709445dce0157e3294b38","dark":"https://mintcdn.com/gobl/zyouEYmv9f3mqhdP/static/logo_long_light.svg?fit=max\u0026auto=format\u0026n=zyouEYmv9f3mqhdP\u0026q=85\u0026s=ffdd0be9c2b5aa62b5216717f46b65f2"},"favicon":"https://mintcdn.com/gobl/zyouEYmv9f3mqhdP/static/favicon.svg?fit=max\u0026auto=format\u0026n=zyouEYmv9f3mqhdP\u0026q=85\u0026s=ecca8eeaed2f91171e4e0618ab6ee6ce","navbar":{"primary":{"type":"github","href":"https://github.com/invopop/gobl"}},"footer":{"socials":{"github":"https://github.com/invopop/gobl","linkedin":"https://www.linkedin.com/company/invopop","twitter":"https://twitter.com/goInvopop"}},"styling":{"codeblocks":"system","latex":true},"integrations":{"plausible":{"domain":"docs.gobl.org"}},"navigation":{"global":{"anchors":[{"anchor":"Builder","icon":"gear","href":"https://build.gobl.org"},{"anchor":"GitHub","icon":"github","href":"https://github.com/invopop/gobl"},{"anchor":"Community","icon":"comments","href":"https://community.invopop.com/c/gobl/"}]},"pages":[]}},"deployment":{"deploymentMetadataValue":{"subdomain":"gobl","hasAudioNarration":false,"actualSubdomain":"gobl","customDomains":["docs.gobl.org"],"gitSource":{"type":"github","owner":"invopop","repo":"gobl.docs","deployBranch":"main","contentDirectory":"","mountPath":"","label":""},"chroma":{"liveDeploymentHistoryId":"6adf9ecad05523c9f12926a5","collectionId":"cd3bdd32-0ad7-44f3-b7f2-4aad1ee9e7d4","schemaVersion":"v3","latestBuiltDeploymentHistoryId":"6adf9ecad05523c9f12926a5"},"entitlements":{"AI_CHAT":{"status":"ENABLED"},"WEB_MCP":{"status":"ENABLED"},"NARRATION":{"status":"ENABLED"}},"buildId":"6adf9ecad05523c9f12926a5","clientVersion":"0.0.3971","searchFilterCounts":[{"language":"default","tag":"Documentation","count":185},{"language":"default","tag":"Schemas (Draft 0)","count":104},{"language":"default","tag":"Tax Regimes","count":34},{"language":"default","tag":"Countries","count":33},{"language":"default","tag":"Definitions","count":30},{"language":"default","tag":"Addons","count":28},{"language":"default","tag":"Tax","count":24},{"language":"default","tag":"Bill","count":23},{"language":"default","tag":"Org","count":18},{"language":"default","tag":"API Reference","count":16}]},"assistantConfig":{},"basePath":"","hasChatPermissions":true,"hasWebMcpPermissions":true,"toggles":[{"name":"kill-isr","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"agent-mintlify-slack","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"editor-v7-file-tree","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"agent-integrations-settings","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"automations-pr-grouping","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"custom-prefix","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"analytics-v7","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"user-flows-analytics","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"no-publish-flow","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"workos-onboarding","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"llms-txt-v2","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"pause-universal-search-reconcile","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"snapshot-serving-live","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"stripTemperatureMiddleware","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"per-site-search-delta","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"support-platform-pylon-zendesk","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"snapshot-serving","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"instant-rollback","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"granular-notifications-server","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"granular-notifications","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"editor-private-page-search","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"automations-fable","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"fixed-ai-action-pricing","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"automation-resolve-merge-conflict","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"scoped-publishing","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"mintql","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"page-level-analytics","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"editor-version-history-v2","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"editor-nav-generations","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"billing-page-v2","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"workspace-projects","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"assistant-v5","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"byok-sep-25","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"fork-pr-previews","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"revalidation-jwt","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"vite-origin","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"editor-agent-model-picker","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"billing-updated-9-15","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"workos-sso-scim","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"hobby-abuse-scan","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"dashboard-inbox","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"workos-signup","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false},{"name":"workos-enabled","enabled":true,"variant":{"name":"disabled","enabled":false,"feature_enabled":true},"impressionData":false}],"isAtlas":false,"googleFontsInlined":false},"customCss":[{"filePath":"style.css","content":".prose table tr td code{white-space:nowrap;display:inline-block;padding:.2em .5em;margin:0 0 .4em -.5em}.prose table tr td ul.gobl-test li{padding-left:1em!important}.prose table tr td ul.gobl-test li:before{top:calc(.6em);left:0;background-color:#aaa;width:.3em;height:.3em;box-shadow:0 0 0 2px #99999922}.prose table tr td ul.gobl-test li.gobl-test-present:only-child:before{background-color:#15c6f6;box-shadow:0 0 0 2px #15c6f622}.prose table tr td small{font-size:100%;color:#aaa}.prose table tr td small.gobl-field-calculated{color:#15c6f6;font-size:12px}.prose table tr td{min-width:120px!important}"}],"page":{"pagePath":"catalogues/cef","slug":"/catalogues/cef","pageMetadata":{"title":"Connecting Europe Facility (CEF)","description":null,"href":"/catalogues/cef"},"pageType":"default","mdx":{"mdxSource":{"compiledSource":"\"use strict\";const{Fragment:_Fragment,jsx:_jsx,jsxs:_jsxs}=arguments[0];const{useMDXComponents:_provideComponents}=arguments[0];function _createMdxContent(props){const _components={code:`code`,p:`p`,tbody:`tbody`,td:`td`,th:`th`,thead:`thead`,tr:`tr`,..._provideComponents(),...props.components},{Accordion,Heading,Table}=_components;if(!Accordion)_missingMdxReference(`Accordion`,true);if(!Heading)_missingMdxReference(`Heading`,true);if(!Table)_missingMdxReference(`Table`,true);return _jsxs(_Fragment,{children:[_jsx(Heading,{level:`2`,id:`extensions`,children:`Extensions`}),`\n`,_jsx(Heading,{level:`3`,id:`cef-vatex-exemption-reason`,children:`CEF: VATEX Exemption Reason`}),`\n`,_jsx(_components.p,{children:`Codes for the reasons for VAT exemption as defined by the Connecting Europe Facility (CEF).`}),`\n`,_jsx(Accordion,{title:`cef-vatex`,id:`cef-vatex`,children:_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Code`}),_jsx(_components.th,{children:`Name`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-79-C`})}),_jsx(_components.td,{children:`Exempt based on article 79, point c of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132`})}),_jsx(_components.td,{children:`Exempt based on article 132 of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1A`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (a) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1B`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (b) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1C`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (c) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1D`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (d) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1E`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (e) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1F`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (f) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1G`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (g) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1H`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (h) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1I`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (i) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1J`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (j) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1K`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (k) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1L`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (l) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1M`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (m) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1N`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (n) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1O`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (o) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1P`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (p) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-132-1Q`})}),_jsx(_components.td,{children:`Exempt based on article 132, section 1 (q) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-135-1`})}),_jsx(_components.td,{children:`Exempt based on article 135, section 1 of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143`})}),_jsx(_components.td,{children:`Exempt based on article 143 of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1A`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (a) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1B`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (b) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1C`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (c) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1D`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (d) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1E`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (e) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1F`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (f) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1FA`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (fa) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1G`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (g) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1H`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (h) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1I`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (i) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1J`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (j) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1K`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (k) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-143-1L`})}),_jsx(_components.td,{children:`Exempt based on article 143, section 1 (l) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-144`})}),_jsx(_components.td,{children:`Exempt based on article 144 of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-146-1E`})}),_jsx(_components.td,{children:`Exempt based on article 146 section 1 (e) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-148`})}),_jsx(_components.td,{children:`Exempt based on article 148 of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-148-A`})}),_jsx(_components.td,{children:`Exempt based on article 148, section (a) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-148-B`})}),_jsx(_components.td,{children:`Exempt based on article 148, section (b) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-148-C`})}),_jsx(_components.td,{children:`Exempt based on article 148, section (c) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-148-D`})}),_jsx(_components.td,{children:`Exempt based on article 148, section (d) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-148-E`})}),_jsx(_components.td,{children:`Exempt based on article 148, section (e) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-148-F`})}),_jsx(_components.td,{children:`Exempt based on article 148, section (f) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-148-G`})}),_jsx(_components.td,{children:`Exempt based on article 148, section (g) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-151`})}),_jsx(_components.td,{children:`Exempt based on article 151 of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-151-1A`})}),_jsx(_components.td,{children:`Exempt based on article 151, section 1 (a) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-151-1AA`})}),_jsx(_components.td,{children:`Exempt based on article 151, section 1 (aa) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-151-1B`})}),_jsx(_components.td,{children:`Exempt based on article 151, section 1 (b) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-151-1C`})}),_jsx(_components.td,{children:`Exempt based on article 151, section 1 (c) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-151-1D`})}),_jsx(_components.td,{children:`Exempt based on article 151, section 1 (d) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-151-1E`})}),_jsx(_components.td,{children:`Exempt based on article 151, section 1 (e) of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-153`})}),_jsx(_components.td,{children:`Exempt based on article 153 of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-159`})}),_jsx(_components.td,{children:`Exempt based on article 159 of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-309`})}),_jsx(_components.td,{children:`Exempt based on article 309 of Council Directive 2006/112/EC`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-AE`})}),_jsx(_components.td,{children:`Reverse charge`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-D`})}),_jsx(_components.td,{children:`Intra-Community acquisition from second hand means of transport`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-F`})}),_jsx(_components.td,{children:`Intra-Community acquisition of second hand goods`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-G`})}),_jsx(_components.td,{children:`Export outside the EU`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-I`})}),_jsx(_components.td,{children:`Intra-Community acquisition of works of art`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-IC`})}),_jsx(_components.td,{children:`Intra-Community supply`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-J`})}),_jsx(_components.td,{children:`Intra-Community acquisition of collectors items and antiques`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-EU-O`})}),_jsx(_components.td,{children:`Not subject to VAT`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-FRANCHISE`})}),_jsx(_components.td,{children:`France domestic VAT franchise in base`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CNWVAT`})}),_jsx(_components.td,{children:`France domestic Credit Notes without VAT, due to supplier forfeit of VAT for discount`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261-1`})}),_jsx(_components.td,{children:`Exempt based on 1 of article 261 of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261-2`})}),_jsx(_components.td,{children:`Exempt based on 2 of article 261 of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261-3`})}),_jsx(_components.td,{children:`Exempt based on 3 of article 261 of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261-4`})}),_jsx(_components.td,{children:`Exempt based on 4 of article 261 of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261-5`})}),_jsx(_components.td,{children:`Exempt based on 5 of article 261 of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261-7`})}),_jsx(_components.td,{children:`Exempt based on 7 of article 261 of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261-8`})}),_jsx(_components.td,{children:`Exempt based on 8 of article 261 of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261A`})}),_jsx(_components.td,{children:`Exempt based on article 261 A of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261B`})}),_jsx(_components.td,{children:`Exempt based on article 261 B of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261C-1`})}),_jsx(_components.td,{children:`Exempt based on 1° of article 261 C of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261C-2`})}),_jsx(_components.td,{children:`Exempt based on 2° of article 261 C of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261C-3`})}),_jsx(_components.td,{children:`Exempt based on 3° of article 261 C of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261D-1`})}),_jsx(_components.td,{children:`Exempt based on 1° of article 261 D of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261D-1BIS`})}),_jsx(_components.td,{children:`Exempt based on 1°bis of article 261 D of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261D-2`})}),_jsx(_components.td,{children:`Exempt based on 2° of article 261 D of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261D-3`})}),_jsx(_components.td,{children:`Exempt based on 3° of article 261 D of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261D-4`})}),_jsx(_components.td,{children:`Exempt based on 4° of article 261 D of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261E-1`})}),_jsx(_components.td,{children:`Exempt based on 1° of article 261 E of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI261E-2`})}),_jsx(_components.td,{children:`Exempt based on 2° of article 261 E of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI277A`})}),_jsx(_components.td,{children:`Exempt based on article 277 A of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI275`})}),_jsx(_components.td,{children:`Exempt based on article 275 of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-298SEXDECIESA`})}),_jsx(_components.td,{children:`Exempt based on article 298 sexdecies A of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-CGI295`})}),_jsx(_components.td,{children:`Exempt based on article 295 of the Code Général des Impôts (CGI ; General tax code)`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{children:_jsx(_components.code,{children:`VATEX-FR-AE`})}),_jsx(_components.td,{children:`Exempt based on 2 of article 283 of the Code Général des Impôts (CGI ; General tax code)`})]})]})]})})]})}function MDXContent(props={}){const{wrapper:MDXLayout}={..._provideComponents(),...props.components};return MDXLayout?_jsx(MDXLayout,{...props,children:_jsx(_createMdxContent,{...props})}):_createMdxContent(props)}return{default:MDXContent};function _missingMdxReference(id,component){throw new Error(`Expected `+(component?`component`:`object`)+\" `\"+id+\"` to be defined: you likely forgot to import, pass, or provide it.\")}","frontmatter":{},"scope":{"codeStyling":"system","config":{},"pageMetadata":{"title":"Connecting Europe Facility (CEF)","description":null,"href":"/catalogues/cef"}}},"mdxSourceWithNoJs":null},"mdxExtracts":{"tableOfContents":[{"title":"Extensions","slug":"extensions","depth":2,"children":[{"title":"CEF: VATEX Exemption Reason","slug":"cef-vatex-exemption-reason","depth":3,"children":[]}]}],"codeExamples":{}},"jsLinks":[],"subdomain":"gobl","siteName":"GOBL","title":"Connecting Europe Facility (CEF) - GOBL","navMaps":{"firstHrefInVersion":{},"firstHrefInLanguage":{}},"lastModified":"2026-10-26T18:41:33.242Z","originalFileLocation":"catalogues/cef.mdx"},"headHtml":"\u003cscript data-mint-head>(function(){var d=document.documentElement,p=null;if(!p){try{p=localStorage.getItem(\"isDarkMode\")}catch(e){}if(p==='true')p='dark';else if(p==='false')p='light';if(p!=='light'\u0026\u0026p!=='dark'\u0026\u0026p!=='system')p=\"system\"}var r=p==='system'?(matchMedia(\"(prefers-color-scheme: dark)\").matches?'dark':'light'):p;d.classList.remove(r==='dark'?'light':'dark');d.classList.add(r);d.setAttribute(\"data-theme-preference\",p)})();\u003c/script>\u003cmeta data-mint-head name=\"application-name\" content=\"GOBL\">\u003cmeta data-mint-head name=\"generator\" content=\"Mintlify\">\u003clink data-mint-head rel=\"icon\" type=\"image/png\" sizes=\"192x192\" href=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon/android-chrome-192x192.png\" media=\"(prefers-color-scheme: light)\">\u003clink data-mint-head rel=\"apple-touch-icon\" type=\"image/png\" sizes=\"180x180\" href=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon/apple-touch-icon.png\">\u003clink data-mint-head rel=\"icon\" type=\"image/png\" sizes=\"16x16\" href=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon/favicon-16x16.png\" media=\"(prefers-color-scheme: light)\">\u003clink data-mint-head rel=\"icon\" type=\"image/png\" sizes=\"32x32\" href=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon/favicon-32x32.png\" media=\"(prefers-color-scheme: light)\">\u003clink data-mint-head rel=\"shortcut icon\" type=\"image/x-icon\" href=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon/favicon.ico\" media=\"(prefers-color-scheme: light)\">\u003clink data-mint-head rel=\"icon\" type=\"image/png\" sizes=\"192x192\" href=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon-dark/android-chrome-192x192.png\" media=\"(prefers-color-scheme: dark)\">\u003clink data-mint-head rel=\"icon\" type=\"image/png\" sizes=\"16x16\" href=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon-dark/favicon-16x16.png\" media=\"(prefers-color-scheme: dark)\">\u003clink data-mint-head rel=\"icon\" type=\"image/png\" sizes=\"32x32\" href=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon-dark/favicon-32x32.png\" media=\"(prefers-color-scheme: dark)\">\u003clink data-mint-head rel=\"shortcut icon\" type=\"image/x-icon\" href=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon-dark/favicon.ico\" media=\"(prefers-color-scheme: dark)\">\u003cmeta data-mint-head property=\"og:title\" content=\"Connecting Europe Facility (CEF) - GOBL\">\u003cmeta data-mint-head property=\"og:site_name\" content=\"GOBL\">\u003cmeta data-mint-head property=\"og:url\" content=\"https://docs.gobl.org/catalogues/cef\">\u003cmeta data-mint-head property=\"og:type\" content=\"website\">\u003cmeta data-mint-head property=\"og:image\" content=\"https://gobl.mintlify.app/_mintlify/api/og/v2?division=Definitions\u0026amp;title=Connecting+Europe+Facility+%28CEF%29\u0026amp;theme=e6dc098335879cf1cde80760\u0026amp;signature=a601be32b2e31bb755f8821fa10453ad2ebd571c85aa0085e519190e0a9b354a\">\u003cmeta data-mint-head property=\"og:image:width\" content=\"1200\">\u003cmeta data-mint-head property=\"og:image:height\" content=\"630\">\u003cmeta data-mint-head name=\"twitter:card\" content=\"summary_large_image\">\u003cmeta data-mint-head name=\"twitter:title\" content=\"Connecting Europe Facility (CEF) - GOBL\">\u003cmeta data-mint-head name=\"twitter:image\" content=\"https://gobl.mintlify.app/_mintlify/api/og/v2?division=Definitions\u0026amp;title=Connecting+Europe+Facility+%28CEF%29\u0026amp;theme=e6dc098335879cf1cde80760\u0026amp;signature=a601be32b2e31bb755f8821fa10453ad2ebd571c85aa0085e519190e0a9b354a\">\u003cmeta data-mint-head name=\"twitter:image:width\" content=\"1200\">\u003cmeta data-mint-head name=\"twitter:image:height\" content=\"630\">\u003cmeta data-mint-head name=\"msapplication-config\" content=\"/mintlify-assets/_mintlify/favicons/gobl/OyALMBHzSClav_Z0/_generated/favicon/browserconfig.xml\">\u003cmeta data-mint-head name=\"apple-mobile-web-app-title\" content=\"GOBL\">\u003cmeta data-mint-head name=\"msapplication-TileColor\" content=\"#15c6f6\">\u003clink data-mint-head rel=\"canonical\" href=\"https://docs.gobl.org/catalogues/cef\">\u003clink data-mint-head rel=\"alternate\" type=\"application/xml\" href=\"/sitemap.xml\">\u003clink data-mint-head rel=\"alternate\" type=\"text/markdown\" href=\"/catalogues/cef.md\">\u003cscript data-mint-head type=\"application/ld+json\">{\"@context\":\"https://schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https://docs.gobl.org/#organization\",\"name\":\"GOBL\",\"url\":\"https://docs.gobl.org\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https://mintcdn.com/gobl/zyouEYmv9f3mqhdP/static/logo_long_dark.svg?fit=max\u0026auto=format\u0026n=zyouEYmv9f3mqhdP\u0026q=85\u0026s=1a7a14c20c1709445dce0157e3294b38\"}},{\"@type\":\"WebSite\",\"@id\":\"https://docs.gobl.org#website\",\"name\":\"GOBL\",\"url\":\"https://docs.gobl.org\",\"publisher\":{\"@id\":\"https://docs.gobl.org/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https://docs.gobl.org/catalogues/cef#webpage\",\"url\":\"https://docs.gobl.org/catalogues/cef\",\"name\":\"Connecting Europe Facility (CEF)\",\"dateModified\":\"2026-10-26T18:41:33.242Z\",\"isPartOf\":{\"@id\":\"https://docs.gobl.org#website\"},\"breadcrumb\":{\"@id\":\"https://docs.gobl.org/catalogues/cef#breadcrumb\"}},{\"@type\":\"BreadcrumbList\",\"@id\":\"https://docs.gobl.org/catalogues/cef#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Catalogues\",\"item\":\"https://docs.gobl.org/catalogues/overview\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Connecting Europe Facility (CEF)\",\"item\":\"https://docs.gobl.org/catalogues/cef\"}]},{\"@type\":[\"Article\",\"TechArticle\"],\"@id\":\"https://docs.gobl.org/catalogues/cef#article\",\"headline\":\"Connecting Europe Facility (CEF)\",\"name\":\"Connecting Europe Facility (CEF)\",\"url\":\"https://docs.gobl.org/catalogues/cef\",\"mainEntityOfPage\":{\"@id\":\"https://docs.gobl.org/catalogues/cef#webpage\"},\"dateModified\":\"2026-10-26T18:41:33.242Z\",\"publisher\":{\"@id\":\"https://docs.gobl.org/#organization\"},\"isPartOf\":{\"@id\":\"https://docs.gobl.org#website\"}}]}\u003c/script>\u003cscript data-mint-head type=\"application/ld+json\">{\"@context\":\"https://schema.org\",\"@type\":\"WebSite\",\"name\":\"GOBL\",\"creator\":{\"@type\":\"Organization\",\"name\":\"Mintlify\",\"url\":\"https://mintlify.com\"}}\u003c/script>","siteName":"GOBL","nav":{"global":{"anchors":[{"anchor":"Builder","icon":"gear","href":"https://build.gobl.org"},{"anchor":"GitHub","icon":"github","href":"https://github.com/invopop/gobl"},{"anchor":"Community","icon":"comments","href":"https://community.invopop.com/c/gobl/"}]},"anchors":[{"anchor":"Documentation","icon":"book-open","groups":[{"group":"Overview","pages":[{"title":"What is GOBL?","href":"/introduction"},{"title":"Components","href":"/overview/components"},{"title":"Tools","href":"/overview/tools"},{"title":"Versions","href":"/overview/versions"},{"title":"Schemas","href":"/overview/schemas"},{"title":"Numbers","href":"/overview/numbers"},{"title":"Rounding","href":"/overview/rounding"},{"title":"Canonicalization","href":"/overview/canonicalization"},{"title":"Support","href":"/overview/support"},{"title":"GOBL Inside","href":"/overview/inside"},{"title":"Validation Rules","href":"/overview/validation"}]},{"group":"Use Cases","pages":[{"title":"Invoicing","href":"/use-cases/invoicing"}]},{"group":"Quick Start","pages":[{"title":"Builder","href":"/quick-start/builder"},{"title":"CLI","href":"/quick-start/cli"},{"title":"Invoices","href":"/quick-start/invoices"}]},{"group":"Tax Regimes","pages":[{"title":"Overview","href":"/regimes/overview"},{"group":"Countries","pages":[{"title":"United Arab Emirates","href":"/regimes/ae"},{"title":"Argentina","href":"/regimes/ar"},{"title":"Austria","href":"/regimes/at"},{"title":"Australia","href":"/regimes/au"},{"title":"Belgium","href":"/regimes/be"},{"title":"Brazil","href":"/regimes/br"},{"title":"Commonwealth of The Bahamas","href":"/regimes/bs"},{"title":"Canada","href":"/regimes/ca"},{"title":"Switzerland","href":"/regimes/ch"},{"title":"Colombia","href":"/regimes/co"},{"title":"Costa Rica","href":"/regimes/cr"},{"title":"Germany","href":"/regimes/de"},{"title":"Denmark","href":"/regimes/dk"},{"title":"Greece","href":"/regimes/el"},{"title":"Spain","href":"/regimes/es"},{"title":"Finland","href":"/regimes/fi"},{"title":"France","href":"/regimes/fr"},{"title":"United Kingdom","href":"/regimes/gb"},{"title":"Ireland","href":"/regimes/ie"},{"title":"India","href":"/regimes/in"},{"title":"Italy","href":"/regimes/it"},{"title":"Mexico","href":"/regimes/mx"},{"title":"The Netherlands","href":"/regimes/nl"},{"title":"Norway","href":"/regimes/no"},{"title":"New Zealand","href":"/regimes/nz"},{"title":"Peru","href":"/regimes/pe"},{"title":"Poland","href":"/regimes/pl"},{"title":"Portugal","href":"/regimes/pt"},{"title":"Kingdom of Saudi Arabia","href":"/regimes/sa"},{"title":"Sweden","href":"/regimes/se"},{"title":"Singapore","href":"/regimes/sg"},{"title":"Slovakia","href":"/regimes/sk"},{"title":"United States of America","href":"/regimes/us"}]}]},{"group":"Addons","pages":[{"title":"Overview","href":"/addons/overview"},{"group":"Definitions","pages":[{"title":"Argentina ARCA V4","href":"/addons/ar-arca-v4"},{"title":"Brazil NF-e 4.00","href":"/addons/br-nfe-v4"},{"title":"Brazil NFS-e 1.X","href":"/addons/br-nfse-v1"},{"title":"Colombia DIAN UBL 2.X","href":"/addons/co-dian-v2"},{"title":"German XRechnung 3.X","href":"/addons/de-xrechnung-v3"},{"title":"German ZUGFeRD 2.X","href":"/addons/de-zugferd-v2"},{"title":"Danish OIOUBL 2.1","href":"/addons/dk-oioubl-v2"},{"title":"Spain FacturaE","href":"/addons/es-facturae-v3"},{"title":"Spain SII V1.x","href":"/addons/es-sii-v1"},{"title":"Spain TicketBAI","href":"/addons/es-tbai-v1"},{"title":"Spain VERI*FACTU V1","href":"/addons/es-verifactu-v1"},{"title":"EN 16931-1:2017","href":"/addons/eu-en16931-v2017"},{"title":"Finland Finvoice 3.0","href":"/addons/fi-finvoice-v3"},{"title":"Chorus Pro","href":"/addons/fr-choruspro-v1"},{"title":"France CTC Flow 10 (E-Reporting)","href":"/addons/fr-ctc-flow10-v1"},{"title":"France CTC Flow 2 (B2B Clearance)","href":"/addons/fr-ctc-flow2-v1"},{"title":"France CTC Flow 6 (Cycle de Vie)","href":"/addons/fr-ctc-flow6-v1"},{"title":"French Factur-X v1","href":"/addons/fr-facturx-v1"},{"title":"Greece MyData v1.x","href":"/addons/gr-mydata-v1"},{"title":"Italy SDI FatturaPA v1.x","href":"/addons/it-sdi-v1"},{"title":"Italy AdE ticket v1.x","href":"/addons/it-ticket-v1"},{"title":"Mexican SAT CFDI v4.X","href":"/addons/mx-cfdi-v4"},{"title":"Peppol BIS Billing 3.0","href":"/addons/peppol-bis-v3"},{"title":"Peppol PINT","href":"/addons/peppol-pint-v1"},{"title":"Polish KSeF FA_VAT FA(3)","href":"/addons/pl-favat-v3"},{"title":"Portugal SAF-T","href":"/addons/pt-saft-v1"},{"title":"Saudi Arabia ZATCA","href":"/addons/sa-zatca-v1"}]}]},{"group":"Catalogues","pages":[{"title":"Overview","description":null,"href":"/catalogues/overview"},{"group":"Definitions","pages":[{"title":"Connecting Europe Facility (CEF)","href":"/catalogues/cef"},{"title":"ISO/IEC Data Elements","description":null,"href":"/catalogues/iso"},{"title":"UN/EDIFACT Data Elements","href":"/catalogues/untdid"}]}]},{"group":"Schemas (Draft 0)","pages":[{"title":"GOBL Draft 0","sidebarTitle":"Introduction","href":"/draft-0"},{"title":"Envelope","href":"/draft-0/envelope"},{"group":"Bill","pages":[{"title":"Action","href":"/draft-0/bill/action"},{"title":"Charge","href":"/draft-0/bill/charge"},{"title":"CorrectionOptions","href":"/draft-0/bill/correction_options"},{"title":"Delivery","href":"/draft-0/bill/delivery"},{"title":"DeliveryDetails","href":"/draft-0/bill/delivery_details"},{"title":"Discount","href":"/draft-0/bill/discount"},{"title":"Fault","href":"/draft-0/bill/fault"},{"title":"Invoice","href":"/draft-0/bill/invoice"},{"title":"Line","href":"/draft-0/bill/line"},{"title":"LineCharge","href":"/draft-0/bill/line_charge"},{"title":"LineDiscount","href":"/draft-0/bill/line_discount"},{"title":"Order","href":"/draft-0/bill/order"},{"title":"Ordering","href":"/draft-0/bill/ordering"},{"title":"Payment","href":"/draft-0/bill/payment"},{"title":"PaymentDetails","href":"/draft-0/bill/payment_details"},{"title":"PaymentLine","href":"/draft-0/bill/payment_line"},{"title":"Reason","href":"/draft-0/bill/reason"},{"title":"Status","href":"/draft-0/bill/status"},{"title":"StatusLine","href":"/draft-0/bill/status_line"},{"title":"SubLine","href":"/draft-0/bill/sub_line"},{"title":"Tax","href":"/draft-0/bill/tax"},{"title":"Totals","href":"/draft-0/bill/totals"},{"title":"Tracking","href":"/draft-0/bill/tracking"}]},{"group":"Cal","pages":[{"title":"Date","href":"/draft-0/cal/date"},{"title":"DateTime","href":"/draft-0/cal/date_time"},{"title":"Period","href":"/draft-0/cal/period"},{"title":"Time","href":"/draft-0/cal/time"},{"title":"Timestamp","href":"/draft-0/cal/timestamp"}]},{"group":"CBC","pages":[{"title":"Code","href":"/draft-0/cbc/code"},{"title":"CodeMap","href":"/draft-0/cbc/code_map"},{"title":"Definition","href":"/draft-0/cbc/definition"},{"title":"Key","href":"/draft-0/cbc/key"},{"title":"Meta","href":"/draft-0/cbc/meta"},{"title":"Source","href":"/draft-0/cbc/source"},{"title":"URI","href":"/draft-0/cbc/uri"},{"title":"Usage","href":"/draft-0/cbc/usage"}]},{"group":"Currency","pages":[{"title":"Amount","href":"/draft-0/currency/amount"},{"title":"Code","href":"/draft-0/currency/code"},{"title":"ExchangeRate","href":"/draft-0/currency/exchange_rate"}]},{"group":"DSig","pages":[{"title":"Digest","href":"/draft-0/dsig/digest"},{"title":"Signature","href":"/draft-0/dsig/signature"}]},{"group":"Head","pages":[{"title":"Header","href":"/draft-0/head/header"},{"title":"Link","href":"/draft-0/head/link"},{"title":"Stamp","href":"/draft-0/head/stamp"}]},{"group":"I18n","pages":[{"title":"String","href":"/draft-0/i18n/string"}]},{"group":"L10n","pages":[{"title":"Code","href":"/draft-0/l10n/code"},{"title":"ISOCountryCode","href":"/draft-0/l10n/iso_country_code"},{"title":"TaxCountryCode","href":"/draft-0/l10n/tax_country_code"}]},{"group":"Note","pages":[{"title":"Message","href":"/draft-0/note/message"}]},{"group":"Num","pages":[{"title":"Amount","href":"/draft-0/num/amount"},{"title":"Percentage","href":"/draft-0/num/percentage"}]},{"group":"Org","pages":[{"title":"Address","href":"/draft-0/org/address"},{"title":"Attachment","href":"/draft-0/org/attachment"},{"title":"Attribute","href":"/draft-0/org/attribute"},{"title":"Coordinates","href":"/draft-0/org/coordinates"},{"title":"DocumentRef","href":"/draft-0/org/document_ref"},{"title":"Email","href":"/draft-0/org/email"},{"title":"Endpoint","href":"/draft-0/org/endpoint"},{"title":"Identity","href":"/draft-0/org/identity"},{"title":"Image","href":"/draft-0/org/image"},{"title":"Inbox","href":"/draft-0/org/inbox"},{"title":"Item","href":"/draft-0/org/item"},{"title":"Name","href":"/draft-0/org/name"},{"title":"Note","href":"/draft-0/org/note"},{"title":"Party","href":"/draft-0/org/party"},{"title":"Person","href":"/draft-0/org/person"},{"title":"Registration","href":"/draft-0/org/registration"},{"title":"Telephone","href":"/draft-0/org/telephone"},{"title":"Website","href":"/draft-0/org/website"}]},{"group":"Pay","pages":[{"title":"Card","href":"/draft-0/pay/card"},{"title":"CreditTransfer","href":"/draft-0/pay/credit_transfer"},{"title":"DirectDebit","href":"/draft-0/pay/direct_debit"},{"title":"DueDate","href":"/draft-0/pay/due_date"},{"title":"Instructions","href":"/draft-0/pay/instructions"},{"title":"Online","href":"/draft-0/pay/online"},{"title":"Record","href":"/draft-0/pay/record"},{"title":"Terms","href":"/draft-0/pay/terms"}]},{"group":"Schema","pages":[{"title":"Object","href":"/draft-0/schema/object"}]},{"group":"Tax","pages":[{"title":"AddonDef","href":"/draft-0/tax/addon_def"},{"title":"AddonList","href":"/draft-0/tax/addon_list"},{"title":"CatalogueDef","href":"/draft-0/tax/catalogue_def"},{"title":"CategoryDef","href":"/draft-0/tax/category_def"},{"title":"CategoryTotal","href":"/draft-0/tax/category_total"},{"title":"Combo","href":"/draft-0/tax/combo"},{"title":"CorrectionDefinition","href":"/draft-0/tax/correction_definition"},{"title":"CorrectionSet","href":"/draft-0/tax/correction_set"},{"title":"Extensions","href":"/draft-0/tax/extensions"},{"title":"Filter","href":"/draft-0/tax/filter"},{"title":"Identity","href":"/draft-0/tax/identity"},{"title":"KeyDef","href":"/draft-0/tax/key_def"},{"title":"Note","href":"/draft-0/tax/note"},{"title":"RateDef","href":"/draft-0/tax/rate_def"},{"title":"RateTotal","href":"/draft-0/tax/rate_total"},{"title":"RateTotalSurcharge","href":"/draft-0/tax/rate_total_surcharge"},{"title":"RateValueDef","href":"/draft-0/tax/rate_value_def"},{"title":"RegimeCode","href":"/draft-0/tax/regime_code"},{"title":"RegimeDef","href":"/draft-0/tax/regime_def"},{"title":"Scenario","href":"/draft-0/tax/scenario"},{"title":"ScenarioSet","href":"/draft-0/tax/scenario_set"},{"title":"Set","href":"/draft-0/tax/set"},{"title":"TagSet","href":"/draft-0/tax/tag_set"},{"title":"Total","href":"/draft-0/tax/total"}]}]}]},{"anchor":"API Reference","icon":"code","pages":[{"title":"API Reference","href":"/api/introduction"}]}]},"title":"Connecting Europe Facility (CEF) - GOBL","buildId":"dpl_DFJrtvUi8HS5F9nkooKuDJsuD5BM","deploymentId":"dpl_DFJrtvUi8HS5F9nkooKuDJsuD5BM","dynamics":[],"chunks":[]}