Why Ventilation Codes

When creating orders it is possible to add a ventilation code to the invoice. This code represents VAT or tax information.

It can be used for multiple networks / transport types:

Open/Peppol (information see below)
Email with UBL attachment
Other networks (see specific information pages or documentation)

Income / Sales Invoices

When to use a ventilation code:

When tax % greater than zero
- No requirement to add ventilation code
- It is allowed to add it
When tax % is indicated in Json as 0 %:
- no ventilation code is added : Peppol TaxcategoryID will be Z and Tax exemption reason will be empty
- ventilation code is added :
  - use see table below, and no specific code or exemption reason is need.
  - When Tax includes lines of 0 % and Specific codes and exemption reasons are needed, then a specific ventilation code must be included. This applies to the Peppol Taxcategory ID AE, E, K, G. More info about the meaning : Peppol CodeList.

Below the overview for Sales Invoices (Income) :

Billit Ventilation Code	Descr. Ventilation Code	Default Vat %	Tax Category ID	TaxExemption Reason	Peppol description	VAT % in Json
1	0% (for BE)	0.00	Z		Zero rated goods Code specifying that the goods are at a zero rate.	0
2	Low % (6% for BE)	6.00	S		Vat Reverse Charge. Code specifying that the standard VAT rate is levied from the invoicee.	6 (BE)
3	Mid level (12% for BE)	12.00	S			12 (BE)
4	High VAT (21% for BE)	21.00	S			21 (BE)
21	BTW Verlegd (VAT shifted, VAT Reverse charges) + Cocontrator for BE/NL	0.00	AE	Reverse Charge	Vat Reverse Charge. Standard VAT rate is levied from the invoicee.
22	Div. Buiten BTW (Misc. Excluding VAT)	0.00	O	Miscellaneous non-VAT	Services outside scope of tax. Taxes are not applicable to the services.	No VAT percentage
24	Marge (Margin)	0.00	E	Exempt from VAT	Exempt from Tax. Taxes are not applicable.
51	IC Goederen (IC Goods)	0.00	K	VAT exempt for EEA intra-community supply of goods and services	VAT exempt for EEA intra-community supply of goods and services
55	IC Diensten (IC Services)	0.00	K	VAT exempt for EEA intra-community supply of goods and services	VAT exempt for EEA intra-community supply of goods and services
70	Import / Export	0.00	G	Free export item, VAT not charged	Free export item, VAT not charged
101	International transport of People	0.00	E	Exempt from VAT	Exempt from Tax
102	Import via EU	0.00	E	Exempt from VAT	Exempt from Tax
104	OSS	0.00	E	Exempt from VAT	Exempt from Tax

How to use it practically:

Scenario 1 : No ventilation code is added (UBL Tax category ID will be Z)
Scenario 2 : Ventilation code is included on header level (recommended on header)
- All lines with VAT percentage 0 will use this ventilation code
Scenario 3: Ventilation code is used on line level
- Ventilation code is only needed when Taxcategory ID O, AE, E, K or G is used (in all other cases Billit does generate the correct UBL"
- Each line with VAT percentage 0:
  - if ventilation code is present on line level : this ventiliation code will be used
  - if ventilation code is present on header level, not on line level : ventilation code on header will be used
  - If ventilation code is not present on header and on line : code Z will be used
  - do only use this if you have multiple VAT codes linked to VAT amount 0 on 1 invoice

Below an Example :

scenario
- line 1 and 2 have VAT % 0 (goal is Taxcategory ID = K)
- line 3 VAT % 21 (goal is Taxcategory ID = S)
Ventilation code
- One ventilation code 55 is put on header level in order to get Taxcategory ID K
- Peppol UBL File
  - Subtotals: TaxcategoryID K and TaxExemption Reason are present:
  - Detail line : ClassifiedTaxCategory is set to K for lines with 0 %:
Below the example files (2)
- 1 : Json Body with 1x ventilation code 55
- 2 : Generated Peppol UBL by Billit with TaxCategoryID K

{
    "OrderNumber": "month-41.100-5",
    "OrderTitle": "FC24000230",
    "VentilationCode": "55", //Ventilation code is defined IC Diensten (IC Services), will be used for all lines with VATpercentage 0 %. ), Result Peppol code is K.
    "Currency": "EUR",
    "PaymentTerms": "30 days",
    "Customer": {
        "Name": "TestCustomer",
        "CommercialName": "TestCustomer",
        "Addresses": [
            {
                "AddressType": "InvoiceAddress",
                "Street": "Oktrooiplein 1",
                "Box": "Building B",
                "Zipcode": "9000",
                "City": "Gent",
                "CountryCode": "BE"
            },
        ],
        "Contact": "Jean Delveaux",
        "VATNumber": "BE043729999",
        "PartyType": "Customer",
        "VATLiable": true,
        "VATDeductable": true,
        "Identifiers": [
        ],
    },
    "OrderDate": "2025-05-05T11:25:00.4667841+02:00",
    "ExpiryDate": "2025-06-04T11:25:00.466804+02:00",
    "OrderType": "Invoice",
    "OrderDirection": "Income",
    "OrderLines": [
        {
            "Quantity": 1.0,
            "UnitPriceExcl": 50.0,
            "Reference": "Line.1.Reference",
            "Description": "0/63 TDLSF",
            "VATPercentage": 0.0,
            "DescriptionExtended": "0/63 TDLSF Extended"
        },
        {
            "Quantity": 1.0,
            "UnitPriceExcl": 50.0,
            "Reference": "Line.2.Reference",
            "Description": "0/63 TDLSF",
            "VATPercentage": 0.0,
            "DescriptionExtended": "0/64 TDLSF Extended"
        },
            {
            "Quantity": 2.0,
            "UnitPriceExcl": 4.0,
            "Reference": "Line.1.Reference",
            "Description": "0/63 TDLSF",
            "VATPercentage": 21.0,
            "DescriptionExtended": "0/63 TDLSF Extended"
        },
    ],
}

<?xml version="1.0"?>
<Invoice xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2" xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>month-41.100-15</cbc:ID>
  <cbc:IssueDate>2025-05-05</cbc:IssueDate>
  <cbc:DueDate>2025-06-04</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>FC24000230</cbc:BuyerReference>
  <cac:OrderReference>
    <cbc:ID>FC24000230</cbc:ID>
  </cac:OrderReference>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0208">0759529999</cbc:EndpointID>
      <cac:PartyIdentification>
        <cbc:ID schemeID="0208">0759529999</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyName>
        <cbc:Name>Testsupplier</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>straat 31</cbc:StreetName>
        <cbc:CityName>Gent</cbc:CityName>
        <cbc:PostalZone>9000</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>BE</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>BE0759529999</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>npnwbrabant</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0208">0759529999</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Jan Janssens</cbc:Name>
        <cbc:Telephone>+32479999999</cbc:Telephone>
        <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0208">0437295999</cbc:EndpointID>
      <cac:PartyIdentification>
        <cbc:ID schemeID="0208">0437295999</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyName>
        <cbc:Name>TestCustomer</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Oktrooiplein 1  Building B</cbc:StreetName>
        <cbc:CityName>Gent</cbc:CityName>
        <cbc:PostalZone>9000</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>BE</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>BE0437295202</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>TestCustomer</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0208">0437295999</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Jean Delveaux</cbc:Name>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:Delivery>
    <cac:DeliveryLocation>
      <cac:Address>
        <cac:Country>
          <cbc:IdentificationCode>BE</cbc:IdentificationCode>
        </cac:Country>
      </cac:Address>
    </cac:DeliveryLocation>
  </cac:Delivery>
  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>42</cbc:PaymentMeansCode>
    <cbc:PaymentID>FC24000230</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
      <cbc:ID>BE13523081289999</cbc:ID>
      <cac:FinancialInstitutionBranch>
        <cbc:ID>TRIOBEBB</cbc:ID>
      </cac:FinancialInstitutionBranch>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">1.68</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>K</cbc:ID>
        <cbc:Percent>0.00</cbc:Percent>
        <cbc:TaxExemptionReason>VAT exempt for EEA intra-community supply of goods and services</cbc:TaxExemptionReason>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">8.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">1.68</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>21.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">108.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">108.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">109.68</cbc:TaxInclusiveAmount>
    <cbc:AllowanceTotalAmount currencyID="EUR">0</cbc:AllowanceTotalAmount>
    <cbc:ChargeTotalAmount currencyID="EUR">0</cbc:ChargeTotalAmount>
    <cbc:PrepaidAmount currencyID="EUR">0.00</cbc:PrepaidAmount>
    <cbc:PayableAmount currencyID="EUR">109.68</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="NAR">1.00000</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">50.00</cbc:LineExtensionAmount>
    <cac:OrderLineReference>
      <cbc:LineID>Line.1.Reference</cbc:LineID>
    </cac:OrderLineReference>
    <cac:Item>
      <cbc:Description>0/63 TDLSF Extended</cbc:Description>
      <cbc:Name>0/63 TDLSF</cbc:Name>
      <cac:SellersItemIdentification>
        <cbc:ID>Line.1.Reference</cbc:ID>
      </cac:SellersItemIdentification>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>K</cbc:ID>
        <cbc:Percent>0.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">50.00000</cbc:PriceAmount>
      <cbc:BaseQuantity>1</cbc:BaseQuantity>
    </cac:Price>
  </cac:InvoiceLine>
  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="NAR">1.00000</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">50.00</cbc:LineExtensionAmount>
    <cac:OrderLineReference>
      <cbc:LineID>Line.2.Reference</cbc:LineID>
    </cac:OrderLineReference>
    <cac:Item>
      <cbc:Description>0/64 TDLSF Extended</cbc:Description>
      <cbc:Name>0/63 TDLSF</cbc:Name>
      <cac:SellersItemIdentification>
        <cbc:ID>Line.2.Reference</cbc:ID>
      </cac:SellersItemIdentification>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>K</cbc:ID>
        <cbc:Percent>0.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">50.00000</cbc:PriceAmount>
      <cbc:BaseQuantity>1</cbc:BaseQuantity>
    </cac:Price>
  </cac:InvoiceLine>
  <cac:InvoiceLine>
    <cbc:ID>3</cbc:ID>
    <cbc:InvoicedQuantity unitCode="NAR">2.00000</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">8.00</cbc:LineExtensionAmount>
    <cac:OrderLineReference>
      <cbc:LineID>Line.1.Reference</cbc:LineID>
    </cac:OrderLineReference>
    <cac:Item>
      <cbc:Description>0/63 TDLSF Extended</cbc:Description>
      <cbc:Name>0/63 TDLSF</cbc:Name>
      <cac:SellersItemIdentification>
        <cbc:ID>Line.1.Reference</cbc:ID>
      </cac:SellersItemIdentification>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>21.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">4.00000</cbc:PriceAmount>
      <cbc:BaseQuantity>1</cbc:BaseQuantity>
    </cac:Price>
  </cac:InvoiceLine>
</Invoice>

Set TaxExemptionReason and TaxExemptionReasonCode via API

In case of Tax Exempt, in UBL 2 fields can be applicable:

UBL Fields	Type	How content is filled by Billit - Default	Custom Field for overruling the content
TaxExemptionReason	Free text	Determined by Ventilation Code	Yes
TaxExemptionReasonCode	Structured Code	Determined by Ventilation Code	Yes

When can you overule the Billit Default via API ?

TaxExemptionReason : when you want to add your preferred specific code
TaxExemptionReasonCode : only when you have to select a code out of a list of allowed value

Examples:

"CustomFields": {
    "TaxExemptionReason": "Exonération TVA, art. 262 ter-I du CGI"  //as header field
},

"CustomFields": 
{
    "TaxExemptionReason": "Dummy tax exemption reason as description",  //as header field
    "TaxExemptionReasonCode": "VATEX-EU-F"
},