/ubl:Invoice/cec:UBLExtensions/cec:UBLExtension/cec:ExtensionContent/vrbl:InvoiceExtension/vrbl:RoutingDetails/vrbl:Receiver

Routing Details Receiver

Context ID INV0121
Cardinality 1..1
Usage M

Description

In case of UAE depending on the business case different receivers should be applied.

Details

vrbl-invoice-AE-1p0

Receiver Business Case Scenarios
GENERIC_PEPPOL_AE_1p0 Invoices using this receiver are routed to UAE customers via the Peppol network. The system automatically generates and submits the corresponding UAE Tax Data Document TAXDATA to the tax authority. • Peppol Domestic Exchanges
• Peppol International Exchanges (UAE Sender)
GENERIC_GOV_AE_1p0 Invoices using this receiver only trigger the generation and submission of the UAE Tax Data Document TAXDATA to the tax authority; no Peppol delivery is executed. • Non-Peppol International Exchanges (UAE Sender)

TAXDATA Reporting Logic

The table below defines the UAE Tax Data Document TAXDATA reporting obligations to the Tax Authority (TA) based on the corporate residency of the transaction parties:

Sender Status Receiver Status Reporting Obligation
UAE Company UAE Company Both Sender and Receiver must independently submit TAXDATA to the TA.
UAE Company Non-UAE Company Only the Sender submits TAXDATA.
Non-UAE Company UAE Company No reporting required; the UAE Receiver is exempt from submitting TAXDATA for this transaction.

Rules

Rule ID Error Message
VRBL-INV-CORE-51 The Routing Details Receiver must be provided in the Routing Details Receiver.
VRBL-INV-CORE-53 If the Routing Details Receiver contains 'SMTP', Routing Details Receiver Details must contain '@' to have a chance of being a valid Email address.