VINvoice Vehicle data in EU e-invoices

DraftDraft for review, not yet a published standard. Registry vehicle/1.0-draft of 2026-10-24, marker vehicle/1.0. How changes are made.

vehicle.marginSchemeIndicator

Margin scheme · Differenzbesteuerung statutory

The supply on this line falls under one of the special arrangements of Directive 2006/112/EC Title XII Chapter 4 for second-hand goods, works of art, collectors' items and antiques, for which Art. 226(14) requires the mention 'Margin scheme - Second-hand goods' or its equivalent. Not the travel agents' margin scheme (Art. 306, Art. 226(13)). A structured hint only: it never replaces the VAT category code, the exemption reason (BT-120) or the Art. 226(14) mention.

Key
vehicle.marginSchemeIndicator
Row name (BT-160)
Differenzbesteuerung [vehicle.marginSchemeIndicator]
Margin scheme [vehicle.marginSchemeIndicator]

The labelled form is mandatory: VAT law requires the feature to be readable in the invoice.

Tier
Core
Status
draft
Representation term
Indicator
Value format
true | false
Grammar
^(true|false)$
Unit
none
Code list

Indicator values

  • true
  • false
Required when
MUST be true on every vehicle line supplied under such an arrangement, whatever VAT category code the issuer's national rules or CIUS prescribe for it; MUST NOT be true with category K (Art. 139(3)); false only as an active statement
Statutory feature
Yes
Repeatable
No, at most one row per line
Anchors
  • Directive 2006/112/EC Title XII Chapter 4 (Arts. 311-343), Art. 139(3) and Art. 226(14) as amended by Directive 2010/45/EU ('Margin scheme - Second-hand goods', '- Works of art', '- Collector's items and antiques'; DE 'Differenzbesteuerung')
  • HU NAV marginSchemeIndicator
  • PL KSeF P_PMarzy
  • IT FatturaPA Natura N5 with RF14
  • ES Veri*Factu ClaveRegimen 03
  • national transposition e.g. DE UStG §25a
Carrier and binding
BG-32: BT-160 'Differenzbesteuerung [vehicle.marginSchemeIndicator]', BT-161 'true'. Labelled name mandatory (statutory feature)
Values in the test corpus
  • true
Crosswalk (informative)

HU NAV marginSchemeIndicator; PL KSeF P_PMarzy; IT FatturaPA Natura N5 with RF14; ES Veri*Factu ClaveRegimen 03

informative; names and IRIs of third-party works, CC BY 4.0, sources stated; VDA 4938: reprint with source

Source and changes
registry/keys/marginSchemeIndicator.yaml · Propose a change