vehicle.newMeansOfTransportIndicator

New means of transport · Neues Fahrzeug (USt) statutory

Issuer's statement that at the time of supply the vehicle is a 'new means of transport' for VAT: a motorised land vehicle intended for the transport of persons or goods, of more than 48 cm3 or more than 7.2 kW (Art. 2(2)(a)(i)), supplied within six months of the date of first entry into service or having travelled no more than 6 000 km (Art. 2(2)(b)(i)), with the facts established under the rules of the Member State (Art. 2(2)(c)). A statement of fact, not a VAT determination; the VAT treatment stays in the VAT terms. 'Neues Fahrzeug' is the VAT term, not the commercial condition (vehicle.conditionCode). Land vehicles only in 1.0.

Key

vehicle.newMeansOfTransportIndicator

Row name (BT-160)

Neues Fahrzeug (USt) [vehicle.newMeansOfTransportIndicator]
New means of transport [vehicle.newMeansOfTransportIndicator]

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 line whose supply is exempt under Art. 138(1) and (2)(a) as a supply of a new means of transport, and that line MUST then carry firstEntryIntoServiceDate or an odometer reading (Art. 226(12)); MAY as a factual statement on other supplies; false only as an active statement

Statutory feature

Yes

Repeatable

No, at most one row per line

Anchors

Directive 2006/112/EC Art. 2(1)(b)(ii), 2(2)(a)-(c), 138(1) and (2)(a), 226(12) (DE 'neue Fahrzeuge')
national transposition e.g. DE UStG §1b and §14a(4)
PL KSeF NowySrodekTransportu
HU NAV newTransportMean

Carrier and binding

BG-32: BT-160 'Neues Fahrzeug (USt) [vehicle.newMeansOfTransportIndicator]', BT-161 'true'. Labelled name mandatory (statutory feature)

Values in the test corpus

true

Crosswalk (informative)

PL KSeF NowySrodekTransportu; HU NAV newTransportMean; IT FatturaPA DatiVeicoli

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

Source and changes

registry/keys/newMeansOfTransportIndicator.yaml · Propose a change