Record Types in the Multi-Purpose Communications of VAT Reports

The Multi-Purpose Communications of VAT includes multiple sections of record types. The records types include subsections that are used for different data, and the subsections can also have additional subsections. Because the Multi-Purpose Communications of VAT can be used to report three different declarations, the subsections include different data based on the declaration type. For example, the BL subsection in Record type C includes subsections BL001 through BL008. Depending on the values written to subsection BL002, the system writes data about transactions with subject based in tax haven countries, transactions with non-resident subjects, or transactions for the purchase of goods and services from non-resident subjects in the other subsections of section BL.

The electronic file is composed of the following record types:

Record Type	Comments
A: Header Record	This record type is mandatory and includes: The identification of the submitter Declaration on multiple transmissions If the file size exceeds the value that you enter in a processing option, the system splits the file and completes a field in the record type A to indicate the number of files.
B: First party and transmission information record	This record type is mandatory and includes: Identification and Tax Id of the Tax Payer – Company Type of Upload Communication Format (Summary or Detailed) Sections Filled Reporting Year / Month
C: Records containing transactions data transmitted in summary transmission mode	The system populates the Yearly List Summarized Workfile (F74Y060) and then sections and fields in record type C when you set the Process Detailed or Summarized processing option to generate summary records. The system populates different sections in record type C depending on whether you specify to generate records for the Black List Declaration or the Yearly List (Spesometro). See Sections in Record Type C Record type C and record type D are mutually exclusive. If you specify summary as the mode, then the system populates the sections in record type C and does not populate the sections in record type D. If you specify detailed as the transmission mode, then the system populates the sections in record type D and does not populate the sections in record type C. If you set the Type of Upload processing option to generate a cancellation, the Multi-Purpose VAT Communication program does not populate record type C.
D: Records containing transactions data transmitted in detailed transmission mode	The system populates the Yearly List Detail Workfile (F74Y061) and then sections and fields in record type D when you set the Process Detailed or Summarized processing option to generate detail records. The system populates different sections in record type D depending on whether you specify to generate records for the San Marino residents or the Yearly List (Spesometro). See Sections in Record Type D Record type C and record type D are mutually exclusive. If you specify detailed as the mode, then the system populates the sections in record type D and does not populate the sections in record type C. If you specify summary as the transmission mode, then the system populates the sections in record type C and does not populate the sections in record type D If you set the Type of Upload processing option to generate a cancellation, the Multi-Purpose VAT Communication program does not populate record type D.
E: Counters record	In addition to header information such as the responsible company's tax ID, this record includes counters for the records in each of the sections in record types C and D. This record is mandatory.
Z: Footer record	This record includes the number of records in record type B, C, D, and E. This record is mandatory.