This VAT Declaration Message (VATDEC) permits the transfer of data from a declaration to a national VAT collecting authority for the purpose of meeting legislative and/or operational requirements in respect of the declarations of VAT.

The declarant may be a taxpayer who is obliged to send VAT returns the authorities, or an accountant or others who on behalf of one several taxpayers send VAT returns to the authorities and who is mandated to do so by the authorities and the taxpayer.

The declaration may contain one or several returns.

The message may also be used, for example:

– within the European Union, to transmit VAT summary information for the Value Added Tax Information Exchange System(VIES) from a declarant to the relevant national VIES collecting authorities.

– to transmit other related or comparable VAT information from a declarant to the relevant authorities.