Tax Codes
Tax information is set through the nomenclature table on the Nomenclatures page — you do not need to add NRA codes directly to your GL file.
What the NRA requires for tax codes
- A general-ledger line without tax information of its own carries
000/000000("not applicable"). Empty TaxType/TaxCode values are rejected. - Codes for tax on expenses (600) and withholding tax (700) are mandatory on the entries that accrue such expenses — on the expense account and its counter account. Set them per account under Nomenclatures → Accounts. Social expenses in kind take
600020even when no tax is due (amount 0.00); fees under civil contracts take700500. Interest on late 600/700 taxes may go without a code. - The code goes on the entry that accrues the expense, not on the later entry that accrues the tax itself.
- Other taxes and social security in the general ledger may use
000/000000. - Purchases:
100331is full input credit at both 20% and 9%;100330is no right to credit or an invoice without VAT;100332is partial credit. Supplies outside the scope of the VAT Act use000/000000. - Invoices carry VAT codes only; the tax table in the file lists only the codes used, with the name and rate from the TAX-IMP nomenclature.
Source: Appendix 3, item IV.8; NRA Questions and Answers, version 2 — III.3 (GL.33), III.6, IV.2.3.
Account 4531 (VAT on purchases) can appear on both deductible and non-deductible VAT lines. Account 702 (revenue) can be taxed at 20%, 9%, 0%, or exempt. Without explicit mapping the system has no way to assign the correct category.
How it works
- On import, the system collects unique values from the mapped tax label column (or searches for keywords in the description column).
- On the Nomenclatures → Tax Codes page you assign each detected label an NRA tax type and code. The mapping is saved and applied on every subsequent generation.
tax_labelTextOptionalMap this column in the column-mapping step. Its values are matched to NRA type and code on the Nomenclatures page. If the column is absent, the system searches the description column for known keywords.
Available tax types (TaxType) — options in Nomenclatures
| Code | Description |
|---|---|
000 | No tax (default) |
100 | Value added tax (VAT) |
200 | Corporate income tax |
300 | Tax on budget-enterprise revenue |
400 | Tax on additional expenses of MPs |
500 | Gambling tax |
600 | Tax on expenses |
700 | Withholding tax |
800 | Tax on ship operation |
900 | Temporary solidarity contribution (Reg. 2022/1854) |
910 | Insurance premiums tax |
915 | Additional and national additional tax (Chapter 5a CITA) |
920 | Personal income tax - general annual tax base |
930 | Personal income tax - sole traders |
940 | State social security (DOO) |
950 | Supplementary pension funds |
960 | Health insurance |
970 | Teachers pension fund |
980 | GVRS fund |
990 | Gambling Act fees |
991 | Excise Duties and Tax Warehouses Act |
111 | General code for interest and penalties |
VAT tax codes (TaxCode) — options in Nomenclatures
| Code | Notes | Description |
|---|---|---|
100211 | 20% | VAT 20% - taxable base of supplies |
100213 | 9% | VAT 9% - taxable base of supplies |
100214 | 0% | VAT 0% - supplies under Chapter 3 VAT Act (export) |
100215 | 0% | VAT 0% - intra-EU supply of goods |
100216 | 0% | VAT 0% - supplies under Art. 140, 146, 173 |
100212 | 20% | VAT 20% - intra-EU acquisition |
100220 | 9% | VAT 9% - intra-EU acquisition |
100219 | Exempt | Exempt supplies and exempt intra-EU acquisitions |
100217 | — | Services under Art. 21(2) with place of supply in another member state |
100100 | — | Interest - VAT |
000000 | — | Not applicable (use with type 000) |
nra_tax_codeTextOptionalBypasses the nomenclature table entirely. The value is either just the code (100211) or type:code (100:100211). When only the code is given, the type is taken from the first entry in the nomenclature table.
tax_amountDecimalOptionalWhen present, this value overrides the automatic computation (base × rate). For known NRA codes (20%, 9%) the system computes the amount automatically.