Special VAT scheme (section 68d)
Under the section 68d scheme, the payer tax liability arises on receipt of payment rather than on supply. That has a direct consequence for the customer: their right to deduct also arises only once the invoice is paid.
What the register contains
- Whether the payer applies the section 68d special scheme
- The VAT ID the scheme is recorded under
- Start and end date of application
Fields we return
| Field | Meaning |
|---|---|
| ic_dph | VAT ID under which the special scheme is recorded. |
| started_at | Date from which the payer applies the scheme. |
| ended_at | Date the application ended, or null if still ongoing. |
What it is used for
In accounting software this determines when the customer may claim the deduction. An invoice from a section 68d payer carries a mandatory marking and the deduction attaches to payment, not to the supply date.
When processing incoming invoices automatically, the flag lets the system file the document into the right period itself instead of relying on someone reading the marking off the invoice.
Frequently asked questions
Why does this matter to the customer?
Because with a section 68d supplier the right to deduct arises only when the invoice is paid. Claiming it on the supply date would be claiming it too early.
How do I know the payer left the scheme?
The ended_at field carries the end date. While it is null the scheme is still in force.
Try it on your own data
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