https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/FormalBusinessOrganizations/ValueAddedTaxIdentificationNumber
tax identifier that identifies a taxable person (business) or non-taxable legal entity for a consumption tax that is assessed incrementally, levied on the price of a product or service at each stage of production, distribution, and sale to the end consumer
Instances of fibo-be-le-fbo:ValueAddedTaxIdentificationNumber can have the following properties:
| PROPERTY | TYPE | DESCRIPTION | RANGE |
|---|---|---|---|
| From class owl:Thing | |||
| fibo-be-corp-corp:hasDateOfIncorporation | owl:ObjectProperty | owl:Thing | |
| fibo-be-corp-corp:hasDateOfRegistration | owl:ObjectProperty | owl:Thing | |
| fibo-be-corp-corp:hasIssuedCapital | owl:ObjectProperty | owl:Thing | |
| fibo-be-corp-corp:hasSharesAuthorized | owl:DatatypeProperty | owl:Thing | |
| fibo-be-ge-ge:isElectedBy | owl:ObjectProperty | identifies an official or government chosen to hold office by voting | owl:Thing |
| fibo-be-ge-ge:isRepresentedBy | owl:ObjectProperty | relates a system of governance to its chosen representatives | owl:Thing |
| fibo-be-le-cb:hasDateOfIncorporation | owl:ObjectProperty | indicates the formal date of incorporation as stated in filing documents | cmns-dt:ExplicitDate |
| fibo-be-le-cb:hasDateOfRegistration | owl:ObjectProperty | indicates the date on which the corporation has registered in some jurisdiction for regulatory and / or for tax purposes | cmns-dt:ExplicitDate |
| fibo-be-le-cb:hasIssuedCapital | owl:ObjectProperty | indicates the aggregate value of all shares held by shareholders | fibo-fnd-acc-cur:MonetaryAmount |
| fibo-be-le-cb:hasSharesAuthorized | owl:DatatypeProperty | indicates the maximum number of shares that are permitted to be issued, as established by the board of directors | xsd:nonNegativeInteger |
| fibo-be-le-lei:hasLegalFormAbbreviation | owl:DatatypeProperty | the precise abbreviation for the entity legal form as defined in the jurisdiction in which it is registered, for example LLC, LLP, Ltd, PLC, Corp. | owl:Thing |
| fibo-be-le-lei:hasOwnershipPercentage | owl:DatatypeProperty | the percentage ownership interest in the owned entity owned by owning entity, if known | xsd:decimal |
| fibo-be-le-lei:hasTransliteratedLegalFormAbbreviation | owl:DatatypeProperty | a transliterated (i.e., in Latin or Romanized ASCII) representation of the abbreviation for the entity legal form | owl:Thing |
| fibo-be-le-lei:hasTransliteratedName | owl:DatatypeProperty | a transliterated (i.e., in Latin or Romanized ASCII) representation of a name for the entity | owl:Thing |
| fibo-be-le-lei:isConsolidatedBy | owl:ObjectProperty | indicates the entity considered the 'end node' or consolidating entity (parent) from an ISO 17442 perspective | cmns-org:LegalEntity |
| fibo-be-le-lei:isConsolidationOf | owl:ObjectProperty | indicates the entity considered the 'start node' or consolidated entity from an ISO 17442 perspective | cmns-org:LegalEntity |
| fibo-be-le-lei:isDirectlyConsolidatedBy | owl:ObjectProperty | indicates that the entity considered the 'end node' or consolidating entity (parent) fully consolidates the accounting of the 'start node' (child) per the accounting rules specified, and is the closest consolidating entity to that child in any applicable ownership hierarchy | cmns-org:LegalEntity |
| fibo-be-le-lei:isInternationalBranchOf | owl:ObjectProperty | indicates that the entity considered the 'start node' or consolidated entity (child) is an international subsidiary of the 'end node' (parent) in the jurisdiction of the child | cmns-org:LegalEntity |
| fibo-be-le-lei:isQuantifiedBy | owl:DatatypeProperty | indicates that something is limited to or conditional due to some rate or other statistical value | xsd:decimal |
| fibo-be-le-lei:isUltimatelyConsolidatedBy | owl:ObjectProperty | indicates that the entity considered the 'end node' or consolidating entity (parent) fully consolidates the accounting of the 'start node' (child) per the accounting rules specified, and is the most distant consolidating entity to that child in any applicable ownership hierarchy | cmns-org:LegalEntity |
| fibo-be-le-lp:hasIntendedLiquidationDate | owl:ObjectProperty | links an agreement, contract, or legal entity to a date on which it is scheduled to be sold | cmns-dt:Date |
| fibo-be-oac-cown:consistsOfNumberOfUnits | owl:DatatypeProperty | indicates the number of units of | xsd:decimal |
| fibo-be-oac-exec:authorizes | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:authorizesThrough | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:delegatesControlTo | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:designatesSignatory | owl:ObjectProperty | authorizes to sign agreements, access accounts and/or perform other similar tasks | fibo-be-oac-exec:Signatory |
| fibo-be-oac-exec:hasAuthorizedParty | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:hasAuthorizingParty | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:hasDelegatedControlOf | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:hasResponsibleParty | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:isAuthorizedBy | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-exec:isAuthorizedThrough | owl:ObjectProperty | owl:Thing | |
| fibo-be-oac-opty:guarantees | owl:ObjectProperty | provides a formal assurance or promise, esp. that certain conditions shall be fulfilled relating to a product, service, or transaction | owl:Thing |
| fibo-be-oac-opty:hasDirectOwningEntity | owl:ObjectProperty | relates a formal organization to a direct legal person / owner | owl:Thing |
| fibo-be-oac-opty:hasInvestmentEntity | owl:ObjectProperty | relates a legal person to a directly owned formal organization or subsidiary, depending on the percent ownership interest | owl:Thing |
@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix cmns-org: <https://www.omg.org/spec/Commons/Organizations/> .
@prefix fibo-be-le-fbo: <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/FormalBusinessOrganizations/> .
@prefix fibo-fnd-pty-pty: <https://spec.edmcouncil.org/fibo/ontology/FND/Parties/Parties/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
fibo-be-le-fbo:ValueAddedTaxIdentificationNumber a owl:Class ;
rdfs:label "value-added tax identification number" ;
rdfs:subClassOf fibo-fnd-pty-pty:TaxIdentifier,
cmns-org:OrganizationIdentifier ;
skos:definition "tax identifier that identifies a taxable person (business) or non-taxable legal entity for a consumption tax that is assessed incrementally, levied on the price of a product or service at each stage of production, distribution, and sale to the end consumer" ;
cmns-av:abbreviation "VATIN" ;
cmns-av:adaptedFrom "https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-identification-numbers_en"^^xsd:anyURI ;
cmns-av:explanatoryNote "If the ultimate consumer is a business that collects and pays to the government VAT on its products or services, it can reclaim the tax paid. Not all localities require VAT to be charged, and exports are often exempt. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the consumer and applied to the sales price." ;
cmns-av:synonym "VAT identification number",
"VAT registration number" .