| ID: | F-179 |
|---|---|
| Technical name: | option |
| Functional description: | Option describes the handling of a non-deductable VAT amount according German VAT legislation (German UStG). Under certain circumstances according §9 of the German UStG a company can declare to resign its option from tax exemption according §4 of the German UStG. If this field is filled with "Yes" the rent has to be pait net plus VAT. |
| Datatype: | Boolean |
| Name (XML): | option |
| Datatype (XML): | Boolean |
| Name (JSON): | option |
| Datatype (JSON): | String |
| Name (CSV): | OPTION |
| Datatype (CSV): | String |
| Guideline versions: | 2, 2.1, 3 |
| Associated Entities by Subset | |
| 5.1 | 5.1-Ongoing operational reporting |
| core | Lease |
| optional | |
| 5.4 | 5.4-ESG |
| core | Lease |
| optional | |
| 5.6 | 5.6-Provision of basic valuation data |
| core | Lease |
| optional | |