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How do I upload LEDES files with Non-U.S. Taxes (VAT, GST)?

For either LEDES98B or LEDES98BI V2 invoices, you must have at least one line item that corresponds to the line item type referenced by the Non-U.S. Tax. For example, if the Non-U.S. Tax relates to a fee/task line item type, then at least one fee/task line item type should be included in the same invoice. Similarly, if the Non-U.S. Tax relates to a expense line item type, then at least one expense line item type should be included in the same invoice.

If you want to include different tax codes for different line items, refer to How do I upload LEDES files with non-US taxes at the line item level?

To create LEDES98B files with Non-U.S. Taxes

Note: Detailed specifications for fields in the LEDES98B file format can be found in LEDES98B Format Specifications. Those specifications contain comments about how the fields work within Collaborati.

Enter line items as usual. Then enter one or more extra rows in the file to contain tax amounts. Create one tax row in the file for each combination of matter / line item type / Non-U.S. Tax category that is included in the invoice. In addition to the regular data requirements for LEDES files, note the following additional requirements for each Non-US Tax row:

  1. If a category relates to Fees, use value "F" in field EXP/FEE/INV_ADJ_TYPE and put the Non-US Tax code for fees in field LINE_ITEM_TASK_CODE.
  2. If a category relates to Expenses, use value "E" in field EXP/FEE/INV_ADJ_TYPE and put the Non-US Tax code for expenses in field LINE_ITEM_EXPENSE_CODE.
  3. In either case, put the total tax amount for that matter and category into field LINE_ITEM_TOTAL.

To create LEDES98BI V2 files with Non-U.S. Taxes

The LEDES98BI V2 format contains all the fields that are in the LEDES98B format, plus additional fields. For detailed specifications of the additional fields, see LEDES98BI V2 Format Specifications. Those specifications contain comments about how the fields work within Collaborati.

You must include information for Non-U.S. Tax in the same row as a line item. Note the following additional requirements for these fields:

line_item_tax_total: Enter the Non-U.S. Tax amount in this field; note this value can be zero
line_item_tax_type: Enter the authorized Non-U.S. Tax code in this field
invoice_reported_tax_total: Enter the sum of line_item_tax_total values for the same invoice
invoice_tax_currency: Enter a 3-character ISO currency code as defined in the ISO 4217 specification

To create LEDES XML 2.0 and XML 2.1 files with non-U.S. taxes

The following field has an additional requirement:

@TAX.tax_type: Enter a client-authorized Non-U.S. Tax code.

For more information on these and other LEDES XML 2.0 or XML 2.1 fields, see LEDES XML 2.0 Format or LEDES XML 2.1 Format.