Taxes and Regulations

Some countries require extra fields in your payment requests to comply with local tax law or payment regulation. This page lists those requirements by country, with the fields to send and the values they accept.

Country	Requirement	Fields
Uruguay	Declare the IVA rate when IVA applies. Apply a tax benefit law when the transaction qualifies.	`rates`, `regional_regulation_code`
Spain	Authenticate the cardholder under PSD2, or request an SCA exemption.	`sca_exemption` (optional)

Uruguay

Uruguay requires you to declare the Value Added Tax (IVA, Impuesto al Valor Agregado) on every transaction where it applies. Some transactions also qualify for a tax benefit under Uruguayan law.

You send both in the data.additional_data object of the Create a payment request:

JSON

{
  "data": {
    "additional_data": {
      "rates": [
        {
          "key": "iva",
          "value": 22
        }
      ],
      "regional_regulation_code": [
        {
          "code": "17934",
          "invoice": "846352"
        }
      ]
    }
  }
}

JSON

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{
  "data": {
    "additional_data": {
      "rates": [
        {
          "key": "iva",
          "value": 22
        }
      ],
      "regional_regulation_code": [
        {
          "code": "17934",
          "invoice": "846352"
        }
      ]
    }
  }
}

The example shows only the Uruguay fields. Send the rest of the payment request as usual.

Send the IVA Rate

Send the rates array on every transaction in Uruguay that carries IVA. Each item in the array declares one tax rate.

The API doesn't reject a request without rates. Getnet then processes the transaction with an IVA rate of 0. An explicit "value": 0 is different: the API rejects it, so leave rates out instead.

Field	Type	Required	Description
`rates`	Array	Yes, when IVA applies	Tax rates that apply to the transaction.
`rates[].key`	String	Yes	Tax identifier. Send exactly `iva`, in lowercase. Getnet ignores any other key, including `IVA`.
`rates[].value`	Number	Yes	Tax rate as a percentage, greater than 0. Send `22`, not `0.22`. Decimals are accepted.

Set value to the IVA category that applies to the transaction:

IVA category	Rate	What to send
Standard	22%	`"value": 22`
Reduced	10%	`"value": 10`
Exempt	0%	An empty `rates` array, or no `rates` field.

Important: Don't send "value": 0 for an exempt transaction. The API rejects it with HTTP 400.

You can also send other rates when they apply, such as a promotional rate. Getnet doesn't restrict value to the standard and reduced rates.

Apply a Tax Benefit Law

Send regional_regulation_code when a transaction qualifies for a tax benefit or special regulatory treatment under Uruguayan law. Getnet reads the law code and applies the matching discount or treatment during processing.

Omit the field when the transaction doesn't qualify. Send it only for transactions in Uruguay.

Field	Type	Required	Description
`regional_regulation_code`	Array	No	Tax benefit law that applies to the transaction. Send one item.
`regional_regulation_code[].code`	String	Yes	Law code. See the supported codes in the next table.
`regional_regulation_code[].invoice`	String	No	Fiscal document tied to the transaction. See Link an invoice below.

Getnet supports the following law codes:

Code	Applies to
`17934`	Credit and debit cards
`19210`	Debit cards only

Getnet ignores any other code and applies no discount.

Getnet doesn't check the code against the card type. Send 19210 only when the payment uses a debit card.

Link an invoice

The invoice field ties the payment to an invoice, receipt, or internal fiscal document. It gives you traceability between the payment and the document behind the tax benefit.

When you send invoice, Getnet stores the value exactly as you send it.
When you omit it, Getnet fills it with the first 9 characters of your order_id. If order_id is shorter, Getnet uses the whole value.

Important: An invoice that Getnet generates is for internal traceability only. It has no fiscal validity, no legal effect, and no link to any Uruguayan tax authority. It doesn't replace any fiscal declaration you must file.

The invoice value must follow these rules:

Rule	Detail
Length	Up to 9 characters.
Format	Alphanumeric. Numeric values are recommended.
Quantity	One `invoice` per transaction.
Content	A real invoice, receipt, or internal unique identifier. Don't send fictitious or generic values.

Spain

Spain applies the EU Revised Payment Services Directive (PSD2). PSD2 requires Strong Customer Authentication (SCA) for most online card payments in the European Economic Area (EEA). Its SCA requirements have applied since 14 September 2019.

In Global API, you meet SCA with 3D Secure (3DS) authentication. Every card payment in Spain must go through 3DS, unless you request an exemption and the issuer accepts it. To set up 3DS, see Create a 3DS-authenticated payment.

Meet SCA Requirements

SCA verifies the cardholder with at least two independent factors, each from a different category:

Factor	Description	Examples
Knowledge	Something the cardholder knows	Password, PIN
Possession	Something the cardholder has	Mobile device, hardware token
Inherence	Something the cardholder is	Fingerprint, facial recognition

This is two-factor authentication (2FA). Because the factors are independent, a single compromised factor isn't enough to authorize a payment.

SCA applies when the cardholder:

Initiates an electronic payment, such as an online card payment or a bank transfer.
Accesses their payment account online.
Takes any remote action that carries a risk of payment fraud or abuse.

Request an SCA Exemption

PSD2 defines exemptions that skip cardholder authentication when the fraud risk is low. Exemptions reduce friction at checkout for low-risk payments.

Send the exemption in the data.payment.sca_exemption field of the Create a payment request. The field is optional. Omit it when you authenticate the payment with 3DS.

JSON

{
  "data": {
    "payment": {
      "sca_exemption": "TRA"
    }
  }
}

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{
  "data": {
    "payment": {
      "sca_exemption": "TRA"
    }
  }
}

The field accepts the following values. Send them in uppercase, exactly as listed:

Value	Exemption
`LWV`	Low value
`TRA`	Transaction risk analysis
`COR`	Corporate payment
`MIT`	Charge on a stored card
`ATD`	Additional transaction data

Any other value, including a lowercase one such as tra, returns HTTP 400 with error PAYMENTS-066. See Errors.

Important: The card issuer decides whether to accept an exemption. Even when you request one, the issuer can still require SCA based on its own risk assessment.

Transaction risk analysis (TRA)

A payment can skip SCA when both the payment service provider (PSP) and the issuer keep their fraud rates under the following thresholds. Both must also run real-time risk analysis.

Maximum fraud rate	Maximum payment amount
0.13%	€100
0.06%	€250
0.01%	€500

If either the PSP or the issuer exceeds these rates, the issuer can reject the exemption and require SCA.

TRA is usually preferred over the low-value exemption. It covers higher amounts and has no limit on consecutive uses.

Low value (LWV)

Payments of €30 or less can skip SCA. The issuer requires SCA again when either limit is reached:

5 consecutive exempted payments without authentication.
More than €100 in cumulative exempted payments.

The issuer tracks these limits and can request SCA before they're reached.

Corporate payment (COR)

Payments with corporate cards, made through channels that consumers can't access, can skip SCA. Acceptance depends on the issuer's policy.

Charge on a stored card (MIT)

The MIT exemption covers a charge you start without the cardholder present, such as a charge on a stored card. These charges are technically outside SCA scope, but issuers usually handle them as an exemption.

A charge qualifies when both conditions are met:

The first transaction, when you stored the card, was authenticated with SCA.
The cardholder agreed to future charges. This agreement is called a mandate.

Recurring payments for a fixed amount and frequency need SCA only on the first payment. Later charges are exempt when they match the original terms and the cardholder consented to them.

As with every exemption, the issuer can reject the charge and request SCA.

Recognize Other Exemptions

Some payments can skip SCA without a value in sca_exemption:

Trusted beneficiaries: The cardholder can add you to a trusted list kept by their bank. The issuer can then skip SCA on your payments. This depends on issuer support and the cardholder's opt-in.
Mail order and telephone order (MO/TO): Payments where you collect card details by mail or phone are outside SCA scope. You must flag these payments as MO/TO.

Taxes and Regulations

Uruguay

Send the IVA Rate

Apply a Tax Benefit Law

Link an invoice

Spain

Meet SCA Requirements

Request an SCA Exemption

Transaction risk analysis (TRA)

Low value (LWV)

Corporate payment (COR)

Charge on a stored card (MIT)

Recognize Other Exemptions

Related Resources