Subset of UNTDID 5305 for the sales tax category. Used at the line item and document levels.
|
Code |
Description |
Semantic data model |
|---|---|---|
|
AE |
VAT Reverse charge |
VAT reverse charge |
|
E |
Exempt from tax |
Exempt from tax |
|
G |
Free export item, tax not charged |
Free export item, tax not charged |
|
K |
VAT exempt for EEA intra-community supply of goods and services |
VAT exempt for intra community supply of goods |
|
L |
Canary Islands general indirect tax |
Canary Islands General Indirect Tax |
|
M |
Tax for production, services and importation in Ceuta and Melilla |
Liable for IPSI |
|
O |
Service outside scope of tax |
Services outside scope of tax |
|
S |
Standard rate |
Standard rate |
|
Z |
Zero rated goods |
Zero rated goods |