unece:TaxCategoryCodeList

A character string used to represent a duty or tax category.

Values:

URICommentValue
unece:TaxCategoryCodeList#AMixed tax rateA
unece:TaxCategoryCodeList#AALower rateAA
unece:TaxCategoryCodeList#ABExempt for resaleAB
unece:TaxCategoryCodeList#ACValue Added Tax (VAT) not now due for paymentAC
unece:TaxCategoryCodeList#AEVAT Reverse ChargeAE
unece:TaxCategoryCodeList#BTransferred (VAT)B
unece:TaxCategoryCodeList#CDuty paid by supplierC
unece:TaxCategoryCodeList#DValue Added Tax (VAT) margin scheme - travel agentsD
unece:TaxCategoryCodeList#EExempt from taxE
unece:TaxCategoryCodeList#FValue Added Tax (VAT) margin scheme - second-hand goodsF
unece:TaxCategoryCodeList#GFree export item, tax not chargedG
unece:TaxCategoryCodeList#HHigher rateH
unece:TaxCategoryCodeList#IValue Added Tax (VAT) margin scheme - works of art Margin scheme — Works of artI
unece:TaxCategoryCodeList#JValue Added Tax (VAT) margin scheme - collector’s items and antiquesJ
unece:TaxCategoryCodeList#KVAT exempt for EEA intra-community supply of goods and servicesK
unece:TaxCategoryCodeList#LCanary Islands general indirect taxL
unece:TaxCategoryCodeList#MTax for production, services and importation in Ceuta and MelillaM
unece:TaxCategoryCodeList#Nstandard rate additional VATN
unece:TaxCategoryCodeList#OServices outside scope of taxO
unece:TaxCategoryCodeList#SStandard rateS
unece:TaxCategoryCodeList#ZZero rated goodsZ

Referenced by

URI Comment
unece:taxCategoryCode The code specifying the category to which this trade related tax, levy or duty applies, such as codes for "Exempt from Tax", "Standard Rate", "Free Export Item - Tax Not Charged" [Reference United Nations Code List (UNCL) 5305].