unece:TaxCategoryCodeList
A character string used to represent a duty or tax category.
Values:
URI | Comment | Value |
---|---|---|
unece:TaxCategoryCodeList#A | Mixed tax rate | A |
unece:TaxCategoryCodeList#AA | Lower rate | AA |
unece:TaxCategoryCodeList#AB | Exempt for resale | AB |
unece:TaxCategoryCodeList#AC | Value Added Tax (VAT) not now due for payment | AC |
unece:TaxCategoryCodeList#AD | Value Added Tax (VAT) due from a previous invoice | AD |
unece:TaxCategoryCodeList#AE | VAT Reverse Charge | AE |
unece:TaxCategoryCodeList#B | Transferred (VAT) | B |
unece:TaxCategoryCodeList#C | Duty paid by supplier | C |
unece:TaxCategoryCodeList#D | Value Added Tax (VAT) margin scheme - travel agents | D |
unece:TaxCategoryCodeList#E | Exempt from tax | E |
unece:TaxCategoryCodeList#F | Value Added Tax (VAT) margin scheme - second-hand goods | F |
unece:TaxCategoryCodeList#G | Free export item, tax not charged | G |
unece:TaxCategoryCodeList#H | Higher rate | H |
unece:TaxCategoryCodeList#I | Value Added Tax (VAT) margin scheme - works of art Margin scheme — Works of art | I |
unece:TaxCategoryCodeList#J | Value Added Tax (VAT) margin scheme - collector’s items and antiques | J |
unece:TaxCategoryCodeList#K | VAT exempt for EEA intra-community supply of goods and services | K |
unece:TaxCategoryCodeList#L | Canary Islands general indirect tax | L |
unece:TaxCategoryCodeList#M | Tax for production, services and importation in Ceuta and Melilla | M |
unece:TaxCategoryCodeList#N | standard rate additional VAT | N |
unece:TaxCategoryCodeList#O | Services outside scope of tax | O |
unece:TaxCategoryCodeList#S | Standard rate | S |
unece:TaxCategoryCodeList#Z | Zero rated goods | Z |
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]. |