{
  "id": "uncl5305",
  "name": "UNCL 5305",
  "fullName": "VAT category codes (duty, tax or fee category)",
  "businessTerm": "BT-118 / BT-151",
  "standard": "EN 16931",
  "agency": "UN/CEFACT",
  "source": {
    "name": "UNCL 5305 subset (Peppol BIS Billing 3.0)",
    "url": "https://docs.peppol.eu/poacc/billing/3.0/codelist/UNCL5305/",
    "version": "UN/EDIFACT D.16B — EN 16931 subset"
  },
  "license": "CC-BY-4.0",
  "lastVerified": "2026-07-10",
  "count": 10,
  "codes": [
    {
      "code": "S",
      "name": "Standard rate",
      "note": "The standard VAT rate applies.",
      "group": "vatcat",
      "supportsRule": "BR-S-01"
    },
    {
      "code": "Z",
      "name": "Zero rated goods",
      "note": "The goods are taxed at a zero rate.",
      "group": "vatcat",
      "supportsRule": "BR-Z-01"
    },
    {
      "code": "E",
      "name": "Exempt from tax",
      "note": "Taxes are not applicable.",
      "group": "vatcat",
      "supportsRule": "BR-E-01"
    },
    {
      "code": "AE",
      "name": "VAT reverse charge",
      "note": "The standard VAT rate is levied from the invoicee.",
      "group": "vatcat",
      "supportsRule": "BR-AE-01"
    },
    {
      "code": "K",
      "name": "VAT exempt for EEA intra-community supply of goods and services",
      "note": "Item qualifies for VAT exemption due to an intra-community European Economic Area supply.",
      "group": "vatcat",
      "supportsRule": "BR-IC-01"
    },
    {
      "code": "G",
      "name": "Free export item, VAT not charged",
      "note": "The item is a free export and taxes are not charged.",
      "group": "vatcat",
      "supportsRule": "BR-G-01"
    },
    {
      "code": "O",
      "name": "Services outside scope of tax",
      "note": "Taxes are not applicable to the services.",
      "group": "vatcat",
      "supportsRule": "BR-O-01"
    },
    {
      "code": "L",
      "name": "Canary Islands general indirect tax",
      "note": "IGIC — indirect tax on goods and services (and imports) in the Canary Islands (Spain).",
      "group": "vatcat"
    },
    {
      "code": "M",
      "name": "Tax for production, services and importation in Ceuta and Melilla",
      "note": "IPSI — municipal indirect tax on production, services and imports in Ceuta and Melilla (Spain).",
      "group": "vatcat"
    },
    {
      "code": "B",
      "name": "Transferred (VAT), in Italy",
      "note": "VAT is not paid to the invoice issuer but directly to the relevant tax authority (Italy-specific).",
      "group": "vatcat"
    }
  ]
}