{
  "id": "vatex",
  "name": "VATEX",
  "fullName": "VAT exemption reason codes",
  "businessTerm": "BT-121",
  "standard": "EN 16931",
  "agency": "CEF / DG DIGITAL",
  "source": {
    "name": "CEF VATEX code list (Peppol BIS Billing 3.0)",
    "url": "https://docs.peppol.eu/poacc/billing/3.0/codelist/vatex/",
    "version": "CEF VATEX (EN 16931), Peppol BIS Billing 3.0"
  },
  "license": "CC-BY-4.0",
  "lastVerified": "2026-07-10",
  "count": 88,
  "codes": [
    {
      "code": "VATEX-EU-AE",
      "name": "Reverse charge",
      "note": "Supports EN 16931-1 rule BR-AE-10. Only use with VAT category code AE.",
      "group": "scheme",
      "vatCategory": "AE",
      "supportsRule": "BR-AE-10"
    },
    {
      "code": "VATEX-EU-D",
      "name": "Intra-Community acquisition from second-hand means of transport",
      "note": "Indication that VAT has been paid according to the relevant transitional arrangements. Only use with VAT category code E.",
      "group": "scheme",
      "vatCategory": "E"
    },
    {
      "code": "VATEX-EU-F",
      "name": "Intra-Community acquisition of second-hand goods",
      "note": "VAT margin scheme for second-hand goods. Only use with VAT category code E.",
      "group": "scheme",
      "vatCategory": "E"
    },
    {
      "code": "VATEX-EU-G",
      "name": "Export outside the EU",
      "note": "Supports EN 16931-1 rule BR-G-10. Only use with VAT category code G.",
      "group": "scheme",
      "vatCategory": "G",
      "supportsRule": "BR-G-10"
    },
    {
      "code": "VATEX-EU-I",
      "name": "Intra-Community acquisition of works of art",
      "note": "VAT margin scheme applied. Only use with VAT category code E.",
      "group": "scheme",
      "vatCategory": "E"
    },
    {
      "code": "VATEX-EU-IC",
      "name": "Intra-Community supply",
      "note": "Supports EN 16931-1 rule BR-IC-10. Only use with VAT category code K.",
      "group": "scheme",
      "vatCategory": "K",
      "supportsRule": "BR-IC-10"
    },
    {
      "code": "VATEX-EU-O",
      "name": "Not subject to VAT",
      "note": "Supports EN 16931-1 rule BR-O-10. Only use with VAT category code O.",
      "group": "scheme",
      "vatCategory": "O",
      "supportsRule": "BR-O-10"
    },
    {
      "code": "VATEX-EU-J",
      "name": "Intra-Community acquisition of collectors items and antiques",
      "note": "VAT margin scheme applied. Only use with VAT category code E.",
      "group": "scheme",
      "vatCategory": "E"
    },
    {
      "code": "VATEX-EU-79-C",
      "name": "Exempt based on article 79, point c of Council Directive 2006/112/EC",
      "note": "Exemptions relating to repayment of expenditure. Repayment of expenditure is not an exemption in the sense of the VAT Directive but may be handled as such in the context of EN 16931.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132",
      "name": "Exempt based on article 132 of Council Directive 2006/112/EC",
      "note": "Exemptions for certain activities in the public interest.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1A",
      "name": "Exempt based on article 132, section 1 (a) of Council Directive 2006/112/EC",
      "note": "Supply by public postal services of services other than passenger transport and telecommunications.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1B",
      "name": "Exempt based on article 132, section 1 (b) of Council Directive 2006/112/EC",
      "note": "Hospital and medical care by public or comparable bodies.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1C",
      "name": "Exempt based on article 132, section 1 (c) of Council Directive 2006/112/EC",
      "note": "Medical care provided by medical and paramedical professionals.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1D",
      "name": "Exempt based on article 132, section 1 (d) of Council Directive 2006/112/EC",
      "note": "Supply of human organs, blood and milk.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1E",
      "name": "Exempt based on article 132, section 1 (e) of Council Directive 2006/112/EC",
      "note": "Dental technician services and supply of dental prostheses.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1F",
      "name": "Exempt based on article 132, section 1 (f) of Council Directive 2006/112/EC",
      "note": "Services by independent groups to their members, claiming exact reimbursement.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1G",
      "name": "Exempt based on article 132, section 1 (g) of Council Directive 2006/112/EC",
      "note": "Welfare and social security work by recognised bodies.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1H",
      "name": "Exempt based on article 132, section 1 (h) of Council Directive 2006/112/EC",
      "note": "Services for the protection of children and young persons by public or recognised bodies.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1I",
      "name": "Exempt based on article 132, section 1 (i) of Council Directive 2006/112/EC",
      "note": "Children's and young people's education by public bodies or recognised organisations.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1J",
      "name": "Exempt based on article 132, section 1 (j) of Council Directive 2006/112/EC",
      "note": "Private tuition by teachers covering school or university education.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1K",
      "name": "Exempt based on article 132, section 1 (k) of Council Directive 2006/112/EC",
      "note": "Supply of staff by religious or philosophical institutions.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1L",
      "name": "Exempt based on article 132, section 1 (l) of Council Directive 2006/112/EC",
      "note": "Services by non-profit-making organisations to their members.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1M",
      "name": "Exempt based on article 132, section 1 (m) of Council Directive 2006/112/EC",
      "note": "Sport and physical education services by non-profit organisations.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1N",
      "name": "Exempt based on article 132, section 1 (n) of Council Directive 2006/112/EC",
      "note": "Cultural services by public or recognised cultural bodies.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1O",
      "name": "Exempt based on article 132, section 1 (o) of Council Directive 2006/112/EC",
      "note": "Fund-raising event services by organisations whose activities are exempt.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1P",
      "name": "Exempt based on article 132, section 1 (p) of Council Directive 2006/112/EC",
      "note": "Transport services for sick or injured persons.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-132-1Q",
      "name": "Exempt based on article 132, section 1 (q) of Council Directive 2006/112/EC",
      "note": "Non-commercial activities by public radio and television bodies.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143",
      "name": "Exempt based on article 143 of Council Directive 2006/112/EC",
      "note": "Exemptions on importation.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1A",
      "name": "Exempt based on article 143, section 1 (a) of Council Directive 2006/112/EC",
      "note": "Final importation of goods whose supply is exempt.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1B",
      "name": "Exempt based on article 143, section 1 (b) of Council Directive 2006/112/EC",
      "note": "Final importation governed by specific EU directives.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1C",
      "name": "Exempt based on article 143, section 1 (c) of Council Directive 2006/112/EC",
      "note": "Final importation of goods in free circulation from a third territory.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1D",
      "name": "Exempt based on article 143, section 1 (d) of Council Directive 2006/112/EC",
      "note": "Importation of goods dispatched or transported under Article 138.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1E",
      "name": "Exempt based on article 143, section 1 (e) of Council Directive 2006/112/EC",
      "note": "Reimportation by the exporter of goods in the state in which they were exported.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1F",
      "name": "Exempt based on article 143, section 1 (f) of Council Directive 2006/112/EC",
      "note": "Diplomatic and consular importation exempt from customs duties.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1FA",
      "name": "Exempt based on article 143, section 1 (fa) of Council Directive 2006/112/EC",
      "note": "Importation by European Community institutions within the limits of the protocol.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1G",
      "name": "Exempt based on article 143, section 1 (g) of Council Directive 2006/112/EC",
      "note": "Importation by international bodies within the limits of their conventions.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1H",
      "name": "Exempt based on article 143, section 1 (h) of Council Directive 2006/112/EC",
      "note": "Importation by NATO armed forces for the common defence effort.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1I",
      "name": "Exempt based on article 143, section 1 (i) of Council Directive 2006/112/EC",
      "note": "Importation by the armed forces of the United Kingdom stationed in Cyprus.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1J",
      "name": "Exempt based on article 143, section 1 (j) of Council Directive 2006/112/EC",
      "note": "Importation of sea-fishing catches by fishing undertakings.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1K",
      "name": "Exempt based on article 143, section 1 (k) of Council Directive 2006/112/EC",
      "note": "Importation of gold by central banks.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-143-1L",
      "name": "Exempt based on article 143, section 1 (l) of Council Directive 2006/112/EC",
      "note": "Importation of gas, electricity, heat or cooling through networks.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-144",
      "name": "Exempt based on article 144 of Council Directive 2006/112/EC",
      "note": "Exemption for services linked to the importation of goods.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-146-1E",
      "name": "Exempt based on article 146, section 1 (e) of Council Directive 2006/112/EC",
      "note": "Exemption for services linked to the exportation of goods.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-148",
      "name": "Exempt based on article 148 of Council Directive 2006/112/EC",
      "note": "Exemptions related to international transport.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-148-A",
      "name": "Exempt based on article 148, section (a) of Council Directive 2006/112/EC",
      "note": "Fuel supplies for commercial vessels in international transport.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-148-B",
      "name": "Exempt based on article 148, section (b) of Council Directive 2006/112/EC",
      "note": "Fuel supplies for fighting ships in international transport.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-148-C",
      "name": "Exempt based on article 148, section (c) of Council Directive 2006/112/EC",
      "note": "Maintenance, modification and chartering of international-transport vessels.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-148-D",
      "name": "Exempt based on article 148, section (d) of Council Directive 2006/112/EC",
      "note": "Other services for the direct needs of international-transport vessels.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-148-E",
      "name": "Exempt based on article 148, section (e) of Council Directive 2006/112/EC",
      "note": "Fuel supplies for aircraft operating on international routes.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-148-F",
      "name": "Exempt based on article 148, section (f) of Council Directive 2006/112/EC",
      "note": "Maintenance, modification and chartering of international-route aircraft.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-148-G",
      "name": "Exempt based on article 148, section (g) of Council Directive 2006/112/EC",
      "note": "Other services for the direct needs of international-route aircraft.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-151",
      "name": "Exempt based on article 151 of Council Directive 2006/112/EC",
      "note": "Exemptions for certain transactions treated as exports.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-151-1A",
      "name": "Exempt based on article 151, section 1 (a) of Council Directive 2006/112/EC",
      "note": "Supply under diplomatic and consular arrangements.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-151-1AA",
      "name": "Exempt based on article 151, section 1 (aa) of Council Directive 2006/112/EC",
      "note": "Supply to European Community institutions within the limits of the protocol.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-151-1B",
      "name": "Exempt based on article 151, section 1 (b) of Council Directive 2006/112/EC",
      "note": "Supply to international bodies within the limits of their conventions.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-151-1C",
      "name": "Exempt based on article 151, section 1 (c) of Council Directive 2006/112/EC",
      "note": "Supply to NATO armed forces within the host Member State.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-151-1D",
      "name": "Exempt based on article 151, section 1 (d) of Council Directive 2006/112/EC",
      "note": "Supply to NATO forces stationed in another Member State.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-151-1E",
      "name": "Exempt based on article 151, section 1 (e) of Council Directive 2006/112/EC",
      "note": "Supply to the armed forces of the United Kingdom stationed in Cyprus.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-153",
      "name": "Exempt based on article 153 of Council Directive 2006/112/EC",
      "note": "Exemption for services by intermediaries linked to exempt or extra-EU transactions.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-159",
      "name": "Exempt based on article 159 of Council Directive 2006/112/EC",
      "note": "Exemption for services linked to customs warehouses and similar arrangements.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-135-1",
      "name": "Exempt based on article 135, section 1 of Council Directive 2006/112/EC",
      "note": "Exemption for certain financial and insurance transactions.",
      "group": "directive"
    },
    {
      "code": "VATEX-EU-309",
      "name": "Exempt based on article 309 of Council Directive 2006/112/EC",
      "note": "Travel-agent services performed outside the EU.",
      "group": "directive"
    },
    {
      "code": "VATEX-FR-FRANCHISE",
      "name": "France domestic VAT franchise in base",
      "note": "For domestic invoicing in France (franchise en base de TVA).",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CNWVAT",
      "name": "France domestic credit notes without VAT",
      "note": "Supplier forfeit of VAT for discount. For domestic credit notes only, in France.",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261-1",
      "name": "Exempt based on point 1 of article 261 of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261-2",
      "name": "Exempt based on point 2 of article 261 of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261-3",
      "name": "Exempt based on point 3 of article 261 of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261-4",
      "name": "Exempt based on point 4 of article 261 of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261-5",
      "name": "Exempt based on point 5 of article 261 of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261-7",
      "name": "Exempt based on point 7 of article 261 of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261-8",
      "name": "Exempt based on point 8 of article 261 of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261A",
      "name": "Exempt based on article 261 A of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261B",
      "name": "Exempt based on article 261 B of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261C-1",
      "name": "Exempt based on 1° of article 261 C of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261C-2",
      "name": "Exempt based on 2° of article 261 C of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261C-3",
      "name": "Exempt based on 3° of article 261 C of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261D-1",
      "name": "Exempt based on 1° of article 261 D of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261D-1BIS",
      "name": "Exempt based on 1°bis of article 261 D of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261D-2",
      "name": "Exempt based on 2° of article 261 D of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261D-3",
      "name": "Exempt based on 3° of article 261 D of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261D-4",
      "name": "Exempt based on 4° of article 261 D of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261E-1",
      "name": "Exempt based on 1° of article 261 E of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI261E-2",
      "name": "Exempt based on 2° of article 261 E of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI275",
      "name": "Exempt based on article 275 of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI277A",
      "name": "Exempt based on article 277 A of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-CGI295",
      "name": "Exempt based on article 295 of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-298SEXDECIESA",
      "name": "Exempt based on article 298 sexdecies A of the CGI (Code général des impôts)",
      "group": "fr"
    },
    {
      "code": "VATEX-FR-AE",
      "name": "Exempt based on point 2 of article 283 of the CGI (Code général des impôts)",
      "note": "French domestic reverse charge.",
      "group": "fr"
    }
  ]
}