UNCL 5305 — VAT category codes (duty, tax or fee category)
UNCL 5305 is the code list for the EN 16931 VAT category (BT-118 at document level, BT-151 per line): a single letter stating how VAT applies to an amount — standard (S), zero-rated (Z), exempt (E), reverse charge (AE), intra-Community (K), export (G), out of scope (O) or the regional Spanish/Italian regimes (L, M, B).
UNCL 5305 (VAT category codes (duty, tax or fee category))
UNCL 5305 is the code list for the EN 16931 VAT category (BT-118 at document level, BT-151 per line): a single letter stating how VAT applies to an amount — standard (S), zero-rated (Z), exempt (E), reverse charge (AE), intra-Community (K), export (G), out of scope (O) or the regional Spanish/Italian regimes (L, M, B).
Overview
UNCL 5305 is the code list for the EN 16931 VAT category (BT-118 at document level, BT-151 per line): a single letter stating how VAT applies to an amount — standard (S), zero-rated (Z), exempt (E), reverse charge (AE), intra-Community (K), export (G), out of scope (O) or the regional Spanish/Italian regimes (L, M, B).
When it is used
Every VAT breakdown and every invoice line carries one category code; it drives which BR-* rules apply and pairs with a VATEX reason when the category is not standard-rated. ValidateFin checks this exact set on UBL, CII and Factur-X invoices.
VAT category codes (10)
| Code | Meaning |
|---|---|
| S | Standard rateThe standard VAT rate applies.Supports rule BR-S-01 |
| Z | Zero rated goodsThe goods are taxed at a zero rate.Supports rule BR-Z-01 |
| E | Exempt from taxTaxes are not applicable.Supports rule BR-E-01 |
| AE | VAT reverse chargeThe standard VAT rate is levied from the invoicee.Supports rule BR-AE-01 |
| K | VAT exempt for EEA intra-community supply of goods and servicesItem qualifies for VAT exemption due to an intra-community European Economic Area supply.Supports rule BR-IC-01 |
| G | Free export item, VAT not chargedThe item is a free export and taxes are not charged.Supports rule BR-G-01 |
| O | Services outside scope of taxTaxes are not applicable to the services.Supports rule BR-O-01 |
| L | Canary Islands general indirect taxIGIC — indirect tax on goods and services (and imports) in the Canary Islands (Spain). |
| M | Tax for production, services and importation in Ceuta and MelillaIPSI — municipal indirect tax on production, services and imports in Ceuta and Melilla (Spain). |
| B | Transferred (VAT), in ItalyVAT is not paid to the invoice issuer but directly to the relevant tax authority (Italy-specific). |