Reference
VAT category codes
Codes identifying VAT category / tax treatment for lines and totals.
How these codes are used on invoices
VAT category codes is a standardized UNCL 5305 code list used in structured invoices. Instead of free-text values, buyers, suppliers, ERP systems, and validators expect normalized codes such as S (Standard rate), Z (Zero rated), E (Exempt from tax). This is a practical subset used in EN 16931 / XRechnung workflows.
This article treats VAT category codes as a practical reference, not just a navigation page. It explains the term or workflow in context, shows why it matters for European e-invoicing, and connects the topic to invoice creation, validation, routing, archiving, and ERP implementation decisions.
UNCL 5305
This is a practical subset used in EN 16931 / XRechnung workflows.
VAT category codes
| Code | Meaning | Notes |
|---|---|---|
| S | Standard rate | Used for standard VAT rate lines (e.g., 19% in Germany). |
| Z | Zero rated | — |
| E | Exempt from tax | Typically requires an exemption reason/legal reference depending on the profile. |
| AE | VAT reverse charge | — |
| K | Intra-community supply (VAT exempt) | — |
| G | Free export item | — |
| O | Services outside scope of tax | — |
| L | Canary Islands indirect tax | — |
| M | Ceuta and Melilla tax | — |
Practical tips before you send an e-invoice
Practical tips before you send an e-invoice is where the general explanation of VAT category codes becomes operational. The section focuses on Use the exact code from UNCL 5305 and keep the spelling and casing expected by the standard, Make sure the chosen VAT category codes value matches the business context and any related… and Validate the final XRechnung, ZUGFeRD/Factur-X, UBL, or CII file before sending it to the…, so it can be used to check the required fields, process decisions, and validation controls before the invoice workflow is used in production.
- Use the exact code from UNCL 5305 and keep the spelling and casing expected by the standard.
- Make sure the chosen VAT category codes value matches the business context and any related fields on the invoice.
- Validate the final XRechnung, ZUGFeRD/Factur-X, UBL, or CII file before sending it to the recipient.
Frequently asked questions
These are common end-user questions when choosing the right VAT category codes value for an invoice or ERP export. Frequently asked questions answers the practical questions that usually appear after reading the main explanation of VAT category codes. The answers focus on What is VAT category codes on an invoice, Which VAT category codes codes are used most often and Where do I enter a VAT category codes code in structured e-invoices and are written to clarify implementation choices quickly.
What is VAT category codes on an invoice?
VAT category codes is the standardized UNCL 5305 code list that tells the receiving system which business value was intended. Using the correct code improves interoperability across XRechnung, ZUGFeRD/Factur-X, UBL, CII, and PEPPOL workflows.
Which VAT category codes codes are used most often?
Common examples on this page include S (Standard rate), Z (Zero rated), E (Exempt from tax). The right choice depends on your transaction, tax treatment, recipient requirements, and the invoice profile you are sending.
Where do I enter a VAT category codes code in structured e-invoices?
Enter the code in the structured invoice field that matches its meaning, for example the currency field, VAT category field, payment means field, unit field, or invoice type field. The exact XML path depends on whether you send XRechnung, ZUGFeRD/Factur-X, UBL, or CII.
How do I avoid validation errors with VAT category codes codes?
Use only values allowed by the relevant implementation guide, keep the code exactly as defined in UNCL 5305, and provide all related data required by that choice. Many validation errors happen when a code is correct in isolation but inconsistent with the rest of the invoice.
Can I use codes outside this page?
Often yes, but recipients and national profiles frequently accept only a practical subset of the full UNCL 5305 list. This page focuses on common invoice values, so confirm buyer-specific or country-specific rules before sending production documents.
Download
Use this code list in your systems or validation rules. Download connects VAT category codes with the next useful reference pages and tools. These links are included to support a complete workflow, from understanding Download JSON and Download CSV to validating or converting the invoice file.
Official resources
Official resources connects VAT category codes with the next useful reference pages and tools. These links are included to support a complete workflow, from understanding UN/CEFACT code list UNCL 5305, Free XRechnung Validator and API Playground to validating or converting the invoice file.