This is a practical subset used in EN 16931 / XRechnung workflows.
UNCL 5305
Codes identifying VAT category / tax treatment for lines and totals.
| 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 | — |
Use this code list in your systems or validation rules.