{"slug":"vat-category-codes","listId":"UNCL 5305","listName":"VAT category codes","description":"Codes identifying VAT category / tax treatment for lines and totals.","scopeNote":"This is a practical subset used in EN 16931 / XRechnung workflows.","officialSource":{"label":"UN/CEFACT code list UNCL 5305","url":"https://unece.org/trade/uncefact"},"dateModified":"2026-01-19","items":[{"code":"S","label":"Standard rate","notes":"Used for standard VAT rate lines (e.g., 19% in Germany)."},{"code":"Z","label":"Zero rated","notes":null},{"code":"E","label":"Exempt from tax","notes":"Typically requires an exemption reason/legal reference depending on the profile."},{"code":"AE","label":"VAT reverse charge","notes":null},{"code":"K","label":"Intra-community supply (VAT exempt)","notes":null},{"code":"G","label":"Free export item","notes":null},{"code":"O","label":"Services outside scope of tax","notes":null},{"code":"L","label":"Canary Islands indirect tax","notes":null},{"code":"M","label":"Ceuta and Melilla tax","notes":null}]}