{"slug":"vat-category-codes","listId":"UNCL 5305","listName":"BTW-categoriecodes","description":"Codes voor btw-categorie / fiscale behandeling voor regels en totalen.","scopeNote":"Praktische subset gebruikt in EN 16931 / XRechnung workflows.","officialSource":{"label":"UN/CEFACT codelijst UNCL 5305","url":"https://unece.org/trade/uncefact"},"dateModified":"2026-01-19","items":[{"code":"S","label":"Standaardtarief","notes":"Voor standaard btw-tarief (bv. 19% in Duitsland)."},{"code":"Z","label":"Nultarief","notes":null},{"code":"E","label":"Vrijgesteld","notes":"Vereist vaak een vrijstellingsreden/juridische referentie afhankelijk van het profiel."},{"code":"AE","label":"Btw verlegd","notes":null},{"code":"K","label":"Intracommunautaire levering (vrijgesteld)","notes":null},{"code":"G","label":"Vrije export","notes":null},{"code":"O","label":"Buiten btw-scope","notes":null},{"code":"L","label":"Canarische eilanden indirecte belasting","notes":null},{"code":"M","label":"Ceuta/Melilla belasting","notes":null}]}