UNCL-5305
UN/EDIFACT VAT category code list, the backbone of EN 16931.
Definition
UNCL 5305 codes EDIFACT data element 5305 (Duty/tax/fee category, coded) in the TAX segment and supplies the values for business terms BT-95, BT-102 and BT-118 (VAT category code) of EN 16931. Key values: S standard rate, Z zero rate, E exempt, AE reverse charge, K intra-community, G export, O out of scope, L (Canary Islands), M (Ceuta/Melilla).
Origin
Maintained by UNECE / UN/CEFACT in the UNTDID directory as code list 5305; a subset is reused as the code list for the VAT terms in the European standard EN 16931.
Example in context
EDIFACT: <TAX+7+VAT+++:::20+S'> (standard rate 20%). In UBL/EN 16931: <cbc:ID>S</cbc:ID> inside <cac:TaxCategory> with <cbc:Percent>20</cbc:Percent>.