UNTDID 5305 (VAT category code)

UNTDID 5305 states which VAT regime applies to each amount on the invoice.

Definition

UNTDID 5305 ("Duty or tax or fee category code") is a UN/EDIFACT code list that designates the VAT category of a line, an allowance/charge or a breakdown. It is one of the most structuring codes in EN 16931, because it determines whether and how VAT is calculated.

Main categories

• S — standard rated;
• Z — zero rated;
• E — exempt;
• AE — reverse charge;
• K — intra-Community supply (VAT exempt intra-EU);
• G — export outside the EU (free export item);
• O — out of scope of VAT.

Good to know

Each category triggers dedicated EN 16931 business rules (e.g. BR-S for S, BR-Z for Z, BR-E for E, BR-AE for AE). Tax-free categories (E, AE, G, K, O) require a 0 VAT rate and, in most cases, an exemption reason (BT-120 text and/or VATEX code BT-121).