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UNTDID 5305 — Duty or tax or fee category

Code specifying a duty or tax or fee category.

import {
	UNTDID_5305,
	Untdid5305,
	untdid5305Code,
	type Untdid5305Definition,
	type Untdid5305Code,
} from "node-zugferd/codelist/untdid-5305";

Code

Name

Semantic model

S

Standard rate

Standard rate

Z

Zero rated goods

Zero rated goods

E

Exempt from tax

Exempt from tax

AE

VAT Reverse charge

VAT reverse charge

K

VAT exempt for EEA intra-community supply of goods and services

VAT exempt for intra community supply of goods

G

Free export item, tax not charged

Free export item, tax not charged

O

Service outside scope of tax

Services outside scope of tax

L

Canary Islands general indirect tax

Canary Islands General Indirect Tax

M

Tax for production, services and importation in Ceuta and Melilla

Liable for IPSI

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