Docs

Codelists

VAT Category code + Factur-X

Code specifying the VAT category.

import {
	VAT_CAT,
	VatCat,
	vatCatCode,
	type VatCatDefinition,
	type VatCatCode,
} from "node-zugferd/codelist/vat-cat";

Code

Name

Description

AAA

Petroleum tax

A tax levied on the volume of petroleum being transacted.

AAB

Provisional countervailing duty cash

Countervailing duty paid in cash prior to a formal finding of subsidization by Customs.

AAC

Provisional countervailing duty bond

Countervailing duty paid by posting a bond during an investigation period prior to a formal decision on subsidization by Customs.

AAD

Tobacco tax

A tax levied on tobacco products.

AAE

Energy fee

General fee or tax for the use of energy.

AAF

Coffee tax

A tax levied specifically on coffee products.

AAG

Harmonised sales tax, Canadian

A harmonized sales tax consisting of a goods and service tax, a Canadian provincial sales tax and, as applicable, a Quebec sales tax which is recoverable.

AAH

Quebec sales tax

A sales tax charged within the Canadian province of Quebec which is recoverable.

AAI

Canadian provincial sales tax

A sales tax charged within Canadian provinces which is non-recoverable.

AAJ

Tax on replacement part

A tax levied on a replacement part, where the original part is returned.

AAK

Mineral oil tax

Tax that is levied specifically on products containing mineral oil.

AAL

Special tax

To indicate a special type of tax.

AAM

Insurance tax

A tax levied specifically on insurances.

AAO

Provincial Cannabis Tax

A tax levied on Cannabis products

AAP

Outstanding duty interest

Fee levied due to outstanding duties to be paid

ADD

Anti-dumping duty

Duty applied to goods ruled to have been dumped in an import market at a price lower than that in the exporter's domestic market.

BOL

Stamp duty (Imposta di Bollo)

Tax required in Italy, which may be fixed or graduated in various circumstances (e.g. VAT exempt documents or bank receipts).

CAP

Agricultural levy

Levy imposed on agricultural products where there is a difference between the selling price between trading countries.

CAR

Car tax

A tax that is levied on the value of the automobile.

COC

Paper consortium tax (Italy)

Italian Paper consortium tax.

CST

Commodity specific tax

Tax related to a specified commodity, e.g. illuminants, salts.

CUD

Customs duty

Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory (CCC).

CVD

Countervailing duty

A duty on imported goods applied for compensate for subsidies granted to those goods in the exporting country.

ENV

Environmental tax

Tax assessed for funding or assuring environmental protection or clean-up.

EXC

Excise duty

Customs or fiscal authorities code to identify a specific or ad valorem levy on a specific commodity, applied either domestically or at time of importation.

EXP

Agricultural export rebate

Monetary rebate given to the seller in certain circumstances when agricultural products are exported.

FET

Federal excise tax

Tax levied by the federal government on the manufacture of specific items.

FRE

Free

No tax levied.

GCN

General construction tax

General tax for construction.

GST

Goods and services tax

Tax levied on the final consumption of goods and services throughout the production and distribution chain.

ILL

Illuminants tax

Tax of illuminants.

IMP

Import tax

Tax assessed on imports.

IND

Individual tax

A tax levied based on an individual's ability to pay.

LAC

Business license fee

Government assessed charge for permit to do business.

LCN

Local construction tax

Local tax for construction.

LDP

Light dues payable

Fee levied on a vessel to pay for port navigation lights.

LOC

Local sales tax

Assessment charges on sale of goods or services by city, borough country or other taxing authorities below state or provincial level.

LST

Lust tax

Tax imposed for clean-up of leaky underground storage tanks.

MCA

Monetary compensatory amount

Levy on Common Agricultural Policy (European Union) goods used to compensate for fluctuating currencies between member states.

MCD

Miscellaneous cash deposit

Duty paid and held on deposit, by Customs, during an investigation period prior to a final decision being made on any aspect related to imported goods (except valuation) by Customs.

OTH

Other taxes

Unspecified, miscellaneous tax charges.

PDB

Provisional duty bond

Anti-dumping duty paid by posting a bond during an investigation period prior to a formal decision on dumping by Customs.

PDC

Provisional duty cash

Anti-dumping duty paid in cash prior to a formal finding of dumping by Customs.

PRF

Preference duty

Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory falling under a preferential regime such as Generalised System of Preferences (GSP).

SCN

Special construction tax

Special tax for construction.

SSS

Shifted social securities

Social securities share of the invoice amount to be paid directly to the social securities collector.

STT

State/provincial sales tax

All applicable sale taxes by authorities at the state or provincial level, below national level.

SUP

Suspended duty

Duty suspended or deferred from payment.

SUR

Surtax

A tax or duty applied on and in addition to existing duties and taxes.

SWT

Shifted wage tax

Wage tax share of the invoice amount to be paid directly to the tax collector(s office).

TAC

Alcohol mark tax

A tax levied based on the type of alcohol being obtained.

TOT

Total

The summary amount of all taxes.

TOX

Turnover tax

Tax levied on the total sales/turnover of a corporation.

TTA

Tonnage taxes

Tax levied based on the vessel's net tonnage.

VAD

Valuation deposit

Duty paid and held on deposit, by Customs, during an investigation period prior to a formal decision on valuation of the goods being made.

VAT

Value added tax

A tax on domestic or imported goods applied to the value added at each stage in the production/distribution cycle.

On this page