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. |