For Document level, one Tax Total must be provided for each distinct combination of Tax Category Code and Tax Rate found in either the line Tax information or the Document Level Allowance or Charge

For some Tax Categories listed here, the Tax Rate is zero, and hence the rate is not needed in order to group the Tax Totals for these.

However, we recommend that you provide the Tax Rate, if applicable.

When the Tax Category Code is Not subject to VAT (O), then there is no Tax Rate.

More information is provided in the related EN-16931 Schematrons.

Tax Categories (UNTDID 5305)

The following subset of the UNTDID 5305 values listed here are allowed:

Code	Description	Name
S	Standard rate	Code specifying the standard rate.
E	Exempt from Tax	Code specifying that taxes are not applicable.
Z	Zero rated goods	Code specifying that the goods are at a zero rate.
G	Free export item, VAT not charged	Code specifying that the item is free export and taxes are not charged.
K	VAT exempt for EEA intra-community supply of goods and services	A tax category code indicating the item is VAT exempt due to an intra-community supply in the European Economic Area.
AE	VAT Reverse Charge	Code specifying that the standard VAT rate is levied from the invoicee.
O	Services outside scope of tax	Code specifying that taxes are not applicable to the services.
L	Canary Islands general indirect tax	Impuesto General Indirecto Canario (IGIC) is an indirect tax levied on goods and services supplied in the Canary Islands (Spain) by traders and professionals, as well as on import of goods.
M	Tax for production, services and importation in Ceuta and Melilla	Impuesto sobre la Producción, los Servicios y la Importación (IPSI) is an indirect municipal tax, levied on the production, processing and import of all kinds of movable tangible property, the supply of services and the transfer of immovable property located in the cities of Ceuta and Melilla.
B	Transferred (VAT), In Italy	VAT not to be paid to the issuer of the invoice but directly to relevant tax authority. This code is allowed in the EN 16931 for Italy only based on the Italian A-deviation.

In This Section

Topic	Description
EN-16931: Standard Rate (S)	This code specifies that taxes are at a standard rate and is the most common use case.
EN-16931: Exempt from Tax (E)	This code specifies that services, goods, allowances., or charges are exempt from tax.
EN-16931: Zero Rated Goods (Z)	This code specifies that the goods taxes are zero rated.
EN-16931: Free Export Item, Tax not Charged (G)	This code specifies that the item is free export and taxes are not charged.
EN-16931: Intra-Community Supply (K)	A tax category code indicating the item is Tax exempt due to an intra-community supply in the European Economic Area.
EN-16931: VAT Reverse Charge (AE)	This code specifies that the standard Tax rate is levied from the document.
EN-16931: Services Outside Scope of Tax	This code specifies that taxes are not applicable to the services.
EN-16931: Canary Islands General Indirect Tax (L)	Impuesto General Indirecto Canario (IGIC) is an indirect tax levied on goods and services supplied in the Canary Islands (Spain) by traders and professionals, as well as on import of goods.
EN-16931: IPSI (M)	Impuesto sobre la Producción, los Servicios y la Importación (IPSI) is an indirect municipal tax.
EN-16931: Split Payment Italy (B)	Some taxes in Italy are paid directly to the Tax Authority.