A coded identification of what VAT category applies to the document level allowance.

The following entries of UNCL 5305 [6] are used (further clarification between brackets):
"S" - Standard rate (Liable for VAT in a standard way)
"Z" - Zero rated goods (Liable for VAT with a percentage rate of zero)
"E" - Exempt from tax (VAT/IGIC/IPSI)
"AE" - VAT Reverse Charge (Reverse charge VAT/IGIC/IPSI rules apply)
"K" - VAT exempt for intra-community supply of goods (VAT/IGIC/IPSI not levied due to Intra-community supply rules)
"G" - Free export item, tax not charged (VAT/IGIC/IPSI not levied due to export outside of the EU)
"O" - Services outside scope of tax (Sale is not subject to VAT/IGIC/IPSI)
"L" - Canary Islands General Indirect Tax (Liable for IGIC tax)
"M" - Liable for IPSI (Ceuta/Melilla tax)

Elements