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UNCL5305.xml
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UNCL5305.xml
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<?xml version="1.0" encoding="UTF-8"?>
<CodeList xmlns="urn:fdc:difi.no:2017:vefa:structure:CodeList-1">
<Title>Duty or tax or fee category code (Subset of UNCL5305)</Title>
<Identifier>UNCL5305</Identifier>
<Version>D.16B</Version>
<Agency>UN/CEFACT</Agency>
<Subset>OpenPEPPOL</Subset>
<Code>
<Id>AE</Id>
<Name>Vat Reverse Charge</Name>
<Description>Code specifying that the standard VAT rate is levied from the invoicee.</Description>
</Code>
<Code>
<Id>E</Id>
<Name>Exempt from Tax</Name>
<Description>Code specifying that taxes are not applicable.</Description>
</Code>
<Code>
<Id>S</Id>
<Name>Standard rate</Name>
<Description>Code specifying the standard rate.</Description>
</Code>
<Code>
<Id>Z</Id>
<Name>Zero rated goods</Name>
<Description>Code specifying that the goods are at a zero rate.</Description>
</Code>
<Code>
<Id>G</Id>
<Name>Free export item, VAT not charged</Name>
<Description>Code specifying that the item is free export and taxes
are not charged.</Description>
</Code>
<Code>
<Id>O</Id>
<Name>Services outside scope of tax</Name>
<Description>Code specifying that taxes are not applicable to the
services.</Description>
</Code>
<Code>
<Id>K</Id>
<Name>VAT exempt for EEA intra-community supply of goods and
services</Name>
<Description>A tax category code indicating the item is VAT exempt
due to an intra-community supply in the European
Economic Area.</Description>
</Code>
<Code>
<Id>L</Id>
<Name>Canary Islands general indirect tax</Name>
<Description>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.</Description>
</Code>
<Code>
<Id>M</Id>
<Name>Tax for production, services and importation in Ceuta and
Melilla</Name>
<Description>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.</Description>
</Code>
<Code>
<Id>B</Id>
<Name>Transferred (VAT), In Italy</Name>
<Description>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.</Description>
</Code>
</CodeList>