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