VATEX | VAT exemption reason code list
VAT exemption reason code list
Diese Codeliste gibt es nur auf Englisch.
| Unique Code | Name | Remark |
|---|---|---|
VATEX-EU-79-C |
Exempt based on article 79, point c of Council Directive 2006/112/EC | Repayment of expenditure is not an exemption in the sense of the VAT Directive but may be handled as such in the context of the EN16931. |
VATEX-EU-132 |
Exempt based on article 132 of Council Directive 2006/112/EC | |
VATEX-EU-132-1A |
Exempt based on article 132, section 1 (a) of Council Directive 2006/112/EC | |
VATEX-EU-132-1B |
Exempt based on article 132, section 1 (b) of Council Directive 2006/112/EC | |
VATEX-EU-132-1C |
Exempt based on article 132, section 1 (c) of Council Directive 2006/112/EC | |
VATEX-EU-132-1D |
Exempt based on article 132, section 1 (d) of Council Directive 2006/112/EC | |
VATEX-EU-132-1E |
Exempt based on article 132, section 1 (e) of Council Directive 2006/112/EC | |
VATEX-EU-132-1F |
Exempt based on article 132, section 1 (f) of Council Directive 2006/112/EC | |
VATEX-EU-132-1G |
Exempt based on article 132, section 1 (g) of Council Directive 2006/112/EC | |
VATEX-EU-132-1H |
Exempt based on article 132, section 1 (h) of Council Directive 2006/112/EC | |
VATEX-EU-132-1I |
Exempt based on article 132, section 1 (i) of Council Directive 2006/112/EC | |
VATEX-EU-132-1J |
Exempt based on article 132, section 1 (j) of Council Directive 2006/112/EC | |
VATEX-EU-132-1K |
Exempt based on article 132, section 1 (k) of Council Directive 2006/112/EC | |
VATEX-EU-132-1L |
Exempt based on article 132, section 1 (l) of Council Directive 2006/112/EC | |
VATEX-EU-132-1M |
Exempt based on article 132, section 1 (m) of Council Directive 2006/112/EC | |
VATEX-EU-132-1N |
Exempt based on article 132, section 1 (n) of Council Directive 2006/112/EC | |
VATEX-EU-132-1O |
Exempt based on article 132, section 1 (o) of Council Directive 2006/112/EC | |
VATEX-EU-132-1P |
Exempt based on article 132, section 1 (p) of Council Directive 2006/112/EC | |
VATEX-EU-132-1Q |
Exempt based on article 132, section 1 (q) of Council Directive 2006/112/EC | |
VATEX-EU-143 |
Exempt based on article 143 of Council Directive 2006/112/EC | |
VATEX-EU-143-1A |
Exempt based on article 143, section 1 (a) of Council Directive 2006/112/EC | |
VATEX-EU-143-1B |
Exempt based on article 143, section 1 (b) of Council Directive 2006/112/EC | |
VATEX-EU-143-1C |
Exempt based on article 143, section 1 (c) of Council Directive 2006/112/EC | |
VATEX-EU-143-1D |
Exempt based on article 143, section 1 (d) of Council Directive 2006/112/EC | |
VATEX-EU-143-1E |
Exempt based on article 143, section 1 (e) of Council Directive 2006/112/EC | |
VATEX-EU-143-1F |
Exempt based on article 143, section 1 (f) of Council Directive 2006/112/EC | |
VATEX-EU-143-1FA |
Exempt based on article 143, section 1 (fa) of Council Directive 2006/112/EC | |
VATEX-EU-143-1G |
Exempt based on article 143, section 1 (g) of Council Directive 2006/112/EC | |
VATEX-EU-143-1H |
Exempt based on article 143, section 1 (h) of Council Directive 2006/112/EC | |
VATEX-EU-143-1I |
Exempt based on article 143, section 1 (i) of Council Directive 2006/112/EC | |
VATEX-EU-143-1J |
Exempt based on article 143, section 1 (j) of Council Directive 2006/112/EC | |
VATEX-EU-143-1K |
Exempt based on article 143, section 1 (k) of Council Directive 2006/112/EC | |
VATEX-EU-143-1L |
Exempt based on article 143, section 1 (l) of Council Directive 2006/112/EC | |
VATEX-EU-144 |
Exempt based on article 144 of Council Directive 2006/112/EC | |
VATEX-EU-146-1E |
Exempt based on article 146 section 1 (e) of Council Directive 2006/112/EC | |
VATEX-EU-148 |
Exempt based on article 148 of Council Directive 2006/112/EC | |
VATEX-EU-148-A |
Exempt based on article 148, section (a) of Council Directive 2006/112/EC | |
VATEX-EU-148-B |
Exempt based on article 148, section (b) of Council Directive 2006/112/EC | |
VATEX-EU-148-C |
Exempt based on article 148, section (c) of Council Directive 2006/112/EC | |
VATEX-EU-148-D |
Exempt based on article 148, section (d) of Council Directive 2006/112/EC | |
VATEX-EU-148-E |
Exempt based on article 148, section (e) of Council Directive 2006/112/EC | |
VATEX-EU-148-F |
Exempt based on article 148, section (f) of Council Directive 2006/112/EC | |
VATEX-EU-148-G |
Exempt based on article 148, section (g) of Council Directive 2006/112/EC | |
VATEX-EU-151 |
Exempt based on article 151 of Council Directive 2006/112/EC | |
VATEX-EU-151-1A |
Exempt based on article 151, section 1 (a) of Council Directive 2006/112/EC | |
VATEX-EU-151-1AA |
Exempt based on article 151, section 1 (aa) of Council Directive 2006/112/EC | |
VATEX-EU-151-1B |
Exempt based on article 151, section 1 (b) of Council Directive 2006/112/EC | |
VATEX-EU-151-1C |
Exempt based on article 151, section 1 (c) of Council Directive 2006/112/EC | |
VATEX-EU-151-1D |
Exempt based on article 151, section 1 (d) of Council Directive 2006/112/EC | |
VATEX-EU-151-1E |
Exempt based on article 151, section 1 (e) of Council Directive 2006/112/EC | |
VATEX-EU-153 |
Exempt based on article 153 of Council Directive 2006/112/EC | |
VATEX-EU-159 |
Exempt based on article 159 of Council Directive 2006/112/EC | |
VATEX-EU-309 |
Exempt based on article 309 of Council Directive 2006/112/EC | |
VATEX-EU-AE |
Reverse charge | Only use with VAT category code AE |
VATEX-EU-D |
Travel agents VAT scheme. | Only use with VAT category code E |
VATEX-EU-F |
Second hand goods VAT scheme. | Only use with VAT category code E |
VATEX-EU-G |
Export outside the EU | Only use with VAT category code G |
VATEX-EU-I |
Works of art VAT scheme. | Only use with VAT category code E |
VATEX-EU-IC |
Intra-community supply | Only use with VAT category code K |
VATEX-EU-J |
Collectors items and antiques VAT scheme. | Only use with VAT category code E |
VATEX-EU-O |
Not subject to VAT | Only use with VAT category code O |
VATEX-FR-FRANCHISE |
France domestic VAT franchise in base | For domestic invoicing in France |
VATEX-FR-CNWVAT |
France domestic Credit Notes without VAT, due to supplier forfeit of VAT for discount | For domestic Credit Notes only in France |
VATEX-FR-CGI261-1 |
Exempt based on 1 of article 261 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261-2 |
Exempt based on 2 of article 261 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261-3 |
Exempt based on 3 of article 261 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261-4 |
Exempt based on 4 of article 261 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261-5 |
Exempt based on 5 of article 261 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261-7 |
Exempt based on 7 of article 261 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261-8 |
Exempt based on 8 of article 261 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261A |
Exempt based on article 261 A of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261B |
Exempt based on article 261 B of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261C-1 |
Exempt based on 1° of article 261 C of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261C-2 |
Exempt based on 2° of article 261 C of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261C-3 |
Exempt based on 3° of article 261 C of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261D-1 |
Exempt based on 1° of article 261 D of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261D-1BIS |
Exempt based on 1°bis of article 261 D of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261D-2 |
Exempt based on 2° of article 261 D of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261D-3 |
Exempt based on 3° of article 261 D of the Code Général des Impôts (CGI ; General tax code) Exonération de TVA - Article 261 D-3° du Code Général des Impôts | Only for domestic invoicing in France |
VATEX-FR-CGI261D-4 |
Exempt based on 4° of article 261 D of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261E-1 |
Exempt based on 1° of article 261 E of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI261E-2 |
Exempt based on 2° of article 261 E of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI277A |
Exempt based on article 277 A of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI275 |
Exempt based on article 275 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-298SEXDECIESA |
Exempt based on article 298 sexdecies A of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-CGI295 |
Exempt based on article 295 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
VATEX-FR-AE |
Exempt based on 2 of article 283 of the Code Général des Impôts (CGI ; General tax code) | Only for domestic invoicing in France |
Quelle: KoSIT code list repository ( XOEV )