Romanian VAT code classification (UNTDID 5305)
The UNTDID 5305 code list is part of the UN/EDIFACT standard, which provides standardized tax type codes under data element 5305. These codes specify the nature of taxes, duties, or fees. Below is a list of commonly used tax types from the 5305 code list:
| UNTDID Code | Description |
|---|---|
| S | Standard |
| Z | Zero rated |
| E | Exempt |
| AE | Reverse charge |
| G | Free export |
| O | Outside of scope |
| K | Intra-community supply |
| L | Canary Islands (IGIC) |
| M | Ceuta and Melilla (IPSI) |
| B | Transferred (VAT) |
| AB | Exempt for resale |
| AC | VAT not due for payment |
| AD | VAT due from a previous invoice |
| C | Duty paid |
| D | Margin Scheme - travel agents |
| F | Margin Scheme - second-hand goods |
| H | Higher |
| I | Margin Scheme - works of art |
| J | Margin Scheme - collector's items and antiques |
Updated about 17 hours ago