Romanian VAT code classification (UNTDID 5305)
The UNTDID 5305 code list is part of the UN/EDIFACT standard and is used in Romania to standardize tax type codes under data element 5305. These codes define the nature of taxes, duties, or fees applicable to transactions. Below is a list of commonly used tax types from the 5305 code list relevant to Romanian tax reportin:
| 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 10 days ago