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)
AA	Reduced
A	Mixed
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

Kenya VAT code classification

For Kenyan e-invoicing, any one of the following codes may be used to represent the VAT classification of a supply. The Kenya Code, UNTDID 5305 Code, and eezi Convenience Code are considered equivalent identifiers for VAT type selection. Depending on the system or integration in use, you may enter any one of these values to achieve the same classification result.

Kenya code	UNTID code	eezi convenience code	Description
KEN-A	E	Exempt	Supplies that are exempt from VAT
KEN-B	S	Standard	Goods and services subject to VAT at the standard rate.
KEN-C	Z	Zero rated	Supplies charged at 0% VAT
KEN-D	O	None VAT	Supplies that are exempt from VAT
KEN-E	AA	Reduced	Supplies eligible for a reduced VAT rate

Nigeria VAT code classification

For Nigerian e-invoicing, any one of the following codes may be used to represent the VAT classification of a supply.

Code	UNTID code	Description
NGA-ZERO_GST		Zero Goods and Services Tax
NGA-REDUCED_VAT	AA	Reduced Value-Added Tax
NGA-ALCOHOL_EXCISE_TAX		Alcohol Excise Tax
NGA-TOBACCO_EXCISE_TAX		Tobacco Excise Tax
NGA-IMPORT_DUTY		Import Duty
NGA-LUXURY_TAX		Luxury Tax
NGA-REDUCED_GST		Reduced Goods and Services Tax
NGA-STANDARD_VAT	S	Standard Value-Added Tax
NGA-LOCAL_SALES_TAX		Local Sales Tax
NGA-FUEL_EXCISE_TAX		Fuel Excise Tax
NGA-PERSONAL_INCOME_TAX		Personal Income Tax
NGA-TOURISM_TAX		Tourism Tax
NGA-ZERO_VAT	Z	Zero Value-Added Tax
NGA-CORPORATE_INCOME_TAX		Corporate Income Tax
NGA-REAL_ESTATE_TAX		Real Estate Tax
NGA-CARBON_TAX		Carbon Tax
NGA-PLASTIC_TAX		Plastic Tax
NGA-STANDARD_GST		Standard Goods and Services Tax
NGA-STATE_SALES_TAX		State Sales Tax
NGA-SOCIAL_SECURITY_TAX		Social Security Tax
NGA-MEDICARE_TAX		Medicare Tax
NGA-PERSONAL_PROPERTY_TAX		Personal Property Tax
NGA-EXPORT_DUTY		Export Duty
NGA-SERVICE_TAX		Service Tax

Peppol VAT code classification

The UNTDID 5305 code list is part of the UN/EDIFACT standard and is used in Peppol 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 Peppol 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