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UNTDID 5305

UNTDID 5305 (“Duty or tax or fee category code”) is the UN/CEFACT code list for tax categories. In EN 16931 e-invoices – including XRechnung and ZUGFeRD – it classifies every line item and every tax breakdown for VAT purposes, e.g. as standard rate, exempt or reverse charge.

What is UNTDID 5305?

UNTDID 5305 is the "Duty or tax or fee category code" data element from the United Nations Trade Data Interchange Directory (UNTDID) of UN/CEFACT. In e-invoices the code designates the VAT category – at line level (BT-151) and in the tax breakdown (BT-95, BT-102, BT-118).

The EN 16931 subset

EN 16931 permits exactly nine codes:

S – Standard rate: taxed normally. The concrete tax rate is given separately as a percentage; the reduced German rate of 7 % is also encoded as category S with rate 7 – there is no dedicated code for reduced rates.
Z – Zero rated goods: tax rate 0 %
E – Exempt from tax: an exemption reason (free text or a VATEX code) is required
AE – VAT Reverse charge: the buyer is liable for the VAT (in Germany § 13b UStG)
K – VAT exempt for EEA intra-community supply
G – Free export item, tax not charged
O – Service outside scope of tax
L – Canary Islands general indirect tax (IGIC)
M – Tax for production, services and importation in Ceuta and Melilla (IPSI)

The code A from the complete list means "Mixed tax rate" – it does not represent the reduced tax rate and is not permitted in EN 16931.

Typical German cases

19 % or 7 % VAT: category S with the respective rate
Small business exemption under § 19 UStG: category E with an exemption reason text
Reverse charge under § 13b UStG: category AE, optionally with the VATEX code VATEX-EU-AE
Intra-community supply: category K

Usage in RechnungsAPI

The vat.code field accepts the nine EN 16931 codes. Categories S and Z must not carry an exemption reason, while category E requires one. See the API documentation for details.

Sources

UNTDID 5305 code list

Code	Name	Description
A	Mixed tax rate	Code specifying that the rate is based on mixed tax.
AA	Lower rate	Tax rate is lower than standard rate.
AB	Exempt for resale	A tax category code indicating the item is tax exempt when the item is bought for future resale.
AC	Value Added Tax (VAT) not now due for payment	A code to indicate that the Value Added Tax (VAT) amount which is due on the current invoice is to be paid on receipt of a separate VAT payment request.
AD	Value Added Tax (VAT) due from a previous invoice	A code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid.
AE	VAT Reverse Charge	Code specifying that the standard VAT rate is levied from the invoicee.
B	Transferred (VAT)	VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.
C	Duty paid by supplier	Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.
D	Value Added Tax (VAT) margin scheme - travel agents	Indication that the VAT margin scheme for travel agents is applied.
E	Exempt from tax	Code specifying that taxes are not applicable.
F	Value Added Tax (VAT) margin scheme - second-hand goods	Indication that the VAT margin scheme for second-hand goods is applied.
G	Free export item, tax not charged	Code specifying that the item is free export and taxes are not charged.
H	Higher rate	Code specifying a higher rate of duty or tax or fee.
I	Value Added Tax (VAT) margin scheme - works of art Margin scheme — Works of art	Indication that the VAT margin scheme for works of art is applied.
J	Value Added Tax (VAT) margin scheme - collector’s items and antiques	Indication that the VAT margin scheme for collector’s items and antiques is applied.
K	VAT exempt for EEA intra-community supply of goods and services	A tax category code indicating the item is VAT exempt due to an intra-community supply in the European Economic Area.
L	Canary Islands general indirect tax	Impuesto General Indirecto Canario (IGIC) is an indirect tax levied on goods and services supplied in the Canary Islands (Spain) by traders and professionals, as well as on import of goods.
M	Tax for production, services and importation in Ceuta and Melilla	Impuesto sobre la Producción, los Servicios y la Importación (IPSI) is an indirect municipal tax, levied on the production, processing and import of all kinds of movable tangible property, the supply of services and the transfer of immovable property located in the cities of Ceuta and Melilla.
O	Services outside scope of tax	Code specifying that taxes are not applicable to the services.
S	Standard rate	Code specifying the standard rate.
Z	Zero rated goods	Code specifying that the goods are at a zero rate.