| S |
Standard rate |
Standard rate |
| Z |
Zero rated goods |
Zero rated goods |
| E |
Exempt from tax |
Exempt from tax |
| AE |
VAT Reverse charge |
VAT reverse charge |
| K |
VAT exempt for EEA intra-community supply of goods and services |
VAT exempt for intra community supply of goods |
| G |
Free export item, tax not charged |
Free export item, tax not charged |
| O |
Service outside scope of tax |
Services outside scope of tax |
| L |
Canary Islands general indirect tax |
Canary Islands General Indirect Tax |
| M |
Tax for production, services and importation in Ceuta and Melilla |
Liable for IPSI |