| Wert | Bedeutung | 
| A | Mixed tax rate | 
| AA | Lower rate | 
| AB | Exempt for resale | 
| AC | Value Added Tax (VAT) not now due for payment | 
| AD | Value Added Tax (VAT) due from a previous invoice | 
| AE | VAT Reverse Charge | 
| B | Transferred (VAT) | 
| C | Duty paid by supplier | 
| D | Value Added Tax (VAT) margin scheme - travel agents | 
| E | Exempt from tax | 
| F | Value Added Tax (VAT) margin scheme - second-hand goods | 
| G | Free export item, tax not charged | 
| H | Higher rate | 
| I | Value Added Tax (VAT) margin scheme - works of art | 
| J | Value Added Tax (VAT) margin scheme - collector�s items and | 
| K | VAT exempt for EEA intra-community supply of goods and | 
| L | Canary Islands general indirect tax | 
| M | Tax for production, services and importation in Ceuta and | 
| N | standard rate additional VAT | 
| O | Services outside scope of tax | 
| S | Standard rate | 
| Z | Zero rated goods |