About this document

VAT Exemption Codes Guide 2006/112/EC by Anja Tubin is a document available to read on EtoBox.

This document provides guidelines for global invoice tax exemption reason codes based on a Swedish publication. It lists 17 codes (E through AAQ) with descriptions and explanations of how and when to use each code for different tax exemption and reverse charge scenarios according to European Union (EU) VAT directives. The codes are to be used when invoicing goods and services between countries within and outside the EU to indicate the applicable VAT treatment.

Author

Anja Tubin

Language

EN