EN 16931 distinguishes VAT categories that are assigned depending on the business case. The extension derives the category automatically – at line or at document level.
Categories at a Glance
| Code | Label | Use Case | Rate |
|---|---|---|---|
| S | Standard | Taxable domestic supply | 19 % / 7 % (DE) |
| Z | Zero rate | Goods taxed at 0 % | 0 % |
| E | Exempt | Exempt supplies (e.g. health, education) | 0 % |
| AE | Reverse charge | B2B supplies, § 13b UStG | 0 % * |
| K | Intra-community | Intra-community B2B supply | 0 % * |
| G | Export | Export to a third country (non-EU) | 0 % |
| O | Outside scope | Not subject to VAT | – |
* The buyer owes the tax (reverse charge / liability of the recipient of the supply).
Deriving the Category
Line Level (S, Z, E)
| Category | Condition |
|---|---|
| S (Standard) | The line has a tax amount > 0. |
| Z (Zero rate) | The line has no tax, but the invoice contains tax. |
| E (Exempt) | Exempt goods/service. |
Document Level (K, G, AE, O)
Assigned when the entire invoice is without tax:
| Category | Business Case |
|---|---|
| K | Intra-community supply (B2B with VAT ID). |
| G | Export to a third country (non-EU). |
| AE | Reverse charge procedure. |
| O | Entire invoice outside the scope of VAT. |
Governing Business Rules
| Rule | Description |
|---|---|
| BR-O-11 | Category "O" must not be mixed with other categories. |
| BR-Z-05 | Lines of category "Z" must have a rate of 0 %. |
| BR-Z-10 | Category "Z" must not carry an exemption reason. |
| BR-S-09 | The tax is calculated at category level. |
Categories E, AE, K, G and O usually require an exemption reason (BT-120) or a corresponding exemption reason code (BT-121). Category Z, on the other hand, must not carry an exemption reason (BR-Z-10).
Which category is correct depends on the specific tax situation. A correct Magento tax configuration (tax rules, rates, classes) is a prerequisite for the extension to be able to derive the appropriate category.