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📊 Standard VAT/GST Categories

CategoryCodeRate RangeDescriptionGlobal UsageExamples
standardS15-25%Standard tax rateMost countries”Electronics, services”
reducedR5-12%Reduced tax rateEU, many others”Food, books, medicine”
super_reducedSR0-5%Super reduced rateSome EU countries”Basic food, newspapers”
zero_ratedZ0%Zero rate (taxable)UK, Canada, others”Exports, basic food”
exemptEN/ATax exemptWorldwide”Insurance, education”
reverse_chargeRCVariableCustomer pays taxB2B EU, others”Construction, telecom”
out_of_scopeOSN/AOutside tax scopeWorldwide”Non-business activities”

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🏛️ Government & Administrative

CategoryDescriptionUsageExamples
governmentGovernment servicesTax-free govt”Public services, permits”
municipalLocal governmentCity/county”Local fees, permits”
regulatoryRegulatory feesCompliance”Filing fees, licenses”
statutoryStatutory chargesLegal requirements”Court fees, registrations”
administrativeAdmin chargesProcessing fees”Document processing”

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🏥 Healthcare & Medical

CategoryDescriptionRate TreatmentExamples
medical_exemptMedical servicesExempt/Zero”Doctor visits, surgery”
medical_reducedMedical suppliesReduced rate”Prescription drugs”
medical_standardMedical devicesStandard rate”Non-essential devices”
pharmaceuticalMedicinesExempt/Reduced”Prescription medication”
hospitalHospital servicesExempt”Healthcare services”
dentalDental servicesVaries”Dental treatment”
veterinaryAnimal healthcareStandard/Exempt”Pet medical care”

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🎓 Education & Cultural

CategoryDescriptionRate TreatmentExamples
education_exemptEducational servicesExempt”School tuition, training”
education_reducedEducational materialsReduced rate”Textbooks, supplies”
booksBooks & publicationsZero/Reduced”Books, magazines”
culturalCultural servicesReduced/Exempt”Museum tickets, theater”
researchResearch activitiesExempt”Scientific research”
libraryLibrary servicesExempt”Public library services”

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💼 Financial & Insurance

CategoryDescriptionRate TreatmentExamples
financial_exemptFinancial servicesExempt”Banking, loans”
insurance_exemptInsurance servicesExempt”Life, health insurance”
investmentInvestment servicesExempt/Standard”Fund management”
bankingBanking servicesExempt”Account services”
creditCredit servicesExempt”Credit cards, loans”
foreign_exchangeFX servicesExempt”Currency exchange”

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💻 Technology & Digital

CategoryDescriptionRate TreatmentExamples
software_licenseSoftware licensingStandard rate”Software purchases”
software_saasSaaS servicesStandard rate”Cloud subscriptions”
digital_servicesDigital servicesStandard rate”Online services”
cloud_computingCloud servicesStandard rate”AWS, Azure”
data_processingData servicesStandard rate”Analytics, storage”
telecommunications_digitalDigital telecomStandard rate”VoIP, messaging”
electronic_deliveryE-deliveryStandard rate”Digital downloads”

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🍕 Food & Beverages

CategoryDescriptionRate TreatmentExamples
food_basicBasic food itemsZero/Reduced”Bread, milk, vegetables”
food_standardProcessed foodsStandard rate”Confectionery, snacks”
food_luxury Luxury foodsStandard/Higher""Caviar, premium items""
beverages_alcoholicAlcoholic beveragesHigh rate”Wine, beer, spirits”
beverages_non_alcoholicSoft drinksStandard/Reduced”Soft drinks, juices”
restaurantRestaurant servicesStandard/Reduced”Dining, takeaway”
cateringCatering servicesStandard rate”Event catering”

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🚗 Transportation & Vehicles

CategoryDescriptionRate TreatmentExamples
transport_publicPublic transportZero/Reduced”Bus, train, metro”
transport_passengerPassenger servicesStandard rate”Taxi, rideshare”
transport_freightFreight transportStandard rate”Shipping, delivery”
vehicle_salesVehicle salesStandard rate”Car, motorcycle sales”
vehicle_partsAuto partsStandard rate”Car parts, accessories”
fuelMotor fuelStandard/Excise”Gasoline, diesel”
parkingParking servicesStandard rate”Parking fees”

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🌍 International Trade

CategoryDescriptionRate TreatmentExamples
exportExport goods/servicesZero rated”Goods sold abroad”
importImport goodsStandard + Duty”Foreign purchases”
intracom_supplyEU intra-communityZero rated”EU B2B sales”
intracom_acquisitionEU acquisitionsStandard rate”EU B2B purchases”
triangularTriangular transactionsSpecial rules”EU three-party trade”

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⚠️ Special Categories

CategoryDescriptionUsageExamples
mixed_rateMultiple tax ratesComplex items”Bundled products/services”
threshold_basedRate depends on amountValue-based”Luxury tax threshold”
seasonalSeasonal ratesTime-dependent”Holiday specials”
promotionalPromotional ratesTemporary”Tax holidays”
margin_schemeMargin taxationUsed goods”Second-hand items”
reverse_auctionAuction taxationSpecial rules”Auction sales”

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❓Administrative & Fallback

CategoryDescriptionUsageExamples
unknownTax category unclearOCR processing”Cannot determine category”
pendingClassification pendingReview needed”Awaiting tax determination”
otherOther categorySpecial cases”Unique tax situations”
not_applicableNo tax appliesNon-taxable”Gift transactions”

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⚡ Utilities & Energy

CategoryDescriptionRate TreatmentExamples
utilities_domesticHome utilitiesReduced rate”Home electricity, gas”
utilities_commercialBusiness utilitiesStandard rate”Commercial power”
waterWater supplyReduced/Zero”Water services”
sewageSewage servicesReduced/Zero”Waste water”
waste_managementWaste servicesStandard rate”Garbage collection”
telecommunicationsTelecom servicesStandard rate”Phone, internet”
energy_renewableGreen energyReduced rate”Solar, wind power”

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🏭 Manufacturing & Industrial

CategoryDescriptionRate TreatmentExamples
manufacturingManufacturingStandard rate”Production services”
industrial_equipmentEquipmentStandard rate”Machinery, tools”
raw_materialsRaw materialsStandard/Reduced”Steel, chemicals”
chemicalsChemical productsStandard rate”Industrial chemicals”
miningMining productsStandard rate”Extracted materials”
agricultureAgriculturalReduced/Zero”Farming supplies”
forestryForest productsStandard rate”Timber, paper”
CategoryDescriptionRate TreatmentExamples
legal_servicesLegal servicesStandard/Exempt”Lawyer, notary fees”
accountingAccounting servicesStandard rate”Tax prep, audit”
consultingConsultingStandard rate”Advisory services”
professionalProfessional servicesStandard rate”Engineering, design”
notaryNotary servicesStandard/Exempt”Document notarization”

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🎨 Entertainment & Leisure

CategoryDescriptionRate TreatmentExamples
entertainmentEntertainmentStandard rate”Movies, concerts”
sportsSports servicesStandard/Reduced”Gym, sports events”
gamblingGambling servicesHigher/Special”Casino, betting”
tourismTourism servicesStandard rate”Hotels, tours”
hospitalityHospitalityStandard rate”Hotels, accommodation”
recreationRecreationStandard rate”Theme parks, games”

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🏠 Real Estate & Property

CategoryDescriptionRate TreatmentExamples
property_residentialResidential propertyExempt/Zero”Home sales, rent”
property_commercialCommercial propertyStandard rate”Office rent, sales”
construction_newNew constructionZero/Reduced”New buildings”
construction_renovationRenovationsStandard rate”Home improvements”
landLand salesExempt”Land transactions”
property_managementProperty servicesStandard rate”Management fees”

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Usage Examples

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Example 1: Standard Software License

{
  "item": "Enterprise Software License",
  "tax": {
    "category": "software_license",
    "rate": 20.0,
    "amount": 200.00
  }
}

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Example 2: Medical Services

{
  "item": "Medical Consultation",
  "tax": {
    "category": "medical_exempt",
    "rate": 0.0,
    "amount": 0.00
  }
}

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Example 3: Educational Books

{
  "item": "Textbooks",
  "tax": {
    "category": "education_reduced",
    "rate": 5.0,
    "amount": 2.50
  }
}
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