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📊 Standard VAT/GST Categories

CategoryCodeRate RangeDescriptionGlobal UsageExamples

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🏛️ Government & Administrative

CategoryDescriptionUsageExamples
Government servicesTax-free govt”Public services, permits”
Local governmentCity/county”Local fees, permits”
Regulatory feesCompliance”Filing fees, licenses”
Statutory chargesLegal requirements”Court fees, registrations”
Admin chargesProcessing fees”Document processing”

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🏥 Healthcare & Medical

CategoryDescriptionRate TreatmentExamples
Medical servicesExempt/Zero”Doctor visits, surgery”
Medical suppliesReduced rate”Prescription drugs”
Medical devicesStandard rate”Non-essential devices”
MedicinesExempt/Reduced”Prescription medication”
Hospital servicesExempt”Healthcare services”
Dental servicesVaries”Dental treatment”
Animal healthcareStandard/Exempt”Pet medical care”

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🎓 Education & Cultural

CategoryDescriptionRate TreatmentExamples
Educational servicesExempt”School tuition, training”
Educational materialsReduced rate”Textbooks, supplies”
Books & publicationsZero/Reduced”Books, magazines”
Cultural servicesReduced/Exempt”Museum tickets, theater”
Research activitiesExempt”Scientific research”
Library servicesExempt”Public library services”

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💼 Financial & Insurance

CategoryDescriptionRate TreatmentExamples
Financial servicesExempt”Banking, loans”
Insurance servicesExempt”Life, health insurance”
Investment servicesExempt/Standard”Fund management”
Banking servicesExempt”Account services”
Credit servicesExempt”Credit cards, loans”
FX servicesExempt”Currency exchange”

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💻 Technology & Digital

CategoryDescriptionRate TreatmentExamples
Software licensingStandard rate”Software purchases”
SaaS servicesStandard rate”Cloud subscriptions”
Digital servicesStandard rate”Online services”
Cloud servicesStandard rate”AWS, Azure”
Data servicesStandard rate”Analytics, storage”
Digital telecomStandard rate”VoIP, messaging”
E-deliveryStandard rate”Digital downloads”

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🍕 Food & Beverages

CategoryDescriptionRate TreatmentExamples
Basic food itemsZero/Reduced”Bread, milk, vegetables”
Processed foodsStandard rate”Confectionery, snacks”
Luxury foodsStandard/Higher""Caviar, premium items""
Alcoholic beveragesHigh rate”Wine, beer, spirits”
Soft drinksStandard/Reduced”Soft drinks, juices”
Restaurant servicesStandard/Reduced”Dining, takeaway”
Catering servicesStandard rate”Event catering”

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🚗 Transportation & Vehicles

CategoryDescriptionRate TreatmentExamples
Public transportZero/Reduced”Bus, train, metro”
Passenger servicesStandard rate”Taxi, rideshare”
Freight transportStandard rate”Shipping, delivery”
Vehicle salesStandard rate”Car, motorcycle sales”
Auto partsStandard rate”Car parts, accessories”
Motor fuelStandard/Excise”Gasoline, diesel”
Parking servicesStandard rate”Parking fees”

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🌍 International Trade

CategoryDescriptionRate TreatmentExamples
Export goods/servicesZero rated”Goods sold abroad”
Import goodsStandard + Duty”Foreign purchases”
EU intra-communityZero rated”EU B2B sales”
EU acquisitionsStandard rate”EU B2B purchases”
Triangular transactionsSpecial rules”EU three-party trade”

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⚠️ Special Categories

CategoryDescriptionUsageExamples
Multiple tax ratesComplex items”Bundled products/services”
Rate depends on amountValue-based”Luxury tax threshold”
Seasonal ratesTime-dependent”Holiday specials”
Promotional ratesTemporary”Tax holidays”
Margin taxationUsed goods”Second-hand items”
Auction taxationSpecial rules”Auction sales”

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❓Administrative & Fallback

CategoryDescriptionUsageExamples
Tax category unclearOCR processing”Cannot determine category”
Classification pendingReview needed”Awaiting tax determination”
Other categorySpecial cases”Unique tax situations”
No tax appliesNon-taxable”Gift transactions”

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⚡ Utilities & Energy

CategoryDescriptionRate TreatmentExamples
Home utilitiesReduced rate”Home electricity, gas”
Business utilitiesStandard rate”Commercial power”
Water supplyReduced/Zero”Water services”
Sewage servicesReduced/Zero”Waste water”
Waste servicesStandard rate”Garbage collection”
Telecom servicesStandard rate”Phone, internet”
Green energyReduced rate”Solar, wind power”

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🏭 Manufacturing & Industrial

CategoryDescriptionRate TreatmentExamples
ManufacturingStandard rate”Production services”
EquipmentStandard rate”Machinery, tools”
Raw materialsStandard/Reduced”Steel, chemicals”
Chemical productsStandard rate”Industrial chemicals”
Mining productsStandard rate”Extracted materials”
AgriculturalReduced/Zero”Farming supplies”
Forest productsStandard rate”Timber, paper”

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⚖️ Legal & Professional Services

CategoryDescriptionRate TreatmentExamples
Legal servicesStandard/Exempt”Lawyer, notary fees”
Accounting servicesStandard rate”Tax prep, audit”
ConsultingStandard rate”Advisory services”
Professional servicesStandard rate”Engineering, design”
Notary servicesStandard/Exempt”Document notarization”

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🎨 Entertainment & Leisure

CategoryDescriptionRate TreatmentExamples
EntertainmentStandard rate”Movies, concerts”
Sports servicesStandard/Reduced”Gym, sports events”
Gambling servicesHigher/Special”Casino, betting”
Tourism servicesStandard rate”Hotels, tours”
HospitalityStandard rate”Hotels, accommodation”
RecreationStandard rate”Theme parks, games”

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🏠 Real Estate & Property

CategoryDescriptionRate TreatmentExamples
Residential propertyExempt/Zero”Home sales, rent”
Commercial propertyStandard rate”Office rent, sales”
New constructionZero/Reduced”New buildings”
RenovationsStandard rate”Home improvements”
Land salesExempt”Land transactions”
Property 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": 200.0
  }
}

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Example 2: Medical Services

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

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Example 3: Educational Books

{
  "item": "Textbooks",
  "tax": {
    "category": "education_reduced",
    "rate": 5.0,
    "amount": 2.5
  }
}