> ## Documentation Index > Fetch the complete documentation index at: https://docs.wellapp.ai/llms.txt > Use this file to discover all available pages before exploring further. # Tax Scheme > Global tax system identification for VAT, GST, sales tax, and other tax regimes ## Overview The `tax.scheme` field identifies the tax system/regime applied to invoice items, supporting all major global tax frameworks from VAT to GST to sales taxes. **Current Implementation**: `["VAT", "GST", "sales_tax"]` **Field Type**: `string (enum)` **Required**: No (optional) **Standards**: OECD Tax Treaties, WTO Tax Codes **Usage**: The tax regime used *** ## Complete Tax Scheme Enum ### πŸ‡ͺπŸ‡Ί Value Added Tax (VAT) Systems
Scheme Full Name Regions Rate Range Description
VAT Value Added Tax EU, UK, 100+ countries 0-27% Most common global system
EU\_VAT European Union VAT 27 EU member states 15-27% Harmonized EU system
UK\_VAT United Kingdom VAT United Kingdom 0-20% Post-Brexit UK system
MOSS\_VAT Mini One Stop Shop VAT EU digital services Variable Digital services to consumers
OSS\_VAT One Stop Shop VAT EU cross-border Variable Cross-border B2C services
IOSS\_VAT Import One Stop Shop EU imports Variable Import of low-value goods
### 🌏 Goods and Services Tax (GST) Systems
Scheme Full Name Regions Rate Range Description
GST Goods and Services Tax Australia, Canada, India+ 0-28% Comprehensive consumption tax
AU\_GST Australian GST Australia 0-10% Broad-based consumption tax
CA\_GST Canadian GST Canada 5% Federal GST
CA\_HST Harmonized Sales Tax Canada (some provinces) 13-15% Combined federal + provincial
CA\_PST Provincial Sales Tax Canada (some provinces) 6-10% Provincial-level tax
CA\_QST Quebec Sales Tax Quebec, Canada 9.975% Quebec provincial tax
IN\_GST Indian GST India 0-28% Unified Indian tax system
IN\_CGST Central GST India 0-14% Central government GST
IN\_SGST State GST India 0-14% State government GST
IN\_IGST Integrated GST India (interstate) 0-28% Interstate transactions
IN\_UTGST Union Territory GST India (UT) 0-14% Union Territory GST
SG\_GST Singapore GST Singapore 0-9% Singapore consumption tax
MY\_GST Malaysian GST Malaysia 0-6% Malaysian goods/services tax
MY\_SST Sales and Service Tax Malaysia 6-10% Replaced GST in 2018
NZ\_GST New Zealand GST New Zealand 0-15% New Zealand consumption tax
### πŸ‡ΊπŸ‡Έ Sales Tax Systems
Scheme Full Name Regions Rate Range Description
SALES\_TAX Sales Tax US States, others 0-12% Point-of-sale taxation
US\_STATE\_TAX US State Sales Tax US States 0-7.5% State-level sales tax
US\_LOCAL\_TAX US Local Sales Tax US Cities/Counties 0-5% Local jurisdiction tax
US\_USE\_TAX US Use Tax US States Variable Tax on out-of-state purchases
CA\_RETAIL\_TAX California Retail Tax California, US 7.25-10.75% California state + local
NY\_SALES\_TAX New York Sales Tax New York, US 4-8.875% NY state + local
TX\_SALES\_TAX Texas Sales Tax Texas, US 6.25-8.25% Texas state + local
### 🌍 Regional Tax Systems
Scheme Full Name Regions Description
JCT Japan Consumption Tax Japan Japanese consumption tax (10%)
KR\_VAT Korean VAT South Korea Korean value-added tax (10%)
CN\_VAT Chinese VAT China Chinese value-added tax (6-13%)
RU\_VAT Russian VAT Russia Russian value-added tax (0-20%)
BR\_ICMS Brazilian ICMS Brazil State-level circulation tax
BR\_IPI Brazilian IPI Brazil Federal industrialized products
BR\_PIS\_COFINS PIS/COFINS Brazil Social contribution taxes
MX\_IVA Mexican IVA Mexico Mexican value-added tax (16%)
AR\_IVA Argentinian IVA Argentina Argentine value-added tax
CL\_IVA Chilean IVA Chile Chilean value-added tax (19%)
### 🌐 International and Trade Taxes
Scheme Full Name Application Description
CUSTOMS\_DUTY Customs Duty Imports Tax on imported goods
IMPORT\_DUTY Import Duty Imports Duty on goods entering country
EXPORT\_DUTY Export Duty Exports Duty on goods leaving country
ANTI\_DUMPING\_DUTY Anti-Dumping Duty Dumped imports Protective duty against dumping
COUNTERVAILING\_DUTY Countervailing Duty Subsidized imports Duty against subsidized imports
TARIFF Tariff Trade protection Protective trade barrier
### πŸ’° Excise and Luxury Taxes
Scheme Full Name Application Description
EXCISE\_TAX Excise Tax Specific goods Tax on specific products (alcohol, tobacco)
LUXURY\_TAX Luxury Tax High-value items Tax on luxury goods above threshold
SIN\_TAX Sin Tax Vice products Tax on alcohol, tobacco, gambling
CARBON\_TAX Carbon Tax Carbon emissions Environmental tax on carbon content
FUEL\_TAX Fuel Tax Motor fuels Tax on gasoline, diesel, etc.
TOBACCO\_TAX Tobacco Tax Tobacco products Specific excise on tobacco
ALCOHOL\_TAX Alcohol Tax Alcoholic beverages Specific excise on alcohol
DIGITAL\_TAX Digital Services Tax Digital services Tax on digital platform revenues
### ⚑ Environmental and Green Taxes
Scheme Full Name Application Description
ENVIRONMENTAL\_TAX Environmental Tax Environmental impact Tax on environmental damage
PLASTIC\_TAX Plastic Tax Plastic products Tax on plastic usage
PACKAGING\_TAX Packaging Tax Product packaging Tax on packaging materials
WASTE\_TAX Waste Tax Waste disposal Tax on waste generation
CONGESTION\_TAX Congestion Tax Traffic congestion Tax on city center driving
### 🏘️ Property and Asset Taxes
Scheme Full Name Application Description
PROPERTY\_TAX Property Tax Real estate Tax on property ownership
TRANSFER\_TAX Transfer Tax Property transfers Tax on property sales
STAMP\_DUTY Stamp Duty Property/documents Tax on legal documents
INHERITANCE\_TAX Inheritance Tax Inherited assets Tax on inherited property
GIFT\_TAX Gift Tax Gift transfers Tax on gifted property
WEALTH\_TAX Wealth Tax Net wealth Tax on total wealth
### πŸ‘₯ Employment and Payroll Taxes
Scheme Full Name Application Description
PAYROLL\_TAX Payroll Tax Employee wages Tax on payroll expenses
SOCIAL\_SECURITY\_TAX Social Security Tax Social programs Tax for social security
UNEMPLOYMENT\_TAX Unemployment Tax Unemployment insurance Tax for unemployment benefits
DISABILITY\_TAX Disability Tax Disability insurance Tax for disability coverage
MEDICARE\_TAX Medicare Tax Healthcare Tax for Medicare (US)
### πŸ”¬ Specialized and Industry Taxes
Scheme Full Name Application Description
FINANCIAL\_TRANSACTION\_TAX Financial Transaction Tax Financial trades Tax on financial transactions
BANK\_TAX Bank Tax Banking services Tax on banking activities
INSURANCE\_PREMIUM\_TAX Insurance Premium Tax Insurance premiums Tax on insurance premiums
TELECOM\_TAX Telecommunications Tax Telecom services Tax on telecom services
UTILITY\_TAX Utility Tax Utilities Tax on utility services
AVIATION\_TAX Aviation Tax Air travel Tax on aviation services
SHIPPING\_TAX Shipping Tax Maritime transport Tax on shipping services
### 🏒 Business and Corporate Taxes
Scheme Full Name Application Description
CORPORATE\_TAX Corporate Income Tax Business profits Tax on corporate earnings
WITHHOLDING\_TAX Withholding Tax Payments to non-residents Tax withheld at source
BRANCH\_PROFITS\_TAX Branch Profits Tax Foreign branch earnings Tax on foreign branch profits
TURNOVER\_TAX Turnover Tax Gross receipts Tax based on gross sales
GROSS\_RECEIPTS\_TAX Gross Receipts Tax Business receipts Tax on total business receipts
### πŸ›οΈ Municipal and Local Taxes
Scheme Full Name Application Description
MUNICIPAL\_TAX Municipal Tax Local services Local government tax
CITY\_TAX City Tax City services City-level taxation
COUNTY\_TAX County Tax County services County-level taxation
DISTRICT\_TAX District Tax Special districts Special district levies
TOURIST\_TAX Tourist Tax Tourism Tax on tourists/visitors
OCCUPANCY\_TAX Occupancy Tax Hotel stays Tax on accommodation
### ❓ Administrative and Fallback
Scheme Description Usage
OTHER Other tax scheme Non-standard tax systems
MIXED Multiple tax schemes Items with multiple taxes
UNKNOWN Unknown tax scheme Cannot determine from OCR
NONE No tax scheme Tax-free transactions
PENDING Tax determination pending Awaiting classification