Codes specifying VAT categories in the AE.
| Code | Name/Description | 
|---|---|
| S | Standard rate Code specifying the standard rate. | 
| E | Exempt from tax Code specifying that taxes are not applicable. | 
| O | Services outside scope of tax / Not subject to tax Code specifying that taxes are not applicable to the services and/or not subject to VAT | 
| AE | VAT Reverse Charge Code specifying that the standard VAT rate is levied from the invoicee. | 
| Z | Zero rated Code specifying that the goods and/or services are at a zero rate. | 
| Ν | Standard rate additional VAT Standard VAT calculated for an additional taxable base when the additional taxable base is not included in the document totals. |