[
{"code":"AE","libelle_fr":"Autoliquidation de la TVA","libelle_en":"Vat Reverse Charge","motif_exoneration_requis":true,"regle_en16931":"BR-AE-10","description_en":"Code specifying that the standard VAT rate is levied from the invoicee."},
{"code":"B","libelle_fr":"TVA transférée (Italie)","libelle_en":"Transferred (VAT), In Italy","motif_exoneration_requis":false,"regle_en16931":"","description_en":"VAT not to be paid to the issuer of the invoice but directly to relevant tax authority. This code is allowed in the EN 16931 for Italy only based on the Italian A-deviation."},
{"code":"E","libelle_fr":"Exonéré de TVA","libelle_en":"Exempt from Tax","motif_exoneration_requis":true,"regle_en16931":"BR-E-10","description_en":"Code specifying that taxes are not applicable."},
{"code":"G","libelle_fr":"Exportation hors UE, TVA non appliquée","libelle_en":"Free export item, VAT not charged","motif_exoneration_requis":true,"regle_en16931":"BR-G-10","description_en":"Code specifying that the item is free export and taxes are not charged."},
{"code":"K","libelle_fr":"Livraison intracommunautaire exonérée de TVA (EEE)","libelle_en":"VAT exempt for EEA intra-community supply of goods and services","motif_exoneration_requis":true,"regle_en16931":"BR-IC-10","description_en":"A tax category code indicating the item is VAT exempt due to an intra-community supply in the European Economic Area."},
{"code":"L","libelle_fr":"Impôt général indirect des Canaries (IGIC)","libelle_en":"Canary Islands general indirect tax","motif_exoneration_requis":false,"regle_en16931":"","description_en":"Impuesto General Indirecto Canario (IGIC) is an indirect tax levied on goods and services supplied in the Canary Islands (Spain) by traders and professionals, as well as on import of goods."},
{"code":"M","libelle_fr":"Impôt sur la production, les services et l'importation à Ceuta et Melilla (IPSI)","libelle_en":"Tax for production, services and importation in Ceuta and Melilla","motif_exoneration_requis":false,"regle_en16931":"","description_en":"Impuesto sobre la Producción, los Servicios y la Importación (IPSI) is an indirect municipal tax, levied on the production, processing and import of all kinds of movable tangible property, the supply of services and the transfer of immovable property located in the cities of Ceuta and Melilla."},
{"code":"O","libelle_fr":"Services hors champ d'application de la TVA","libelle_en":"Services outside scope of tax","motif_exoneration_requis":true,"regle_en16931":"BR-O-10","description_en":"Code specifying that taxes are not applicable to the services."},
{"code":"S","libelle_fr":"Taux normal","libelle_en":"Standard rate","motif_exoneration_requis":false,"regle_en16931":"","description_en":"Code specifying the standard rate."},
{"code":"Z","libelle_fr":"Taux zéro","libelle_en":"Zero rated goods","motif_exoneration_requis":false,"regle_en16931":"","description_en":"Code specifying that the goods are at a zero rate."}
]