node-zugferd/dist/codelist/vat-cat.js

A Node.js library for creating ZUGFeRD/Factur-X compliant documents. Generating XML and embedding it into PDF/A files, enabling seamless e-invoicing and digital document compliance.

// src/codelists/index.ts
var getByPath = (obj, path) => path.split(".").reduce((acc, key) => acc?.[key], obj);
var createEnum = (data, options) => {
  return Object.fromEntries(
    data.map((item) => [
      getByPath(item, options.keyProp),
      getByPath(item, options.valueProp)
    ])
  );
};

// src/codelists/vat-cat.gen.ts
var VAT_CAT = [
  {
    key: "PETROLEUM_TAX",
    name: "Petroleum tax",
    value: "AAA",
    description: "A tax levied on the volume of petroleum being transacted."
  },
  {
    key: "PROVISIONAL_COUNTERVAILING_DUTY_CASH",
    name: "Provisional countervailing duty cash",
    value: "AAB",
    description: "Countervailing duty paid in cash prior to a formal finding of subsidization by Customs."
  },
  {
    key: "PROVISIONAL_COUNTERVAILING_DUTY_BOND",
    name: "Provisional countervailing duty bond",
    value: "AAC",
    description: "Countervailing duty paid by posting a bond during an investigation period prior to a formal decision on subsidization by Customs."
  },
  {
    key: "TOBACCO_TAX",
    name: "Tobacco tax",
    value: "AAD",
    description: "A tax levied on tobacco products."
  },
  {
    key: "ENERGY_FEE",
    name: "Energy fee",
    value: "AAE",
    description: "General fee or tax for the use of energy."
  },
  {
    key: "COFFEE_TAX",
    name: "Coffee tax",
    value: "AAF",
    description: "A tax levied specifically on coffee products."
  },
  {
    key: "HARMONISED_SALES_TAX_CANADIAN",
    name: "Harmonised sales tax, Canadian",
    value: "AAG",
    description: "A harmonized sales tax consisting of a goods and service tax, a Canadian provincial sales tax and, as applicable, a Quebec sales tax which is recoverable."
  },
  {
    key: "QUEBEC_SALES_TAX",
    name: "Quebec sales tax",
    value: "AAH",
    description: "A sales tax charged within the Canadian province of Quebec which is recoverable."
  },
  {
    key: "CANADIAN_PROVINCIAL_SALES_TAX",
    name: "Canadian provincial sales tax",
    value: "AAI",
    description: "A sales tax charged within Canadian provinces which is non-recoverable."
  },
  {
    key: "TAX_ON_REPLACEMENT_PART",
    name: "Tax on replacement part",
    value: "AAJ",
    description: "A tax levied on a replacement part, where the original part is returned."
  },
  {
    key: "MINERAL_OIL_TAX",
    name: "Mineral oil tax",
    value: "AAK",
    description: "Tax that is levied specifically on products containing mineral oil."
  },
  {
    key: "SPECIAL_TAX",
    name: "Special tax",
    value: "AAL",
    description: "To indicate a special type of tax."
  },
  {
    key: "INSURANCE_TAX",
    name: "Insurance tax",
    value: "AAM",
    description: "A tax levied specifically on insurances."
  },
  {
    key: "PROVINCIAL_CANNABIS_TAX",
    name: "Provincial Cannabis Tax",
    value: "AAO",
    description: "A tax levied on Cannabis products"
  },
  {
    key: "OUTSTANDING_DUTY_INTEREST",
    name: "Outstanding duty interest",
    value: "AAP",
    description: "Fee levied due to outstanding duties to be paid"
  },
  {
    key: "ANTI_DUMPING_DUTY",
    name: "Anti-dumping duty",
    value: "ADD",
    description: "Duty applied to goods ruled to have been dumped in an import market at a price lower than that in the exporter's domestic market."
  },
  {
    key: "STAMP_DUTY_IMPOSTA_DI_BOLLO",
    name: "Stamp duty (Imposta di Bollo)",
    value: "BOL",
    description: "Tax required in Italy, which may be fixed or graduated in various circumstances (e.g. VAT exempt documents or bank receipts)."
  },
  {
    key: "AGRICULTURAL_LEVY",
    name: "Agricultural levy",
    value: "CAP",
    description: "Levy imposed on agricultural products where there is a difference between the selling price between trading countries."
  },
  {
    key: "CAR_TAX",
    name: "Car tax",
    value: "CAR",
    description: "A tax that is levied on the value of the automobile."
  },
  {
    key: "PAPER_CONSORTIUM_TAX_ITALY",
    name: "Paper consortium tax (Italy)",
    value: "COC",
    description: "Italian Paper consortium tax."
  },
  {
    key: "COMMODITY_SPECIFIC_TAX",
    name: "Commodity specific tax",
    value: "CST",
    description: "Tax related to a specified commodity, e.g. illuminants, salts."
  },
  {
    key: "CUSTOMS_DUTY",
    name: "Customs duty",
    value: "CUD",
    description: "Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory (CCC)."
  },
  {
    key: "COUNTERVAILING_DUTY",
    name: "Countervailing duty",
    value: "CVD",
    description: "A duty on imported goods applied for compensate for subsidies granted to those goods in the exporting country."
  },
  {
    key: "ENVIRONMENTAL_TAX",
    name: "Environmental tax",
    value: "ENV",
    description: "Tax assessed for funding or assuring environmental protection or clean-up."
  },
  {
    key: "EXCISE_DUTY",
    name: "Excise duty",
    value: "EXC",
    description: "Customs or fiscal authorities code to identify a specific or ad valorem levy on a specific commodity, applied either domestically or at time of importation."
  },
  {
    key: "AGRICULTURAL_EXPORT_REBATE",
    name: "Agricultural export rebate",
    value: "EXP",
    description: "Monetary rebate given to the seller in certain circumstances when agricultural products are exported."
  },
  {
    key: "FEDERAL_EXCISE_TAX",
    name: "Federal excise tax",
    value: "FET",
    description: "Tax levied by the federal government on the manufacture of specific items."
  },
  { key: "FREE", name: "Free", value: "FRE", description: "No tax levied." },
  {
    key: "GENERAL_CONSTRUCTION_TAX",
    name: "General construction tax",
    value: "GCN",
    description: "General tax for construction."
  },
  {
    key: "GOODS_AND_SERVICES_TAX",
    name: "Goods and services tax",
    value: "GST",
    description: "Tax levied on the final consumption of goods and services throughout the production and distribution chain."
  },
  {
    key: "ILLUMINANTS_TAX",
    name: "Illuminants tax",
    value: "ILL",
    description: "Tax of illuminants."
  },
  {
    key: "IMPORT_TAX",
    name: "Import tax",
    value: "IMP",
    description: "Tax assessed on imports."
  },
  {
    key: "INDIVIDUAL_TAX",
    name: "Individual tax",
    value: "IND",
    description: "A tax levied based on an individual's ability to pay."
  },
  {
    key: "BUSINESS_LICENSE_FEE",
    name: "Business license fee",
    value: "LAC",
    description: "Government assessed charge for permit to do business."
  },
  {
    key: "LOCAL_CONSTRUCTION_TAX",
    name: "Local construction tax",
    value: "LCN",
    description: "Local tax for construction."
  },
  {
    key: "LIGHT_DUES_PAYABLE",
    name: "Light dues payable",
    value: "LDP",
    description: "Fee levied on a vessel to pay for port navigation lights."
  },
  {
    key: "LOCAL_SALES_TAX",
    name: "Local sales tax",
    value: "LOC",
    description: "Assessment charges on sale of goods or services by city, borough country or other taxing authorities below state or provincial level."
  },
  {
    key: "LUST_TAX",
    name: "Lust tax",
    value: "LST",
    description: "Tax imposed for clean-up of leaky underground storage tanks."
  },
  {
    key: "MONETARY_COMPENSATORY_AMOUNT",
    name: "Monetary compensatory amount",
    value: "MCA",
    description: "Levy on Common Agricultural Policy (European Union) goods used to compensate for fluctuating currencies between member states."
  },
  {
    key: "MISCELLANEOUS_CASH_DEPOSIT",
    name: "Miscellaneous cash deposit",
    value: "MCD",
    description: "Duty paid and held on deposit, by Customs, during an investigation period prior to a final decision being made on any aspect related to imported goods (except valuation) by Customs."
  },
  {
    key: "OTHER_TAXES",
    name: "Other taxes",
    value: "OTH",
    description: "Unspecified, miscellaneous tax charges."
  },
  {
    key: "PROVISIONAL_DUTY_BOND",
    name: "Provisional duty bond",
    value: "PDB",
    description: "Anti-dumping duty paid by posting a bond during an investigation period prior to a formal decision on dumping by Customs."
  },
  {
    key: "PROVISIONAL_DUTY_CASH",
    name: "Provisional duty cash",
    value: "PDC",
    description: "Anti-dumping duty paid in cash prior to a formal finding of dumping by Customs."
  },
  {
    key: "PREFERENCE_DUTY",
    name: "Preference duty",
    value: "PRF",
    description: "Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory falling under a preferential regime such as Generalised System of Preferences (GSP)."
  },
  {
    key: "SPECIAL_CONSTRUCTION_TAX",
    name: "Special construction tax",
    value: "SCN",
    description: "Special tax for construction."
  },
  {
    key: "SHIFTED_SOCIAL_SECURITIES",
    name: "Shifted social securities",
    value: "SSS",
    description: "Social securities share of the invoice amount to be paid directly to the social securities collector."
  },
  {
    key: "STATEPROVINCIAL_SALES_TAX",
    name: "State/provincial sales tax",
    value: "STT",
    description: "All applicable sale taxes by authorities at the state or provincial level, below national level."
  },
  {
    key: "SUSPENDED_DUTY",
    name: "Suspended duty",
    value: "SUP",
    description: "Duty suspended or deferred from payment."
  },
  {
    key: "SURTAX",
    name: "Surtax",
    value: "SUR",
    description: "A tax or duty applied on and in addition to existing duties and taxes."
  },
  {
    key: "SHIFTED_WAGE_TAX",
    name: "Shifted wage tax",
    value: "SWT",
    description: "Wage tax share of the invoice amount to be paid directly to the tax collector(s office)."
  },
  {
    key: "ALCOHOL_MARK_TAX",
    name: "Alcohol mark tax",
    value: "TAC",
    description: "A tax levied based on the type of alcohol being obtained."
  },
  {
    key: "TOTAL",
    name: "Total",
    value: "TOT",
    description: "The summary amount of all taxes."
  },
  {
    key: "TURNOVER_TAX",
    name: "Turnover tax",
    value: "TOX",
    description: "Tax levied on the total sales/turnover of a corporation."
  },
  {
    key: "TONNAGE_TAXES",
    name: "Tonnage taxes",
    value: "TTA",
    description: "Tax levied based on the vessel's net tonnage."
  },
  {
    key: "VALUATION_DEPOSIT",
    name: "Valuation deposit",
    value: "VAD",
    description: "Duty paid and held on deposit, by Customs, during an investigation period prior to a formal decision on valuation of the goods being made."
  },
  {
    key: "VALUE_ADDED_TAX",
    name: "Value added tax",
    value: "VAT",
    description: "A tax on domestic or imported goods applied to the value added at each stage in the production/distribution cycle."
  }
];
var vatCatCode = VAT_CAT.map(({ value }) => value);
var VatCat = createEnum(VAT_CAT, {
  keyProp: "key",
  valueProp: "value"
});
export {
  VAT_CAT,
  VatCat,
  vatCatCode
};