# Code Lists

### Unit of Measure

Codes for Units of Measure used in international trade - Revision 16 (UNECE/CEFACT Trade Facilitation Recommendation No.20)

Please refer to Annexes I, II, and III in the below file.

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List of all UOMs supported by ClearTax for E-Invoice generation which is inline with UN/ECE standard codes for Units of Measure used in international trade.

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### VAT categories code

A subset of values from [UN/CEFACT code list 5305, D.16B](https://www.unece.org/fileadmin/DAM/trade/untdid/d16b/tred/tred5305.htm) shall be used.

The valid values for KSA are listed in the table below:

<table><thead><tr><th width="133.33333333333331">Code</th><th width="135">Description</th><th width="158">Tax exemption reason code</th><th>Tax exemption reason</th><th>Tax exemption reason</th></tr></thead><tbody><tr><td>S</td><td>Standard rate</td><td>NA</td><td>NA</td><td>NA</td></tr><tr><td>E</td><td>Exempt from Tax</td><td>VATEX-SA-29</td><td>Financial services mentioned in Article 29 of the VAT Regulations.</td><td>الخدمات المالية</td></tr><tr><td>E</td><td>Exempt from Tax</td><td>VATEX-SA-29-7</td><td>Life insurance services mentioned in Article 29 of the VAT Regulations.</td><td>عقد تأمين على الحياة</td></tr><tr><td>E</td><td>Exempt from Tax</td><td>VATEX-SA-30</td><td>Real estate transactions mentioned in Article 30 of the VAT Regulations.</td><td>الضريبةالتوريدات العقارية المعفاة من</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-32</td><td>Export of goods.</td><td>صادرات السلع من المملكة</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-33</td><td>Export of services.</td><td>صادرات الخدمات من المملكة</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-34-1</td><td>The international transport of Goods.</td><td>النقل الدولي للسلع</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-34-2</td><td>International transport of passengers.</td><td>النقل الدولي للركاب</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-34-3</td><td>Services directly connected and incidental to a Supply of international passenger transport.</td><td>الخدمات المرتبطة مباشرة أو عرضي ًا بتوريد النقل الدولي للركاب</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-34-4</td><td>Supply of a qualifying means of transport.</td><td>توريد وسائل النقل المؤهلة</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-34-5</td><td>Any services relating to Goods or passenger transportation, as defined in article twenty five of these Regulations.</td><td>"الخدمات ذات الصلة بنقل السلع أو الركاب، وفق ًا للتعريف الوارد بالمادة الخامسة والعشرين من الالئحة التنفيذية لنظام ضريبة القيامة المضافة"</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-35</td><td>Medicines and medical equipment.</td><td>الأدوية والمعدات الطبية</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-36 </td><td>Qualifying metals.</td><td>المعادن المؤهلة</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-EDU</td><td>Private education to citizen.</td><td>الخدمات التعليمية الخاصة للمواطنين</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-HEA </td><td>Private healthcare to citizen.</td><td>الخدمات الصحية الخاصة للمواطنين</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-MLTRY</td><td>Supply of qualified military goods</td><td>توريد السلع العسكرية المؤهلة</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-ROYALDECREE</td><td>Supply on which the Government bears the VAT</td><td>العرض الذي تتحمل الحكومة ضريبة القيمة المضافة عليه</td></tr><tr><td>Z</td><td>Zero rated goods</td><td>VATEX-SA-32(bis)</td><td>Supply under Customs Suspension Arrangement</td><td>التوريد بموجب ترتيب تعليق الجمارك</td></tr><tr><td>O</td><td>Services outside scope of tax / Not subject to VAT</td><td>VATEX-SA-OOS</td><td>The reason is a free text, has to be provided by the taxpayer on case to case basis.</td><td>السبụ يتم تزويده من قبل المكلف على أساس كل حالة على حدة</td></tr></tbody></table>

### Payment means type code

A subset of value from [UN/CEFACT code list 4461, D.16B](https://www.unece.org/fileadmin/DAM/trade/untdid/d16b/tred/tred4461.htm) shall be used for "**payments means code**".&#x20;

### Reason for Allowances in an Invoice

A subset of value from [UNTDID 5189 Code List](https://unece.org/fileadmin/DAM/trade/untdid/d16b/tred/tred5189.htm) shall be used.&#x20;

### Reason for Charges in an Invoice

A subset of value from [UNTDID 7161 Code List](https://unece.org/fileadmin/DAM/trade/untdid/d16b/tred/tred7161.htm) shall be used.

### Seller Party Identification Code

<table><thead><tr><th width="166">Code</th><th>Description</th></tr></thead><tbody><tr><td>CRN</td><td>Commercial registration number</td></tr><tr><td>MOM</td><td>Momra license</td></tr><tr><td>MLS</td><td>MLSD license</td></tr><tr><td>SAG</td><td>Sagia license</td></tr><tr><td>OTH</td><td>Other OD</td></tr></tbody></table>

### Buyer Party Identification Code

<table><thead><tr><th width="171">Code</th><th>Description</th></tr></thead><tbody><tr><td>NAT</td><td>National ID</td></tr><tr><td>TIN</td><td>Tax Identification Number</td></tr><tr><td>IQA</td><td>Iqama Number</td></tr><tr><td>PAS</td><td>Passport ID</td></tr><tr><td>CRN</td><td>Commercial registration number</td></tr><tr><td>MOM</td><td>Momra license</td></tr><tr><td>MLS</td><td>MLSD license</td></tr><tr><td>SAG</td><td>Sagia license</td></tr><tr><td>GCC</td><td>GCC ID</td></tr><tr><td>OTH</td><td>Other ID</td></tr></tbody></table>