# 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.

{% file src="/files/RTNjlHORD53JAN7Z1y0W" %}

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.

{% file src="/files/BvkVEZwEcI4ih5DA2hcd" %}

### 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>


---

# Agent Instructions: Querying This Documentation

If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.

Perform an HTTP GET request on the current page URL with the `ask` query parameter:

```
GET https://docs.cleartax.in/cleartax-docs/e-invoicing-ksa-api/e-invoicing-ksa-api-reference/resources-and-masters/code-lists.md?ask=<question>
```

The question should be specific, self-contained, and written in natural language.
The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.

Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.