UNCL5305 D.17A UN/CEFACT OpenPEPPOL AE Vat Reverse Charge Code specifying that the standard VAT rate is levied from the invoicee. N6 Inversione contabile E Exempt from Tax Code specifying that taxes are not applicable. N4 Esenti (0%) S Standard rate Code specifying the standard rate. Imposta standard (22%), non ha natura. Z Zero rated goods Code specifying that the goods are at a zero rate. N3, N7 N3=Non imponibile, N7=IVA assolta in altro stato UE (vendite a distanza ex art. 40 commi 3 e 4 e art. 41 comma 1 lett. b, DL 331/93; prestazione di servizi di telecomunicazioni, tele-radiodiffusione ed elettronici ex art. 7-sexies lett. f, g, DPR 633/72 e art. 74-sexies, DPR 633/72). G Free export item, VAT not charged Code specifying that the item is free export and taxes are not charged. N3 Non Imponibile O Services outside scope of tax Code specifying that taxes are not applicable to the services. N1, N2 Fuori campo IVA: N1=Escluse ex. art. 15, N2=Non Soggette. K VAT exempt for EEA intra-community supply of goods and services A tax category code indicating the item is VAT exempt due to an intra-community supply in the European Economic Area. N3 Non Imponibile L Canary Islands general indirect tax 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. M Tax for production, services and importation in Ceuta and Melilla 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.