Code List 14: VAT Type Of Supply

Used in data element TSUP. Appears in INVOIC message, segment ILD..

Code	Meaning
`A`	Ordinary sale
`B`	Hire purchase, conditional sale, credit sale or similar loan
`C`	Loan
`D`	Exchange
`E`	Hire, lease or rental
`F`	Process (making goods from someone else's materials)
`G`	Sales on Commission (eg. by an Auctioneer)
`H`	Sale or Return, or similar terms These codes are defined by HM Customs and Excise. If the transaction is an ordinary sale (HMCE Code A) the data element may be omitted.

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