Value | Description | Notes | Issue number | Modified in Issue |
---|---|---|---|---|
01 | VAT (Value-added tax) | TVA, IVA, MwSt, GST etc, levied incrementally at all parts of the supply chain | 9 | 64 |
02 | GST (Sales tax) | General sales tax, levied on retail sales | 9 | 64 |
03 | ECO | ‘Green’ or eco-tax, levied to encourage responsible production or disposal, used only where this is identified separately from value-added or sales taxes | 31 | 35 |