# Tax Types

Every item and invoice line carries a **tax type code** (`taxTyCd`) that sets
how VAT is treated. KRA eTIMS uses five of them.

| Code | Name | Rate | Meaning |
|------|------|------|---------|
| A | A-Exempt | None | An exempt supply, so no VAT is charged. |
| B | B-16.00% | 16% | The standard VAT rate. |
| C | C-0% | 0% | A zero-rated supply. |
| D | D-Non-VAT | None | Sits outside the scope of VAT. |
| E | E-Other Rate | 13% / 8% | Some other rate. See the note below. |

> Code E carries two rates:
> - 13%, in force from 15 April 2026 to 14 July 2026.
> - 8%, in force up to 1 July 2023.

When you record a sale, each line reports its `taxblAmt` (taxable amount) and
`taxAmt` (tax amount) under one tax type, A to E, and the invoice totals them
per type.