/**
 * Automatically generated by {@link Script} on Mon, 04 Aug 2025 12:40:39 GMT
 *
 * @see {@link https://github.com/jslno/node-zugferd/blob/main/packages/node-zugferd/scripts/codelists/vat-cat/output.xml|Source}
 */
type VatCatDefinition = {
    key: string;
    name: string;
    value: string;
    description: string;
};
type VatCatCode = (typeof VAT_CAT)[number]["value"];
/**
 * Automatically generated by {@link Script} on Mon, 04 Aug 2025 12:40:39 GMT
 *
 * @see {@link https://github.com/jslno/node-zugferd/blob/main/packages/node-zugferd/scripts/codelists/vat-cat/output.xml|Source}
 */
declare const VAT_CAT: [{
    readonly key: "PETROLEUM_TAX";
    readonly name: "Petroleum tax";
    readonly value: "AAA";
    readonly description: "A tax levied on the volume of petroleum being transacted.";
}, {
    readonly key: "PROVISIONAL_COUNTERVAILING_DUTY_CASH";
    readonly name: "Provisional countervailing duty cash";
    readonly value: "AAB";
    readonly description: "Countervailing duty paid in cash prior to a formal finding of subsidization by Customs.";
}, {
    readonly key: "PROVISIONAL_COUNTERVAILING_DUTY_BOND";
    readonly name: "Provisional countervailing duty bond";
    readonly value: "AAC";
    readonly description: "Countervailing duty paid by posting a bond during an investigation period prior to a formal decision on subsidization by Customs.";
}, {
    readonly key: "TOBACCO_TAX";
    readonly name: "Tobacco tax";
    readonly value: "AAD";
    readonly description: "A tax levied on tobacco products.";
}, {
    readonly key: "ENERGY_FEE";
    readonly name: "Energy fee";
    readonly value: "AAE";
    readonly description: "General fee or tax for the use of energy.";
}, {
    readonly key: "COFFEE_TAX";
    readonly name: "Coffee tax";
    readonly value: "AAF";
    readonly description: "A tax levied specifically on coffee products.";
}, {
    readonly key: "HARMONISED_SALES_TAX_CANADIAN";
    readonly name: "Harmonised sales tax, Canadian";
    readonly value: "AAG";
    readonly description: "A harmonized sales tax consisting of a goods and service tax, a Canadian provincial sales tax and, as applicable, a Quebec sales tax which is recoverable.";
}, {
    readonly key: "QUEBEC_SALES_TAX";
    readonly name: "Quebec sales tax";
    readonly value: "AAH";
    readonly description: "A sales tax charged within the Canadian province of Quebec which is recoverable.";
}, {
    readonly key: "CANADIAN_PROVINCIAL_SALES_TAX";
    readonly name: "Canadian provincial sales tax";
    readonly value: "AAI";
    readonly description: "A sales tax charged within Canadian provinces which is non-recoverable.";
}, {
    readonly key: "TAX_ON_REPLACEMENT_PART";
    readonly name: "Tax on replacement part";
    readonly value: "AAJ";
    readonly description: "A tax levied on a replacement part, where the original part is returned.";
}, {
    readonly key: "MINERAL_OIL_TAX";
    readonly name: "Mineral oil tax";
    readonly value: "AAK";
    readonly description: "Tax that is levied specifically on products containing mineral oil.";
}, {
    readonly key: "SPECIAL_TAX";
    readonly name: "Special tax";
    readonly value: "AAL";
    readonly description: "To indicate a special type of tax.";
}, {
    readonly key: "INSURANCE_TAX";
    readonly name: "Insurance tax";
    readonly value: "AAM";
    readonly description: "A tax levied specifically on insurances.";
}, {
    readonly key: "PROVINCIAL_CANNABIS_TAX";
    readonly name: "Provincial Cannabis Tax";
    readonly value: "AAO";
    readonly description: "A tax levied on Cannabis products";
}, {
    readonly key: "OUTSTANDING_DUTY_INTEREST";
    readonly name: "Outstanding duty interest";
    readonly value: "AAP";
    readonly description: "Fee levied due to outstanding duties to be paid";
}, {
    readonly key: "ANTI_DUMPING_DUTY";
    readonly name: "Anti-dumping duty";
    readonly value: "ADD";
    readonly description: "Duty applied to goods ruled to have been dumped in an import market at a price lower than that in the exporter's domestic market.";
}, {
    readonly key: "STAMP_DUTY_IMPOSTA_DI_BOLLO";
    readonly name: "Stamp duty (Imposta di Bollo)";
    readonly value: "BOL";
    readonly description: "Tax required in Italy, which may be fixed or graduated in various circumstances (e.g. VAT exempt documents or bank receipts).";
}, {
    readonly key: "AGRICULTURAL_LEVY";
    readonly name: "Agricultural levy";
    readonly value: "CAP";
    readonly description: "Levy imposed on agricultural products where there is a difference between the selling price between trading countries.";
}, {
    readonly key: "CAR_TAX";
    readonly name: "Car tax";
    readonly value: "CAR";
    readonly description: "A tax that is levied on the value of the automobile.";
}, {
    readonly key: "PAPER_CONSORTIUM_TAX_ITALY";
    readonly name: "Paper consortium tax (Italy)";
    readonly value: "COC";
    readonly description: "Italian Paper consortium tax.";
}, {
    readonly key: "COMMODITY_SPECIFIC_TAX";
    readonly name: "Commodity specific tax";
    readonly value: "CST";
    readonly description: "Tax related to a specified commodity, e.g. illuminants, salts.";
}, {
    readonly key: "CUSTOMS_DUTY";
    readonly name: "Customs duty";
    readonly value: "CUD";
    readonly description: "Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory (CCC).";
}, {
    readonly key: "COUNTERVAILING_DUTY";
    readonly name: "Countervailing duty";
    readonly value: "CVD";
    readonly description: "A duty on imported goods applied for compensate for subsidies granted to those goods in the exporting country.";
}, {
    readonly key: "ENVIRONMENTAL_TAX";
    readonly name: "Environmental tax";
    readonly value: "ENV";
    readonly description: "Tax assessed for funding or assuring environmental protection or clean-up.";
}, {
    readonly key: "EXCISE_DUTY";
    readonly name: "Excise duty";
    readonly value: "EXC";
    readonly description: "Customs or fiscal authorities code to identify a specific or ad valorem levy on a specific commodity, applied either domestically or at time of importation.";
}, {
    readonly key: "AGRICULTURAL_EXPORT_REBATE";
    readonly name: "Agricultural export rebate";
    readonly value: "EXP";
    readonly description: "Monetary rebate given to the seller in certain circumstances when agricultural products are exported.";
}, {
    readonly key: "FEDERAL_EXCISE_TAX";
    readonly name: "Federal excise tax";
    readonly value: "FET";
    readonly description: "Tax levied by the federal government on the manufacture of specific items.";
}, {
    readonly key: "FREE";
    readonly name: "Free";
    readonly value: "FRE";
    readonly description: "No tax levied.";
}, {
    readonly key: "GENERAL_CONSTRUCTION_TAX";
    readonly name: "General construction tax";
    readonly value: "GCN";
    readonly description: "General tax for construction.";
}, {
    readonly key: "GOODS_AND_SERVICES_TAX";
    readonly name: "Goods and services tax";
    readonly value: "GST";
    readonly description: "Tax levied on the final consumption of goods and services throughout the production and distribution chain.";
}, {
    readonly key: "ILLUMINANTS_TAX";
    readonly name: "Illuminants tax";
    readonly value: "ILL";
    readonly description: "Tax of illuminants.";
}, {
    readonly key: "IMPORT_TAX";
    readonly name: "Import tax";
    readonly value: "IMP";
    readonly description: "Tax assessed on imports.";
}, {
    readonly key: "INDIVIDUAL_TAX";
    readonly name: "Individual tax";
    readonly value: "IND";
    readonly description: "A tax levied based on an individual's ability to pay.";
}, {
    readonly key: "BUSINESS_LICENSE_FEE";
    readonly name: "Business license fee";
    readonly value: "LAC";
    readonly description: "Government assessed charge for permit to do business.";
}, {
    readonly key: "LOCAL_CONSTRUCTION_TAX";
    readonly name: "Local construction tax";
    readonly value: "LCN";
    readonly description: "Local tax for construction.";
}, {
    readonly key: "LIGHT_DUES_PAYABLE";
    readonly name: "Light dues payable";
    readonly value: "LDP";
    readonly description: "Fee levied on a vessel to pay for port navigation lights.";
}, {
    readonly key: "LOCAL_SALES_TAX";
    readonly name: "Local sales tax";
    readonly value: "LOC";
    readonly description: "Assessment charges on sale of goods or services by city, borough country or other taxing authorities below state or provincial level.";
}, {
    readonly key: "LUST_TAX";
    readonly name: "Lust tax";
    readonly value: "LST";
    readonly description: "Tax imposed for clean-up of leaky underground storage tanks.";
}, {
    readonly key: "MONETARY_COMPENSATORY_AMOUNT";
    readonly name: "Monetary compensatory amount";
    readonly value: "MCA";
    readonly description: "Levy on Common Agricultural Policy (European Union) goods used to compensate for fluctuating currencies between member states.";
}, {
    readonly key: "MISCELLANEOUS_CASH_DEPOSIT";
    readonly name: "Miscellaneous cash deposit";
    readonly value: "MCD";
    readonly description: "Duty paid and held on deposit, by Customs, during an investigation period prior to a final decision being made on any aspect related to imported goods (except valuation) by Customs.";
}, {
    readonly key: "OTHER_TAXES";
    readonly name: "Other taxes";
    readonly value: "OTH";
    readonly description: "Unspecified, miscellaneous tax charges.";
}, {
    readonly key: "PROVISIONAL_DUTY_BOND";
    readonly name: "Provisional duty bond";
    readonly value: "PDB";
    readonly description: "Anti-dumping duty paid by posting a bond during an investigation period prior to a formal decision on dumping by Customs.";
}, {
    readonly key: "PROVISIONAL_DUTY_CASH";
    readonly name: "Provisional duty cash";
    readonly value: "PDC";
    readonly description: "Anti-dumping duty paid in cash prior to a formal finding of dumping by Customs.";
}, {
    readonly key: "PREFERENCE_DUTY";
    readonly name: "Preference duty";
    readonly value: "PRF";
    readonly description: "Duties laid down in the Customs tariff, to which goods are liable on entering or leaving the Customs territory falling under a preferential regime such as Generalised System of Preferences (GSP).";
}, {
    readonly key: "SPECIAL_CONSTRUCTION_TAX";
    readonly name: "Special construction tax";
    readonly value: "SCN";
    readonly description: "Special tax for construction.";
}, {
    readonly key: "SHIFTED_SOCIAL_SECURITIES";
    readonly name: "Shifted social securities";
    readonly value: "SSS";
    readonly description: "Social securities share of the invoice amount to be paid directly to the social securities collector.";
}, {
    readonly key: "STATEPROVINCIAL_SALES_TAX";
    readonly name: "State/provincial sales tax";
    readonly value: "STT";
    readonly description: "All applicable sale taxes by authorities at the state or provincial level, below national level.";
}, {
    readonly key: "SUSPENDED_DUTY";
    readonly name: "Suspended duty";
    readonly value: "SUP";
    readonly description: "Duty suspended or deferred from payment.";
}, {
    readonly key: "SURTAX";
    readonly name: "Surtax";
    readonly value: "SUR";
    readonly description: "A tax or duty applied on and in addition to existing duties and taxes.";
}, {
    readonly key: "SHIFTED_WAGE_TAX";
    readonly name: "Shifted wage tax";
    readonly value: "SWT";
    readonly description: "Wage tax share of the invoice amount to be paid directly to the tax collector(s office).";
}, {
    readonly key: "ALCOHOL_MARK_TAX";
    readonly name: "Alcohol mark tax";
    readonly value: "TAC";
    readonly description: "A tax levied based on the type of alcohol being obtained.";
}, {
    readonly key: "TOTAL";
    readonly name: "Total";
    readonly value: "TOT";
    readonly description: "The summary amount of all taxes.";
}, {
    readonly key: "TURNOVER_TAX";
    readonly name: "Turnover tax";
    readonly value: "TOX";
    readonly description: "Tax levied on the total sales/turnover of a corporation.";
}, {
    readonly key: "TONNAGE_TAXES";
    readonly name: "Tonnage taxes";
    readonly value: "TTA";
    readonly description: "Tax levied based on the vessel's net tonnage.";
}, {
    readonly key: "VALUATION_DEPOSIT";
    readonly name: "Valuation deposit";
    readonly value: "VAD";
    readonly description: "Duty paid and held on deposit, by Customs, during an investigation period prior to a formal decision on valuation of the goods being made.";
}, {
    readonly key: "VALUE_ADDED_TAX";
    readonly name: "Value added tax";
    readonly value: "VAT";
    readonly description: "A tax on domestic or imported goods applied to the value added at each stage in the production/distribution cycle.";
}];
declare const vatCatCode: ("AAA" | "AAB" | "AAC" | "AAD" | "AAE" | "AAF" | "AAG" | "AAH" | "AAI" | "AAJ" | "AAK" | "AAL" | "AAM" | "AAO" | "AAP" | "ADD" | "BOL" | "CAP" | "CAR" | "COC" | "CST" | "CUD" | "CVD" | "ENV" | "EXC" | "EXP" | "FET" | "FRE" | "GCN" | "GST" | "ILL" | "IMP" | "IND" | "LAC" | "LCN" | "LDP" | "LOC" | "LST" | "MCA" | "MCD" | "OTH" | "PDB" | "PDC" | "PRF" | "SCN" | "SSS" | "STT" | "SUP" | "SUR" | "SWT" | "TAC" | "TOT" | "TOX" | "TTA" | "VAD" | "VAT")[];
declare const VatCat: {
    PETROLEUM_TAX: "AAA";
    PROVISIONAL_COUNTERVAILING_DUTY_CASH: "AAB";
    PROVISIONAL_COUNTERVAILING_DUTY_BOND: "AAC";
    TOBACCO_TAX: "AAD";
    ENERGY_FEE: "AAE";
    COFFEE_TAX: "AAF";
    HARMONISED_SALES_TAX_CANADIAN: "AAG";
    QUEBEC_SALES_TAX: "AAH";
    CANADIAN_PROVINCIAL_SALES_TAX: "AAI";
    TAX_ON_REPLACEMENT_PART: "AAJ";
    MINERAL_OIL_TAX: "AAK";
    SPECIAL_TAX: "AAL";
    INSURANCE_TAX: "AAM";
    PROVINCIAL_CANNABIS_TAX: "AAO";
    OUTSTANDING_DUTY_INTEREST: "AAP";
    ANTI_DUMPING_DUTY: "ADD";
    STAMP_DUTY_IMPOSTA_DI_BOLLO: "BOL";
    AGRICULTURAL_LEVY: "CAP";
    CAR_TAX: "CAR";
    PAPER_CONSORTIUM_TAX_ITALY: "COC";
    COMMODITY_SPECIFIC_TAX: "CST";
    CUSTOMS_DUTY: "CUD";
    COUNTERVAILING_DUTY: "CVD";
    ENVIRONMENTAL_TAX: "ENV";
    EXCISE_DUTY: "EXC";
    AGRICULTURAL_EXPORT_REBATE: "EXP";
    FEDERAL_EXCISE_TAX: "FET";
    FREE: "FRE";
    GENERAL_CONSTRUCTION_TAX: "GCN";
    GOODS_AND_SERVICES_TAX: "GST";
    ILLUMINANTS_TAX: "ILL";
    IMPORT_TAX: "IMP";
    INDIVIDUAL_TAX: "IND";
    BUSINESS_LICENSE_FEE: "LAC";
    LOCAL_CONSTRUCTION_TAX: "LCN";
    LIGHT_DUES_PAYABLE: "LDP";
    LOCAL_SALES_TAX: "LOC";
    LUST_TAX: "LST";
    MONETARY_COMPENSATORY_AMOUNT: "MCA";
    MISCELLANEOUS_CASH_DEPOSIT: "MCD";
    OTHER_TAXES: "OTH";
    PROVISIONAL_DUTY_BOND: "PDB";
    PROVISIONAL_DUTY_CASH: "PDC";
    PREFERENCE_DUTY: "PRF";
    SPECIAL_CONSTRUCTION_TAX: "SCN";
    SHIFTED_SOCIAL_SECURITIES: "SSS";
    STATEPROVINCIAL_SALES_TAX: "STT";
    SUSPENDED_DUTY: "SUP";
    SURTAX: "SUR";
    SHIFTED_WAGE_TAX: "SWT";
    ALCOHOL_MARK_TAX: "TAC";
    TOTAL: "TOT";
    TURNOVER_TAX: "TOX";
    TONNAGE_TAXES: "TTA";
    VALUATION_DEPOSIT: "VAD";
    VALUE_ADDED_TAX: "VAT";
};

export { VAT_CAT, VatCat, type VatCatCode, type VatCatDefinition, vatCatCode };
