declare enum Enum5305 {
    /**
     * Standard rate
     */
    StandardRate = "S",
    /**
     * Zero rated goods
     */
    ZeroRatedGoods = "Z",
    /**
     * Exempt from tax
     */
    ExemptFromTax = "E",
    /**
     * VAT Reverse charge
     *
     * VAT reverse charge
     */
    VatReverseCharge = "AE",
    /**
     * VAT exempt for EEA intra-community supply of goods and services
     *
     * VAT exempt for intra community supply of goods
     */
    VatExemptForEeaIntraCommunitySupplyGoodsAndServices = "K",
    /**
     * Free export item, tax not charged
     */
    FreeExportItemTaxNotCharged = "G",
    /**
     * Service outside scope of tax
     *
     * Services outside scope of tax
     */
    ServiceOutsideScopeTax = "O",
    /**
     * Canary Islands general indirect tax
     *
     * Canary Islands General Indirect Tax
     */
    CanaryIslandsGeneralIndirectTax = "L",
    /**
     * Tax for production, services and importation in Ceuta and Melilla
     *
     * Liable for IPSI
     */
    TaxForProductionServicesAndImportationInCeutaAndMelilla = "M"
}
declare function description(value: Enum5305): string;

export { Enum5305, description };