10 12% VAT 12% VAT sale 12 percent 10 VAT Exempt VAT Exempt sale 0 percent 20 12% VAT 12% VAT purchase 12 percent 20 VAT Exempt VAT Exempt purchase 0 percent 30 5% WI010 - Prof Fees Prof Fees WI010 purchase -5 percent 30 10% WI011 - Prof Fees Prof Fees WI011 purchase -10 percent 40 5% WI100 - Gross rental of property Gross rental of property WI100 purchase -5 percent 50 2% WI120 - Contractors Contractors WI120 purchase -2 percent 60 5% WI139 - Commission of service fees Commission of service fees WI139 purchase -5 percent 60 10% WI140 - Commission of service fees Commission of service fees WI140 purchase -10 percent 70 0.5% WI158 - Credit card companies Credit card companies WI158 purchase -0.5 percent 80 1% WI640 - Supplier of goods Supplier of goods WI640 purchase -1 percent 80 2% WI157 - Supplier of services Supplier of services WI157 purchase -2 percent 90 1% WI158 - Supplier of goods by top w/holding agents Supplier of goods by top w/holding agents WI158 purchase -1 percent 90 2% WI160 - Supplier of goods by top w/holding agents Supplier of goods by top w/holding agents WI160 purchase -2 percent 100 5% WI515 - Commission, rebates, discounts Commission, rebates, discounts WI515 purchase -5 percent 100 10% WI516 - Commission, rebates, discounts Commission, rebates, discounts WI516 purchase -10 percent 110 10% WC010 - Prof Fees Prof Fees WC010 purchase -10 percent 110 15% WC011 - Prof Fees Prof Fees WC011 purchase -15 percent 120 5% WC100 - Gross rental of property Gross rental of property WC100 purchase -5 percent 130 2% WC120 - Contractors Contractors WC120 purchase -2 percent 140 10% WC139 - Commission of service fees Commission of service fees WC139 purchase -10 percent 140 15% WC140 - Commission of service fees Commission of service fees WC140 purchase -15 percent 150 0.5% WC158 - Credit card companies Credit card companies WC158 purchase -0.5 percent 160 1% WC640 - Supplier of goods Supplier of goods WC640 purchase -1 percent 160 2% WC157 - Supplier of services Supplier of services WC157 purchase -2 percent 170 1% WC158 - Supplier of goods by top w/holding agents Supplier of goods by top w/holding agents WC158 purchase -1 percent 170 2% WC160 - Supplier of goods by top w/holding agents Supplier of goods by top w/holding agents WC160 purchase -2 percent 180 5% WC515 - Commission, rebates, discounts Commission, rebates, discounts WC515 purchase -5 percent 180 10% WC516 - Commission, rebates, discounts Commission, rebates, discounts WC516 purchase -10 percent