General pattern: rate - type - application (e.g. 17-S-S =  17% Sales Services - Country)

Rate: EX(exempted) - 0 - 3 - 8 - 14 - 17
Type: P (purchase), S (sale), E (expense), IG (investment goods), IS (investment services)
Application: G (goods), S (services)

Additional pattern for foreign operations: rate - foreign operation information  -  type - application (e.g. 17-EC-P-G = 17% - Extra Community - Purchase Goods)

Foreing operation information: EC (extra-community), IC (intra-community)

Operations made for private purposes (“fins privées”): rate - foreign operation information - private operation information -  type - application (e.g. EX-EC(P)-P-G = Purchase Goods Exempted - Extra-Community fins privées)

Private operation information: (P)