Under the new system for EU to EU VAT refund claims, expenditure codes have been issued for the nine most common types of expenditure for claims:
1. Fuel.
2. Hiring of means of transport.
3. Expenditure relating to means of transport (other than goods and services referred to under codes 1 and 2).
4. Road tolls and road user charges.
5. Travel expenses such as taxi fares and public transport fares.
6. Accommodation.
7. Food, drink and restaurant services.
8. Admissions to fairs and exhibitions.
9. Expenditure on luxuries, amusements and entertainment.
10. Other goods and services.
Code 10 is used for expenditure which cannot be categorised under codes 1 to 9. Where a member state restricts certain expenditure or applies a total or partial block this information will be provided certainly by the UK and by other member states in due course.