"id","name","applicability","country_id/id"
"account_tag_001","001 - Supply of inhouse manufactured goods","accounts","base.lu"
"account_tag_002","002 - Supply of goods not manufactured inhouse","accounts","base.lu"
"account_tag_003","003 - Net profit margin","accounts","base.lu"
"account_tag_004","004 - Supply of services","accounts","base.lu"
"account_tag_005","005 - Disposal of tangible and intangible capital assets","accounts","base.lu"
"account_tag_008","008 - Application of goods for private use or for that of the staff","accounts","base.lu"
"account_tag_009","009 - Application for the purpose of business of goods","accounts","base.lu"
"account_tag_010","010 - Use of goods considered business assets","accounts","base.lu"
"account_tag_011","011 - Supply of services carried out free of charge","accounts","base.lu"
"account_tag_013","013 - IC supply of goods","accounts","base.lu"
"account_tag_202","202 - IC supply of new means of transport","accounts","base.lu"
"account_tag_203","203 - Supply of goods carried out abroad","accounts","base.lu"
"account_tag_077","077 - VAT on stock entries invoiced by other taxable persons","accounts","base.lu"
"account_tag_081","081 - VAT on capital expenditures invoiced by other taxable persons","accounts","base.lu"
"account_tag_085","085 - VAT on operational expenditures invoiced by other taxable persons","accounts","base.lu"
"account_tag_078","078 - VAT on stock entries due in respect of IC acquisitions","accounts","base.lu"
"account_tag_082","082 - VAT on capital expenditures due in respect of IC acquisitions","accounts","base.lu"
"account_tag_086","086 - VAT on operational expenditures due in respect of IC acquisitions","accounts","base.lu"
"account_tag_079","079 - VAT on stock entries of importations of goods","accounts","base.lu"
"account_tag_083","083 - VAT on capital expenditures of importations of goods","accounts","base.lu"
"account_tag_087","087 - VAT on operational expenditures of importations of goods","accounts","base.lu"
"account_tag_404","404 - VAT on stock entries due under the reverse charge","accounts","base.lu"
"account_tag_405","405 - VAT on capital expenditures due under the reverse charge","accounts","base.lu"
"account_tag_406","406 - VAT on operational expenditures due under the reverse charge","accounts","base.lu"
"account_tag_appendix_188","188 - Appendix A - Expenses for other work carried out by third parties","accounts","base.lu"
"account_tag_appendix_190","190 - Appendix A - Car expenses","accounts","base.lu"
"account_tag_appendix_239","239 - Appendix A - Gross salaries","accounts","base.lu"
"account_tag_appendix_244","244 - Appendix A - Gross wages","accounts","base.lu"
"account_tag_appendix_247","247 - Appendix A - Occasional salaries","accounts","base.lu"
"account_tag_appendix_250","250 - Appendix A - Compulsory social security contributions (employer's share)","accounts","base.lu"
"account_tag_appendix_253","253 - Appendix A - Accident insurance","accounts","base.lu"
"account_tag_appendix_260","260 - Appendix A - Staff travel and representation expenses","accounts","base.lu"
"account_tag_appendix_269","269 - Appendix A - Accounting and bookkeeping fees","accounts","base.lu"
"account_tag_appendix_283","283 - Appendix A - Employer's travel and representation expenses","accounts","base.lu"
"account_tag_appendix_285","285 - Appendix A - Electricity","accounts","base.lu"
"account_tag_appendix_289","289 - Appendix A - Gas","accounts","base.lu"
"account_tag_appendix_293","293 - Appendix A - Employer's travel and representation expenses","accounts","base.lu"
"account_tag_appendix_301","301 - Appendix A - Telecommunications","accounts","base.lu"
"account_tag_appendix_305","305 - Appendix A - Renting/leasing of immovable property with application of VAT","accounts","base.lu"
"account_tag_appendix_307","307 - Appendix A - Renting/leasing of immovable property with no application of VAT","accounts","base.lu"
"account_tag_appendix_310","310 - Appendix A - Renting/leasing of permanently installed equipment and machinery","accounts","base.lu"
"account_tag_appendix_316","316 - Appendix A - Property tax","accounts","base.lu"
"account_tag_appendix_324","324 - Appendix A - Business tax","accounts","base.lu"
"account_tag_appendix_326","326 - Appendix A - Interest paid for long-term debts","accounts","base.lu"
"account_tag_appendix_327","327 - Appendix A - Interest paid for short-term debts","accounts","base.lu"
"account_tag_appendix_328","328 - Appendix A - Other financial costs","accounts","base.lu"
"account_tag_appendix_330","330 - Appendix A - Stock and business equipment insurance","accounts","base.lu"
"account_tag_appendix_331","331 - Appendix A - Public and professional third party liability insurance","accounts","base.lu"
"account_tag_appendix_332","332 - Appendix A - Office expenses","accounts","base.lu"
"account_tag_appendix_336","336 - Appendix A - Fees and subscriptions paid to professional associations and learned societies","accounts","base.lu"
"account_tag_appendix_337","337 - Appendix A - Papers and periodicals for business purposes","accounts","base.lu"
"account_tag_appendix_343","343 - Appendix A - Shipping and transport expenses","accounts","base.lu"
"account_tag_appendix_345","345 - Appendix A - Work clothes","accounts","base.lu"
"account_tag_appendix_347","347 - Appendix A - Advertising and publicity","accounts","base.lu"
"account_tag_appendix_349","349 - Appendix A - Packaging","accounts","base.lu"
"account_tag_appendix_351","351 - Appendix A - Repair and maintenance of equipment and machinery","accounts","base.lu"
"account_tag_appendix_353","353 - Appendix A - Other repairs","accounts","base.lu"
"account_tag_appendix_355","355 - Appendix A - New acquisitions (tools and equipment) if their cost can be fully allocated to the year of acquisition or creation","accounts","base.lu"
"account_tag_appendix_358","358 - Appendix A - Custom (value)","accounts","base.lu"
"account_tag_appendix_361","361 - Appendix A - Total 'Appendix to Operational expenditures'","accounts","base.lu"
