5305 - |
Duty or tax or fee category code |
|
| Repr: | an..3 | |
| Desc: | Code specifying a duty or tax or fee category. | |
| This table also occurs in the following versions of this standard: D00A, D00B, D01A, D01B, D01C, D02A, D02B, D03A, D03B, D04A, D04B, D93A, D94A, D94B, D95A, D95B, D96A, D96B, D97A, D97B, D98A, D98B, D99A, D99B | ||
| A | Mixed tax rate |
| Self explanatory. | |
| AA | Lower rate |
| Tax rate is lower than standard rate. | |
| AB | Exempt for resale |
| A tax category code indicating the item is tax exempt when the item is bought for future resale. | |
| AC | Value Added Tax (VAT) not now due for payment |
| A code to indicate that the Value Added Tax (VAT) amount which is due on the current invoice is to be paid on receipt of a separate VAT payment request. | |
| AD | Value Added Tax (VAT) due from a previous invoice |
| A code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid. | |
| B | Transferred (VAT) |
| VAT not to be paid to the issuer of the invoice but directly to relevant tax authority. | |
| C | Duty paid by supplier |
| Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid. | |
| E | Exempt from tax |
| Self explanatory. | |
| G | Free export item, tax not charged |
| Self explanatory. | |
| H | Higher rate |
| Self explanatory. | |
| O | Services outside scope of tax |
| Self explanatory. | |
| S | Standard rate |
| Self explanatory. | |
| Z | Zero rated goods |
| Self explanatory. |
| Usage indicators | |
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Used in batch messages only. |
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Common usage in both batch and interactive messages. |
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Used in interactive messages only. |
