5305 Duty or tax or fee category code

Code specifying a duty or tax or fee category.

Type
String (AN)
Length
Min 1 / Max 3
Codes
CodeDescription
AMixed tax rate
Code specifying that the rate is based on mixed tax.
AALower rate
Tax rate is lower than standard rate.
ABExempt for resale
A tax category code indicating the item is tax exempt when the item is bought for future resale.
ACValue 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.
ADValue 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.
AEVAT Reverse Charge
Code specifying that the standard VAT rate is levied from the invoicee.
BTransferred (VAT)
VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.
CDuty paid by supplier
Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.
DValue Added Tax (VAT) margin scheme - travel agents
Indication that the VAT margin scheme for travel agents is applied.
EExempt from tax
Code specifying that taxes are not applicable.
FValue Added Tax (VAT) margin scheme - second-hand goods
Indication that the VAT margin scheme for second-hand goods is applied.
GFree export item, tax not charged
Code specifying that the item is free export and taxes are not charged.
HHigher rate
Code specifying a higher rate of duty or tax or fee.
IValue Added Tax (VAT) margin scheme - works of art Margin scheme — Works of art
Indication that the VAT margin scheme for works of art is applied.
JValue Added Tax (VAT) margin scheme - collector's items and antiques
Indication that the VAT margin scheme for collector's items and antiques is applied.
KVAT exempt for EEA intra-community supply of goods and services
A tax category code indicating the item is VAT exempt due to an intra-community supply in the European Economic Area.
LCanary Islands general indirect tax
Impuesto General Indirecto Canario (IGIC) is an indirect tax levied on goods and services supplied in the Canary Islands (Spain) by traders and professionals, as well as on import of goods.
MTax for production, services and importation in Ceuta and Melilla
Impuesto sobre la Producción, los Servicios y la Importación (IPSI) is an indirect municipal tax, levied on the production, processing and import of all kinds of movable tangible property, the supply of services and the transfer of immovable property located in the cities of Ceuta and Melilla.
OServices outside scope of tax
Code specifying that taxes are not applicable to the services.
SStandard rate
Code specifying the standard rate.
ZZero rated goods
Code specifying that the goods are at a zero rate.

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