5305 Duty/tax/fee category, coded

Code identifying a tax/duty/fee category within a tax/duty/fee type system.

Type

String (AN)

Length

Min 1 / Max 3

Codes

Code	Description
A	Mixed tax rate
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
G	Free export item, tax not charged
H	Higher rate
O	Services outside scope of tax
S	Standard rate
Z	Zero rated goods