© 2018 ProgM

Element 5305: Duty or tax or fee category code

NameDuty or tax or fee category code
BeschreibungCode specifying a duty or tax or fee category.


AMixed tax rate
AALower rate
ABExempt for resale
ACValue Added Tax (VAT) not now due for payment
ADValue Added Tax (VAT) due from a previous invoice
AEVAT Reverse Charge
BTransferred (VAT)
CDuty paid by supplier
DValue Added Tax (VAT) margin scheme - travel agents
EExempt from tax
FValue Added Tax (VAT) margin scheme - second-hand goods
GFree export item, tax not charged
HHigher rate
IValue Added Tax (VAT) margin scheme - works of art
JValue Added Tax (VAT) margin scheme - collector’s items and
KVAT exempt for EEA intra-community supply of goods and
LCanary Islands general indirect tax
MTax for production, services and importation in Ceuta and
OServices outside scope of tax
SStandard rate
ZZero rated goods