© 2017 ProgM

Element 5305: Duty or tax or fee category code

Nr5305
NameDuty or tax or fee category code
BeschreibungCode specifying a duty or tax or fee category.
Anmerkung
FormatAN..3

Werte

WertBedeutung
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