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Function: |
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To specify relevant duty/tax/fee information. |
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EAN |
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GER |
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Duty/tax/fee function qualifier |
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M |
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D |
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O |
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O |
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Code list responsible agency, coded |
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D |
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O |
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DUTY/TAX/FEE ACCOUNT DETAIL |
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O |
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Duty/tax/fee account identification |
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M |
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O |
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Code list responsible agency, coded |
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D |
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Duty/tax/fee assessment basis |
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O |
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A |
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Duty/tax/fee rate identification |
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O |
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O |
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Code list responsible agency, coded |
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D |
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R |
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Actual tax rate |
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Indication of the VAT rate that is used to calculate the VAT amount (if applicable = Zero, e.g. Reverse Charge) |
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Duty/tax/fee rate basis identification |
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O |
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O |
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Code list responsible agency, coded |
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D |
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Duty/tax/fee category, coded |
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D |
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R |
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AE |
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VAT Reverse Charge |
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In case of reverse charge the VAT-registration-no./tax-no. has to be indicated following NAD+BY. |
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E |
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Exempt from tax |
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S |
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Standard rate |
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O |
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= |
Services outside scope of tax |
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Segment notes: |
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Segmentgroup status: Depending, i.e. this SG must only be used if the invoice contains more than one tax rate.
If the invoice contains more than one tax rate, this segment group has to be made up for every existent tax rate, i.e. if only one tax rate is used, segment group 52 needs not to be used.
Note to DE 5278 and 5305: if the business volume is free of tax, DE 5278 must contain 0 (zero). If VAT and Reverse Charge are used at the same time, SG 52 have to be included. In this situation it may happen, that a trigger-TAX DE5728 = 0 and DE 5305 = S is used in combination with DE 5278 = 0 and De 5305 = AE. |
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Example: |
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TAX+7+VAT+++:::19+S' |
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The amounts based on a tax rate of 19% are: |
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