EDI Recommendations
Invoice/Credit note (Food/NonFood Industries) INVOIC
7. EANCOM Segments Layout
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Summary section (per tax rate)
Previous Segment Segment number: 219 Legend Next Segment
SG50 - C 10 -
TAX-MOA
TAX - M 1 -
Duty/tax/fee details
  Function:
  To specify relevant duty/tax/fee information.
 
EDIFACT
EAN * GER
Description
5283
Duty/tax/fee function qualifier
M an..3
M    
7 = Tax
C241
DUTY/TAX/FEE TYPE
C
D      
5153
Duty/tax/fee type, coded
C an..3
O    
Tax per invoice amount
VAT = Value added tax
1131
Code list qualifier
C an..3
O      
3055
Code list responsible agency, coded
C an..3
D      
5152
Duty/tax/fee type
C an..35
O      
C533
DUTY/TAX/FEE ACCOUNT DETAIL
C
O      
5289
Duty/tax/fee account identification
M an..6
M      
1131
Code list qualifier
C an..3
O      
3055
Code list responsible agency, coded
C an..3
D      
5286
Duty/tax/fee assessment basis
C an..15
O      
C243
DUTY/TAX/FEE DETAIL
C
A      
5279
Duty/tax/fee rate identification
C an..7
O      
1131
Code list qualifier
C an..3
O      
3055
Code list responsible agency, coded
C an..3
D      
5278
Duty/tax/fee rate
C an..17
R    
Actual tax rate
Indication of the VAT rate that is used to calculate the VAT amount (if applicable = Zero, e.g. Reverse Charge)
5273
Duty/tax/fee rate basis identification
C an..12
O      
1131
Code list qualifier
C an..3
O      
3055
Code list responsible agency, coded
C an..3
D      
5305
Duty/tax/fee category, coded
C an..3
D   R
AE = VAT Reverse Charge
In case of reverse charge the VAT-registration-no./tax-no. has to be indicated following NAD+BY.
E = Exempt from tax
S = Standard rate
O = Services outside scope of tax
Segment notes:
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.
 
Example: TAX+7+VAT+++:::19+S'
The amounts based on a tax rate of 19% are:
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