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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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Segmentstatus: Mandatory
The main tax rate is indicated here in the heading section of the message. Should the occasion arise different tax rates are indicated on detail level.
Note to DE 5278 and 5305: if the business volume is free of tax, DE 5278 must contain 0 (zero). |
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Example: |
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TAX+7+VAT+++:::19+S' |
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The dominant tax rate of the document is 19%. |
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