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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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The actual rate of tax/duty |
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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: Depending, indication is mandatory, if the invoice contains more than one tax rate.
This segment is used to show to which tax rate the allowances and charges are allocated.
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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Discount on invoice level is related to the part of the invoice, which is taxed with 19%. |
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