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En

 

5305

Duty or tax or fee category code

Code specifying a duty or tax or fee category.

               

A

Mixed tax rate

Code specifying that the rate is based on mixed tax.

GS1 Description:
Transaction includes item taxed at different rates.

AA

Lower Rate

Tax rate is lower than standard rate.

AC

Value Added Tax (VAT) not now due for payment

A code to indicate that the Value Added Tax (VAT) amount which is due on the current invoice is to be paid on receipt of a separate VAT payment request.

GS1 Description:
The value added tax is not due for payment now.

AE

VAT Reverse Charge

Code specifying that the standard VAT rate is levied from the invoicee.

GS1 Description:
Code specifying that the rate is based upon the reverse charge VAT treatment which is always standard rate tax.

C

Duty paid by supplier

Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.

D

Value Added Tax (VAT) margin scheme - travel agents

Indication that the VAT margin scheme for travel agents is applied.

E

Exempt from tax

Code specifying that taxes are not applicable.

GS1 Description:
All items in the transaction or a specific line item are exempt from tax.

F

Value Added Tax (VAT) margin scheme - second-hand goods

Margin scheme for second-hand goods.

G

Free export item, tax not charged

Indication that the VAT margin scheme for second-hand goods is applied.

H

Higher rate

Code specifying a higher rate of duty or tax or fee.

GS1 Description:
All items in the transaction or a specific line item are taxed at the higher rate of tax.

I

Value Added Tax (VAT) margin scheme - works of art

Indication that the VAT margin scheme for works of art is applied.

J

Value Added Tax (VAT) margin scheme - collector’s items and antiques

Indication that the VAT margin scheme for collector’s items and antiques is applied.

O

Services outside scope of tax

Code specifying that taxes are not applicable to the services.

S

Standard rate

Code specifying the standard rate.

GS1 Description:
All items in the transaction or a specific line item are taxed at the standard rate of tax.

Z

Zero rated goods

Code specifying that the goods are at a zero rate.

GS1 Description:
All items in the transaction or a specific line item are zero tax rated.