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TAX-MOA
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Duty/tax/fee details
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To specify relevant duty/tax/fee information.
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DE
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St
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Duty or tax or fee function code qualifier |
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M
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*
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D
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Duty or tax or fee type name code |
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O
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*
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Code list identification code |
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O
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Code list responsible agency code |
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D
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Duty or tax or fee type name |
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O
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DUTY/TAX/FEE ACCOUNT DETAIL |
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O
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Duty or tax or fee account code |
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M
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Code list identification code |
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O
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Code list responsible agency code |
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D
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Duty or tax or fee assessment basis value |
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O
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A
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Duty or tax or fee rate code |
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O
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Code list identification code |
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O
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Code list responsible agency code |
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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 or tax or fee rate basis code |
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O
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Code list identification code |
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O
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Code list responsible agency code |
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D
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Duty or tax or fee category code |
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R
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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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Exempt from tax |
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Standard rate |
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Services outside scope of tax |
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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: |
TAX+7+VAT+ABC123++:::19+S' |
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The amounts based on a tax rate of 19% are: |
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Max. Occ. = Maximum Occurrence, St = Status, * = Restricted Codes
Status: M=Mandatory, R=Required, O=Optional, D=Dependent, A=Advised, N=Not used
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