UN/EDIFACT Consolidated Code List 5305 - Duty or tax or fee category code (20B) JSON-LD Vocabulary

Mixed_tax_rate

@id: uncl5305:Exempt_for_resale
@type: uncefact:UNCL5305Code
Comment: A tax category code indicating the item is tax exempt when the item is bought for future resale.
rdfs:comment: A tax category code indicating the item is tax exempt when the item is bought for future resale.
rdf:value: AB

@id: uncl5305:Value_Added_Tax_(VAT)_not_now_due_for_payment
@type: uncefact:UNCL5305Code
Comment: 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.
rdfs:comment: 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.
rdf:value: AC

@id: uncl5305:Value_Added_Tax_(VAT)_due_from_a_previous_invoice
@type: uncefact:UNCL5305Code
Comment: A code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid.
rdfs:comment: A code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid.
rdf:value: AD

@id: uncl5305:VAT_Reverse_Charge
@type: uncefact:UNCL5305Code
Comment: Code specifying that the standard VAT rate is levied from the invoicee.
rdfs:comment: Code specifying that the standard VAT rate is levied from the invoicee.
rdf:value: AE

@id: uncl5305:Transferred_(VAT)
@type: uncefact:UNCL5305Code
Comment: VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.
rdfs:comment: VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.
rdf:value: B

@id: uncl5305:Duty_paid_by_supplier
@type: uncefact:UNCL5305Code
Comment: Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.
rdfs:comment: Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.
rdf:value: C

@id: uncl5305:Value_Added_Tax_(VAT)_margin_scheme_-_travel_agents
@type: uncefact:UNCL5305Code
Comment: Indication that the VAT margin scheme for travel agents is applied.
rdfs:comment: Indication that the VAT margin scheme for travel agents is applied.
rdf:value: D

@id: uncl5305:Value_Added_Tax_(VAT)_margin_scheme_-_second-hand_goods
@type: uncefact:UNCL5305Code
Comment: Indication that the VAT margin scheme for second-hand goods is applied.
rdfs:comment: Indication that the VAT margin scheme for second-hand goods is applied.
rdf:value: F

@id: uncl5305:Free_export_item_tax_not_charged
@type: uncefact:UNCL5305Code
Comment: Code specifying that the item is free export and taxes are not charged.
rdfs:comment: Code specifying that the item is free export and taxes are not charged.
rdf:value: G

@id: uncl5305:Value_Added_Tax_(VAT)_margin_scheme_-_works_of_art_Margin_scheme__Works_of_art
@type: uncefact:UNCL5305Code
Comment: Indication that the VAT margin scheme for works of art is applied.
rdfs:comment: Indication that the VAT margin scheme for works of art is applied.
rdf:value: I

@id: uncl5305:Value_Added_Tax_(VAT)_margin_scheme_-_collectors_items_and_antiques
@type: uncefact:UNCL5305Code
Comment: Indication that the VAT margin scheme for collectors items and antiques is applied.
rdfs:comment: Indication that the VAT margin scheme for collectors items and antiques is applied.
rdf:value: J

@id: uncl5305:VAT_exempt_for_EEA_intra-community_supply_of_goods_and_services
@type: uncefact:UNCL5305Code
Comment: A tax category code indicating the item is VAT exempt due to an intra-community supply in the European Economic Area.
rdfs:comment: A tax category code indicating the item is VAT exempt due to an intra-community supply in the European Economic Area.
rdf:value: K

@id: uncl5305:Canary_Islands_general_indirect_tax
@type: uncefact:UNCL5305Code
Comment: Impuesto General Indirecto Canario (IGIC) is an indirect tax levied on goods and services supplied in the Canary Islands (Spain) by traders and professionals, as well as on import of goods.
rdfs:comment: Impuesto General Indirecto Canario (IGIC) is an indirect tax levied on goods and services supplied in the Canary Islands (Spain) by traders and professionals, as well as on import of goods.
rdf:value: L

@id: uncl5305:Tax_for_production_services_and_importation_in_Ceuta_and_Melilla
@type: uncefact:UNCL5305Code
Comment: Impuesto sobre la Produccin, los Servicios y la Importacin (IPSI) is an indirect municipal tax, levied on the production, processing and import of all kinds of movable tangible property, the supply of services and the transfer of immovable property located in the cities of Ceuta and Melilla.
rdfs:comment: Impuesto sobre la Produccin, los Servicios y la Importacin (IPSI) is an indirect municipal tax, levied on the production, processing and import of all kinds of movable tangible property, the supply of services and the transfer of immovable property located in the cities of Ceuta and Melilla.
rdf:value: M

@id: uncl5305:Services_outside_scope_of_tax
@type: uncefact:UNCL5305Code
Comment: Code specifying that taxes are not applicable to the services.
rdfs:comment: Code specifying that taxes are not applicable to the services.
rdf:value: O