United Nations Directories 
for Electronic Data Interchange for

     Administration, Commerce and Transport


 

 UN/EDIFACT

 



      Change indicators

        a plus sign (+)    for an addition
        an asterisk (*)    for an amendment to structure
        a hash sign (#)    for changes to names
        a vertical bar (|) for changes to text for descriptions and
                           notes
        a minus sign (-)   for marked for deletion (within either
                           batch and interactive messages)
        a X sign (X)       for marked for deletion (within both batch
                           and interactive messages)


     5305  Duty or tax or fee category code                        [B]

     Desc: Code specifying a duty or tax or fee category.

     Repr: an..3

     Code Values: 

     A     Mixed tax rate
              Code specifying that the rate is based on mixed tax.

     AA    Lower rate
              Tax rate is lower than standard rate.

     AB    Exempt for resale
              A tax category code indicating the item is tax exempt
              when the item is bought for future resale.

     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.

     AD    Value Added Tax (VAT) due from a previous invoice
              A code to indicate that the Value Added Tax (VAT) amount
              of a previous invoice is to be paid.

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

     B     Transferred (VAT)
              VAT not to be paid to the issuer of the invoice but
              directly to relevant tax authority.

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

     E     Exempt from tax
              Code specifying that taxes are not applicable.

     G     Free export item, tax not charged
              Code specifying that the item is free export and taxes
              are not charged.

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

     O     Services outside scope of tax
              Code specifying that taxes are not applicable to the
              services.

     S     Standard rate
              Code specifying the standard rate.

     Z     Zero rated goods
              Code specifying that the goods are at a zero rate.




     Data Element Cross Reference

     DataElement 5305 is used in the following Batch Segments: 

     TAX








    
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