United Nations Directories 
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     Administration, Commerce and Transport


 

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      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.

     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.

     F     Value Added Tax (VAT) margin scheme - second-hand goods
              Indication that the VAT margin scheme for second-hand
              goods is applied.

     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.

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

     K     VAT exempt for EEA intra-community supply of goods and
           services
              A tax category code indicating the item is VAT exempt
              due to an intra-community supply in the European
              Economic Area.

     L     Canary Islands general indirect tax
              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.

     M     Tax for production, services and importation in Ceuta and
           Melilla
              Impuesto sobre la Producción, los Servicios y la
              Importación (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.

     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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