5305 Duty/tax/fee category, coded Desc: Code identifying a tax/duty/fee category within a tax/duty/fee type system. Repr: an..3 A Mixed tax rate Self explanatory. B Transferred (VAT) VAT not to be paid to the issuer of the invoice but directly to relevant tax authority. E Exempt from tax Self explanatory. G Free export item, tax not charged Self explanatory. H Higher rate Self explanatory. O Services outside scope of tax Self explanatory. S Standard rate Self explanatory. Z Zero rated goods Self explanatory.
Index of D.95A data elements