Change Indicators

  5305  Duty/tax/fee category, coded                               [B]

  Desc: Code identifying a tax/duty/fee category within a tax/duty/fee
        type system.

  Repr: an..3

   A      Mixed tax rate
             Self explanatory.
   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.
   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
             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.