Qualifier Value

Qualifier values of 5305 in D10B

Duty or tax or fee category code (an1..3)

Code specifying a duty or tax or fee category.

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