Qualifier Value

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Qualifier values of 5305 in D95A

Duty/tax/fee category, coded (an1..3)

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

Code Description
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.