Qualifier Value

Qualifier values of 5305 in D98A

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.
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.
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.