Qualifier Value

Qualifier values of 5305 in D99A

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.