D20B Data Element 5305

Return Version
5305
Code specifying a duty or tax or fee category.
A
Code specifying that the rate is based on mixed tax.
AA
Tax rate is lower than standard rate.
AB
A tax category code indicating the item is tax exempt when the item is bought for future resale.
AC
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
A code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid.
AE
Code specifying that the standard VAT rate is levied from the invoicee.
B
VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.
C
Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.
D
Indication that the VAT margin scheme for travel agents is applied.
E
Code specifying that taxes are not applicable.
F
Indication that the VAT margin scheme for second-hand goods is applied.
G
Code specifying that the item is free export and taxes are not charged.
H
Code specifying a higher rate of duty or tax or fee.
I
Indication that the VAT margin scheme for works of art is applied.
J
Indication that the VAT margin scheme for collector’s items and antiques is applied.
K
A tax category code indicating the item is VAT exempt due to an intra-community supply in the European Economic Area.
L
Impuesto General Indirecto Canario (IGIC) is an indirect tax levied on goods and services supplied in the Canary Islands (Spain) by traders and professionals, as well as on import of goods.
M
Impuesto sobre la Producción, los Servicios y la Importación (IPSI) is an indirect municipal tax, levied on the production, processing and import of all kinds of movable tangible property, the supply of services and the transfer of immovable property located in the cities of Ceuta and Melilla.
O
Code specifying that taxes are not applicable to the services.
S
Code specifying the standard rate.
Z
Code specifying that the goods are at a zero rate.