Qualifier Value
Qualifier values of 5305 in D15B
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. |
| D |
Value Added Tax (VAT) margin scheme - travel agents Indication that the VAT margin scheme for travel agents is applied. |
| E |
Exempt from tax Code specifying that taxes are not applicable. |
| F |
Value Added Tax (VAT) margin scheme - second-hand goods Indication that the VAT margin scheme for second-hand goods is applied. |
| 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. |
| I |
Value Added Tax (VAT) margin scheme - works of art Margin scheme — Works of art Indication that the VAT margin scheme for works of art is applied. |
| J |
Value Added Tax (VAT) margin scheme - collector's items and antiques Indication that the VAT margin scheme for collector's items and antiques is applied. |
| 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. |