Qualifier Value
Qualifier values of 5305 in D96A
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. |