September 20, 2019
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Tax Category Identifier

Identification

File:TaxCategoryIdentifier-2.0.gc
Short name:TaxCategoryIdentifer
Long name:UN/ECE 5305
Version:D06B
Canonical URI:urn:
Canonical Version URI:urn:

Data

CodeNameDescription
AMixed tax rateSelf explanatory.
AALower rateTax rate is lower than standard rate.
ABExempt for resaleA tax category code indicating the item is tax exempt when the item is bought for future resale.
ACValue 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.
ADValue 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.
BTransferred (VAT).VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.
CDuty paid by supplier.Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.
EExempt from tax.Self explanatory.
GFree export item, tax not charged.Self explanatory.
HHigher rate.Self explanatory.
OServices outside scope of tax.Self explanatory.
SStandard rate.Self explanatory.
ZZero rated goods.Self explanatory.