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S |
Old Code |
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A |
= |
| Mixed tax rate |
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| Code specifying that the rate is based on mixed tax. |
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GS1 Description:
Transaction includes item taxed at different rates. |
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| +++ |
AA |
= |
| Lower Rate |
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| Tax rate is lower than standard rate. |
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| + |
AC |
= |
| Value Added Tax (VAT) not now due for payment |
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| 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. |
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GS1 Description:
The value added tax is not due for payment now. |
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| ++ |
AE |
= |
| VAT Reverse Charge |
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| Code specifying that the standard VAT rate is levied from the invoicee. |
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GS1 Description:
Code specifying that the rate is based upon the reverse charge VAT treatment which is always standard rate tax. |
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| 4+ |
C |
= |
| Duty paid by supplier |
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| Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid. |
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| 5@ |
D |
= |
| Value Added Tax (VAT) margin scheme - travel agents |
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| Indication that the VAT margin scheme for travel agents is applied. |
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X1 |
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E |
= |
| Exempt from tax |
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| Code specifying that taxes are not applicable. |
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GS1 Description:
All items in the transaction or a specific line item are exempt from tax. |
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| 5@ |
F |
= |
| Value Added Tax (VAT) margin scheme - second-hand goods |
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| Margin scheme for second-hand goods. |
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X2 |
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G |
= |
| Free export item, tax not charged |
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| Indication that the VAT margin scheme for second-hand goods is applied. |
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H |
= |
| Higher rate |
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| Code specifying a higher rate of duty or tax or fee. |
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GS1 Description:
All items in the transaction or a specific line item are taxed at the higher rate of tax. |
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| 5@ |
I |
= |
| Value Added Tax (VAT) margin scheme - works of art |
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| Indication that the VAT margin scheme for works of art is applied. |
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X3 |
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| 5@ |
J |
= |
| Value Added Tax (VAT) margin scheme - collector’s items and antiques |
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| Indication that the VAT margin scheme for collector’s items and antiques is applied. |
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X4 |
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| + |
O |
= |
| Services outside scope of tax |
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| Code specifying that taxes are not applicable to the services. |
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S |
= |
| Standard rate |
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| Code specifying the standard rate. |
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GS1 Description:
All items in the transaction or a specific line item are taxed at the standard rate of tax. |
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Z |
= |
| Zero rated goods |
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| Code specifying that the goods are at a zero rate. |
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GS1 Description:
All items in the transaction or a specific line item are zero tax rated. |
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