Code identifying a tax/duty/fee category within a tax/duty/fee type system.
Type
String (AN)
Length
Max 3 / Min 1
Codes
<> A
Mixed tax 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.
<> 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
<> G
Free export item, tax not charged
<> H
Higher rate
<> O
Services outside scope of tax
<> S
Standard rate
<> Z
Zero rated goods
