属性

数据类型ID

必须?Mandatory

长度Max 1

Codes (26)

• AMixed VAT rate item
• BStandard rate in withdrawn bill
• COriginal VAT liability on copy invoices sent to Insurers - VATP would be as charged by the repairer/supplier. Applicable when policy holder is VAT registered.
• DInsurance Premium Tax
• EExport item
• FFree export item, VAT charged
• GFree export item, VAT not charged
• HHigher rate
• IImport item
• JHigher rated free goods, VAT charged
• KHigher rated free goods, VAT not charged
• LLower rate
• MLower rate in withdrawn bill
• NInput Tax paid but not reclaimable
• OServices outside the scope of VAT
• PCredit Line payments which will be due to the Policy Holder or Insurer to settle - always deducted from the invoice value.
• QZero rate in withdrawn bill
• RReconciliation - Invoice raised for VAT only
• SStandard rate
• TStandard rated free goods, VAT charged
• UExemption from VAT in withdrawn bill
• VStandard rated free goods, VAT not charged
• WIntracompany transfer - Companies must have same VAT number
• XExemption from VAT
• YDomestic Reverse Charge
• ZZero rate