Data Element & Code Sets Directory

Mixed tax rate

Code specifying that the rate is based on mixed tax.

GS1 Description:
Transaction includes item taxed at different rates.

Lower Rate

Tax rate is lower than standard rate.

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.

GS1 Description:
The value added tax is not due for payment now.

VAT Reverse Charge

Code specifying that the standard VAT rate is levied from the invoicee.

GS1 Description:
Code specifying that the rate is based upon the reverse charge VAT treatment which is always standard rate tax.

Duty paid by supplier

Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.

Value Added Tax (VAT) margin scheme - travel agents

Indication that the VAT margin scheme for travel agents is applied.

Exempt from tax

Code specifying that taxes are not applicable.

GS1 Description:
All items in the transaction or a specific line item are exempt from tax.

Value Added Tax (VAT) margin scheme - second-hand goods

Margin scheme for second-hand goods.

Free export item, tax not charged

Indication that the VAT margin scheme for second-hand goods is applied.

Higher rate

Code specifying a higher rate of duty or tax or fee.

GS1 Description:
All items in the transaction or a specific line item are taxed at the higher rate of tax.

Value Added Tax (VAT) margin scheme - works of art

Indication that the VAT margin scheme for works of art is applied.

Value Added Tax (VAT) margin scheme - collector’s items and antiques

Indication that the VAT margin scheme for collector’s items and antiques is applied.

Services outside scope of tax

Code specifying that taxes are not applicable to the services.

Standard rate

Code specifying the standard rate.

GS1 Description:
All items in the transaction or a specific line item are taxed at the standard rate of tax.

Zero rated goods

Code specifying that the goods are at a zero rate.

GS1 Description:
All items in the transaction or a specific line item are zero tax rated.

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Edition 2016 Upd. 2021