Skip to main content

Solutions

Products

Recommended products

Questions? We are here to help.
Contact us

Purchase

Questions? We are here to help.

Resources

Transactions

Tax types for international transactions

tip
  • Use CA for most custom authorities. If a transaction has different custom authorities for the ship from and ship to locations, use CA for the ship from authority and CA1 for the ship to authority.
  • Use SN for Brazilian Provincial Special Rates and Indian Provincial Rates for unregistered buyers.
Supported tax types for international transactions
Code
Description
Notes
AC
Acquisition
European Union (EU) specific. The buyer's (usually) liable for tax. This is a shift of the tax burden.
CA
Custom Authority
Not routinely used in standard content.
CA1
Custom Authority (1)
Not routinely used in standard content.
DS
Distance Sale
EU specific. Intra-EU, a cross-border transaction where the seller collects tax in its own country in the EU and monitors distance sale thresholds in the ship to country.
EC
EC Sales List Services
EU specific. Intra-Community supply of services is subject to reverse charge and is required to be on the EC Sales List.
ER
Intra-EU Reverse Charge
EU specific. The other party (may be the seller or buyer) in the transaction's liable for tax. The tax burden shifts from 1 party to the other.
ES
Exported Service
Brazil only. Export of a service to an outside authority.
EXC
Excise
Not routinely used in standard content.
IC
Intra-Company
Transaction outside the scope of VAT but allowed by some authorities when the registration numbers match. This tax type's returned when an intra-company transfer is allowed and evaluated to calculate tax.
IM
Import
Import into any country or authority.
IR
International Reverse Charge
EU specific. Suppliers are outside of the EU. The other party (may be the seller or buyer) in the transaction's liable for tax. The tax burden shifts from 1 party to the other.
IS
Imported Services
Brazil only. Import of a service from outside the authority.
MA
Markup Adjustment
Brazil only. ICMS authority internal rate in the Ship To for Markup Adjustment Percentage.
MP
Markup Percentage
Brazil only. IVA authority tax substitution markup percentage.
MVT
Movement
Not routinely used in standard content.
NL
Not Liable
No obligation of the business to collect or remit tax.
NP
Non-Pass-Through
Used when the seller has the option to not pass the tax through to the buyer but instead wants to accrue the tax.
NR
Non-recoverable VAT
The buyer can't recover this portion of the tax.
PT
Pass-through
Used when the seller has an option to pass the tax through to the buyer.
RC
Reverse Charge
The other party (may be the seller or the buyer) in the transaction's liable for tax. The tax burden shifts from 1 party to the other.
S
Standard
Standard tax is applicable. This tax type's used by multiple authorities.
SA
Sales
Tax for which the seller's liable on a sale.
SI
Standard Interstate
Brazil only. Standard rate for interstate goods transactions within Brazil.
SN
Special Rate
Special rate for south to north transactions. SN is returned for Brazilian Provincial Special Rates and Indian Provincial Rates for unregistered buyers.
STK
Stock
Not routinely used in standard content.
TE
Taxable Export
Not routinely used in standard content.
TR
Triangulation
EU specific. Country specific triangulation rules apply in EU countries (part of the EU chain transaction logic). This tax type's returned when a transaction has qualified as a triangular transaction and should be reported as such.
UN
Unregistered Seller
A tax block message indicates that the registration for the seller's required.
US
Use
Tax for which a seller from outside the buyer province's liable on a sale.
VG
VAT Groups
A group registration is allowed in some authorities. This tax type's returned when a VAT group registration's found and used to calculate tax.
ZC
European Community Dispatch
EU specific. Zero-rated Intra-Community exports within the EU.
ZE
Zero Rate Export
Zero-rated exports leaving the EU or zero-rated exports from non-EU countries.
ZI
Zero Rate Import
Zero-rated purchase of a supply. Currently used only in the India special economic zones (SEZ).
ZR
Zero Rate
Zero-rated item. Rule specifies rate of zero.

This article applies to:

  • PRODUCT: ONESOURCE Determination,ONESOURCE Indirect Tax

Related Content