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.
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. |
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Transaction tax types
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