TAX

Duty/Tax/Fee Details. The EDIFACT segment that describes a tax — VAT, customs duty, eco-tax — with its rate and basis.

Definition

The TAX segment, per UN/EDIFACT D.96A, is used "to specify relevant duty/tax/fee information". Seven elements:

1. 010 — 5283 Duty/tax/fee function qualifier (an..3, M) — UNCL 5283: 7 Tax, 5 Customs duty, 9 Duty + tax + fee.
2. 020 — C241 (DUTY/TAX/FEE TYPE), conditional: 5153 coded type (UNCL 5153: VAT Value added tax, ENV Environmental tax), 5152 literal type.
3. 030 — C533 (DUTY/TAX/FEE ACCOUNT DETAIL), conditional: 5289 tax account number, 1131/3055 code-list authority.
4. 040 — 5286 Duty/tax/fee assessment basis (an..15, C) — literal calculation basis.
5. 050 — C243 (DUTY/TAX/FEE DETAIL), conditional: 5279 rate identification, 5278 applicable rate, 5273 coded basis.
6. 060 — 5305 Duty/tax/fee category, coded (an..3, C) — UNCL 5305 (S Standard rate, Z Zero rated, E Exempt, K VAT exempt for EEC intra-community).
7. 070 — 3446 Party tax identification number (an..20, C) — intra-community VAT number.

Origin

TAX is central in INVOIC and the European electronic-invoicing standard (EN 16931). Its structure dates back to D.93A. ediverse.io archives D.96A at trsdtax.htm. The Factur-X subset mandates one TAX per line with VAT category (UNCL 5305) and explicit rate, alongside an MOA+124 for the VAT amount.

Example in context

French VAT at standard rate 20%:

Reads as: function 7 (Tax), type VAT, rate 20, category S (Standard rate). Followed by the calculated VAT amount.

Related terms

• MOA — carries the tax amount (qualifier 124).
• ALC — allowances/charges applied before TAX.
• INVOIC — primary message of use.
• Qualifier — UNCL 5283, 5153, 5305.