/ubl:Invoice/cac:TaxTotal[cbc:TaxAmount/@currencyID = ../cbc:DocumentCurrencyCode]/cac:TaxSubtotal/cac:TaxCategory/cbc:ID

Tax Category Code

United Arab Emirates | VRBL-Invoice-AE-1p0
Context ID INV1051
Usage M
Format UNCL 5305 subset
Mandate Business Term Code IBT-118
Final Format Path /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID

Description

Coded identification of a tax category.

Details

vrbl-invoice-AE-1p0

Code Description
S Standard rate
E Exempt from tax
O Services outside scope of tax / Not subject to tax
AE VAT Reverse Charge
Z Zero rated
Ν Standard rate additional VAT

Example: UAE_Beneficiary-ID-Invoice.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:TaxTotal>
    <!-- ... omitted for readability -->
    <cac:TaxSubtotal>
      <!-- ... omitted for readability -->
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <!-- ... omitted for readability -->
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <!-- ... omitted for readability -->
</ubl:Invoice>