/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory

Invoice Line Tax Group

Context ID INV1402
Cardinality 0..n
Usage O*
Mandate Business Term Code IBG-30
Final Format Path /ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory

Description

A tax category applicable to this item.

Child elements

Cardinality Usage Description Element
0..1 M Invoice Line Tax ID
An identifier for this tax category.
cbc:ID
0..1 O Invoice Line Tax Percent
The tax rate for this category, expressed as a percentage.
cbc:Percent
0..1 O Invoice Line Tax Per-Unit Amount
Where a tax is applied at a certain rate per unit, the rate per unit applied.
cbc:PerUnitAmount
0..1 C Invoice Line Tax Exemption Reason Code
The reason for tax being exempted, expressed as a code.
cbc:TaxExemptionReasonCode
0..n C Invoice Line Tax Exemption Reason
The reason for tax being exempted, expressed as text.
cbc:TaxExemptionReason
0..1 O Invoice Line Tax Scheme Group
The taxation scheme within which this tax category is defined.
cac:TaxScheme

Rules

Rule ID Error Message
VRBL-INV-AE-1p0-10 An Invoice Line Tax Group with Invoice Line Tax Scheme IDthat contains Invoice Line Tax ID = 'AE', shall contain the Invoice Line Tax Percent greater or equal to 0.
VRBL-INV-AE-1p0-46 An Invoice Line Tax Group with Invoice Line Tax Scheme ID = VAT and Invoice Line Tax ID = 'AE', shall contain the Buyer Tax Company ID.
VRBL-INV-AE-1p0-56 The Invoice Type Code is '81' or '480',the value of the Invoice Line Tax ID must be contained in UAE Tax exempted codes [VRBL-CL-AE-TaxExemptionCodes] or be contained in UAE Tax exempted codes [VRBL-CL-AE-TaxExemptionCodes] (prefixed by 'VRBL:AE:'). Allowed values: E, O, Z or VRBL:AE:E, VRBL:AE:O, VRBL:AE:Z.
VRBL-INV-AE-1p0-80 The value of the Invoice Line Tax ID must be contained in UAE Tax codes [VRBL-CL-AE-TaxCodes] or be contained in UAE Tax codes [VRBL-CL-AE-TaxCodes] (prefixed by 'VRBL:AE:'). Allowed values: AE, E, N, O, S, Z or VRBL:AE:AE, VRBL:AE:E, VRBL:AE:N, VRBL:AE:O, VRBL:AE:S, VRBL:AE:Z.
VRBL-INV-AE-1p0-126 When the Invoice Line Tax ID is 'S' (Standard rated), the Invoice Line Tax Percent MUST be exactly 5.00%.
VRBL-INV-CORE-519 The Invoice Line Tax Group expects a maximum of one Invoice Line Tax Exemption Reason.