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

Line Tax Information

United Arab Emirates | VRBL-Invoice-AE-1p0
Context ID INV1402
Usage O*
Mandate Business Term Code IBG-30
Final Format Path /ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory

Description

A group of business terms providing information about the tax applicable for the goods and services invoiced on the Invoice line.

Child elements
Usage Element Description Cardinality
M cbc:ID Invoiced Item Tax Category Code

An identifier for this tax category.

 0..1
O cbc:Percent Invoiced Item Tax Rate

The tax rate for this category, expressed as a percentage.

 0..1
O cbc:PerUnitAmount Invoiced Item Unit Tax

Where a tax is applied at a certain rate per unit, the rate per unit applied.

 0..1
C cbc:TaxExemptionReasonCode Tax Exemption Reason Code

The reason for tax being exempted, expressed as a code.

 0..1
C cbc:TaxExemptionReason Tax Exemption Reason Text

The reason for tax being exempted, expressed as text.

 0..n
O cac:TaxScheme Invoiced Item Tax Scheme

The taxation scheme within which this tax category is defined.

 0..1
Details

Example: UAE_Beneficiary-ID-Invoice.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:InvoiceLine>
    <!-- ... omitted for readability -->
    <cac:Item>
      <!-- ... omitted for readability -->
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>5</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <!-- ... omitted for readability -->
  </cac:InvoiceLine>
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-AE-1p0-10 An Line Tax Information with Invoiced Item Tax Scheme Codethat contains Invoiced Item Tax Category Code = 'AE', shall contain the Invoiced Item Tax Rate greater or equal to 0.
VRBL-INV-AE-1p0-46 An Line Tax Information with Invoiced Item Tax Scheme Code = VAT and Invoiced Item Tax Category Code = 'AE', shall contain the Buyer Tax ID.
VRBL-INV-AE-1p0-56 The Invoice Type Code is '81' or '480',the value of the Invoiced Item Tax Category Code 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 Invoiced Item Tax Category Code 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 Invoiced Item Tax Category Code is 'S' (Standard rated), the Invoiced Item Tax Rate MUST be exactly 5.00%.
VRBL-INV-CORE-519 The Line Tax Information expects a maximum of one Tax Exemption Reason Text.