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

VRBL-Invoice-AE-1p0 - Tax Exemption Reason Code

United Arab Emirates | VRBL-Invoice-AE-1p0

Context ID	INV1407
Usage	C

Usage Description	Required in case of tax exemption and if the textual tax exemption reason is not provided.
Format	Code
Mandate Business Term Code	IBT-186

Final Format Path /ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:TaxExemptionReasonCode

Description

A coded statement of the reason for why the line amount is exempted from TAX.

Details

vrbl-invoice-AE-1p0

Code	Description
`VRBL:AE:DL8.46.1`	Certain financial services
`VRBL:AE:DL8.46.2`	Supply of residential units (lease or sale)
`VRBL:AE:DL8.46.3`	Bare land
`VRBL:AE:DL8.46.4`	Local passenger transport

Example: UAE_Continous-Supplies-Invoice.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:InvoiceLine>
    <!-- ... omitted for readability -->
    <cac:Item>
      <!-- ... omitted for readability -->
      <cac:ClassifiedTaxCategory>
        <!-- ... omitted for readability -->
        <cbc:TaxExemptionReasonCode>DL8.46.4</cbc:TaxExemptionReasonCode>
        <!-- ... omitted for readability -->
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <!-- ... omitted for readability -->
  </cac:InvoiceLine>
</ubl:Invoice>