/ubl:Invoice/cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'false']/cac:TaxCategory

Document Level Allowance Tax Category

Australia | VRBL-Invoice-AU-1p0
Context ID INV0895
Usage O*
Final Format Path /ubl:Invoice/cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'false']/cac:TaxCategory

Description

A group of business terms providing information about tax category of the document allowance.

Child elements
Usage Element Description Cardinality
O* cbc:ID Document Level Allowance Tax Category Code

An identifier for this tax category.

 0..1
O cbc:Percent Document Level Allowance Tax Rate

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

 0..1
M cac:TaxScheme Document Level Allowance Tax Scheme

The taxation scheme within which this tax category is defined.

 0..1
Details

vrbl-invoice-au-1p0

In the case of Australia, for each document level discount, the Tax Category ID must exist and it must be transmitted in the element cac:TaxCategory/cbc:ID.

The Tax Scheme ID in element cac:TaxCategory/cac:TaxScheme/cbc:ID must contain the value GST.
Regarding the Tax Rate:

if the document level discount Tax Category code in cac:TaxCategory/cbc:ID is E (exempt from tax), then the Tax Rate in cac:TaxCategory/cbc:Percent must be 0.
if the document level discount Tax Category code in cac:TaxCategory/cbc:ID is G (export), then the Tax Rate in cac:TaxCategory/cbc:Percent must be 0.
if the document level discount Tax Category code in cac:TaxCategory/cbc:ID is S (standard rate), then the Tax Rate in cac:TaxCategory/cbc:Percent must be greater than 0.
if the document level discount Tax Category code in cac:TaxCategory/cbc:ID is Z (zero rated), then the Tax Rate in cac:TaxCategory/cbc:Percent must be 0.
if the document level discount Tax Category code in cac:TaxCategory/cbc:ID is O (not subject to tax), then the cac:TaxCategory/cbc:Percent must not be sent.

Code Description
E Exempt from tax
G Free export item, tax not charged
O Outside scope of tax
S Standard rate
Z Zero rated goods

Example: AU_Invoice.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:AllowanceCharge>
    <!-- ... omitted for readability -->
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>10</cbc:Percent>
      <cac:TaxScheme>
        <cbc:ID>GST</cbc:ID>
      </cac:TaxScheme>
    </cac:TaxCategory>
  </cac:AllowanceCharge>
  <!-- ... omitted for readability -->
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-PEPPOL-PINT-AUNZ-1p0-25 The Document Level Allowance Tax Category Code must exist, when the Document Level Allowance Tax Scheme Code equal "GST".
VRBL-INV-CORE-311 The Document Level Allowance Tax Category Code must exist within the Document Level Allowance Tax Category.
VRBL-INV-CORE-314 The Document Level Allowance Tax Category expects a maximum of one Document Level Allowance Tax Exemption Reason Text.
VRBL-INV-CORE-315 The Document Level Allowance Tax Scheme must exist within the Document Level Allowance Tax Category.