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

VRBL-Invoice-AU-1p0 - Tax Breakdown

Australia | VRBL-Invoice-AU-1p0

Context ID	INV1037
Usage	M+

Mandate Business Term Code

IBG-23

Final Format Path /ubl:Invoice/cac:TaxTotal[cbc:TaxAmount/@currencyID = ../cbc:DocumentCurrencyCode]/cac:TaxSubtotal

Description

A group of business terms providing information about tax breakdowns by different categories, rates and exemption reasons

Child elements

Usage	Element	Description	Cardinality
M	`cbc:TaxableAmount`	Tax Category Taxable Amount The net amount to which the tax percent (rate) is applied to calculate the tax amount.	0..1
M	`cbc:TaxAmount`	Tax Category Tax Amount The amount of this tax subtotal.	1..1
M	`cac:TaxCategory`	Tax Category The tax category applicable to this subtotal.	1..1

Details

vrbl-invoice-au-1p0

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

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

Following codes can be used:

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_CreditNote.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:TaxTotal>
    <!-- ... omitted for readability -->
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="AUD">159.43</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="AUD">15.94</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>10</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>GST</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <!-- ... omitted for readability -->
</ubl:Invoice>