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

Line Tax Information

Australia | VRBL-Invoice-AU-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 cac:TaxScheme Invoiced Item Tax Scheme

The taxation scheme within which this tax category is defined.

 0..1
Details

vrbl-invoice-au-1p0

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

if the Tax Category code in cbc:ID is E (exempt from tax), then the Tax Rate in cbc:Percent must be 0.
if the Tax Category code in cbc:ID is G (export), then the Tax Rate in cbc:Percent must be 0.
if the Tax Category code in cbc:ID is S (standard rate), then the Tax Rate in cbc:Percent must be greater than 0.
if the Tax Category code in cbc:ID is Z (zero rated), then the Tax Rate in cbc:Percent must be 0.
if the Tax Category code in cbc:ID is O (not subject to tax), then the 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:InvoiceLine>
    <!-- ... omitted for readability -->
    <cac:Item>
      <!-- ... omitted for readability -->
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>10</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>GST</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <!-- ... omitted for readability -->
  </cac:InvoiceLine>
  <!-- ... omitted for readability -->
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-PEPPOL-PINT-AUNZ-1p0-63 The Invoiced Item Tax Category Code must exist, when the Document Level Allowance Tax Scheme Code equal "GST".
VRBL-INV-CORE-519 The Line Tax Information expects a maximum of one Tax Exemption Reason Text.