/ubl:Invoice/cac:TaxTotal[cbc:TaxAmount/@currencyID = ../cbc:DocumentCurrencyCode]/cac:TaxSubtotal/cac:TaxCategory
Invoice Tax Subtotal Category Group
| Context ID | INV1050 |
| Cardinality | 1..1 |
| Usage | M |
Description
The tax category applicable to this subtotal.
A group of business terms providing information about the tax category.
Child elements
| Cardinality | Usage | Description | Element |
|---|---|---|---|
| 0..1 | M |
Invoice Tax Subtotal Tax ID
An identifier for this tax category. |
cbc:ID |
| 0..1 | M |
Invoice Tax Subtotal Tax Percent
The tax rate for this category, expressed as a percentage. |
cbc:Percent |
| 0..1 | O |
Invoice Tax Subtotal Category Exemption Reason Code
The reason for tax being exempted, expressed as a code. |
cbc:TaxExemptionReasonCode |
| 0..n | O |
Invoice Tax Subtotal Category Exemption Reason
The reason for tax being exempted, expressed as text. |
cbc:TaxExemptionReason |
| 0..1 | M |
Invoice Tax Subtotal Category Scheme Group
The taxation scheme within which this tax category is defined. |
cac:TaxScheme |
Details
vrbl-invoice-en16931-ubl-model
In Peppol BIS Billing 3.0, in case of a tax exemption, specific tax exemption reason codes [IBT-121] cbc:TaxExemptionReasonCode require the usage of matching tax category codes [IBT-118] cac:TaxCategory/cbc:ID.
Rules
| Rule ID | Error Message |
|---|---|
| VRBL-INV-EN16931-M-152 | The Tax Subtotal Tax Amount in a Tax Sub Total where the Tax Subtotal Category ID is "Reverse charge" must be 0 (zero). |
| VRBL-INV-EN16931-M-153 | The Tax Sub Total with Tax Subtotal Category ID is "Reverse charge" must have a Tax Subtotal Category Exemption Reason Code the Tax Subtotal Category Exemption Reason. |
| VRBL-INV-EN16931-M-158 | The Tax Subtotal Tax Amount in a Tax Sub Total where the Tax Subtotal Category ID equals "Exempt from VAT" must equal 0 (zero). |
| VRBL-INV-EN16931-M-159 | A Tax Sub Total with Tax Subtotal Category ID "Exempt from VAT" must have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code. |
| VRBL-INV-EN16931-M-215 | The Tax Subtotal Tax Amount where the Tax Subtotal Category ID is "Export outside the EU" must be 0 (zero). |
| VRBL-INV-EN16931-M-164 | A Tax Sub Total with Tax Subtotal Category ID "Export outside the EU" must have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code. |
| VRBL-INV-EN16931-M-169 | The Tax Subtotal Tax Amount where the Tax Subtotal Category ID is "Intra-community supply" must be 0 (zero). |
| VRBL-INV-EN16931-M-170 | A Tax Sub Total with Tax Subtotal Category ID "Intra-community suppl" must have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code. |
| VRBL-INV-EN16931-M-176 | A Tax Sub Total with Tax Subtotal Category ID "IGIC" must not have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code. |
| VRBL-INV-EN16931-M-182 | A Tax Sub Total with Tax Subtotal Category ID "IPSI" must not have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code. |
| VRBL-INV-EN16931-M-187 | The Tax Subtotal Tax Amount where the Tax Subtotal Category ID is "Not subject to VAT" must be 0 (zero). |
| VRBL-INV-EN16931-M-188 | A Tax Sub Total with Tax Subtotal Category ID "Not subject to VAT" must have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code. |
| VRBL-INV-EN16931-M-194 | A Tax Sub Total with Tax Subtotal Category ID "Standard rated" must not have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code. |
| VRBL-INV-EN16931-M-199 | The Tax Subtotal Tax Amount where the Tax Subtotal Category ID is "Zero rated" must be 0 (zero). |
| VRBL-INV-CORE-357 | The Invoice Tax Subtotal Tax ID must exist within the Invoice Tax Subtotal Category Group. |
| VRBL-INV-CORE-360 | The Invoice Tax Subtotal Category Group expects a maximum of one Invoice Tax Subtotal Category Exemption Reason. |
| VRBL-INV-CORE-361 | The Invoice Tax Subtotal Category Scheme Group must exist within the Invoice Tax Subtotal Category Group. |