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

Tax Exemption Reason Code

France | VRBL-Invoice-FR-CIUS-1p0
Context ID INV1053
Usage C
Format Code (EN16931 Codelists)
Mandate Business Term Code BT-121
Final Format Path /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode

Description

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

Code list issued and maintained by the Connecting Europe Facility.

Details

Example: FR-B2B-max.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:TaxTotal>
    <!-- ... omitted for readability -->
    <cac:TaxSubtotal>
      <!-- ... omitted for readability -->
      <cac:TaxCategory>
        <!-- ... omitted for readability -->
        <cbc:TaxExemptionReasonCode>VATEX-EU-79-C</cbc:TaxExemptionReasonCode>
        <!-- ... omitted for readability -->
      </cac:TaxCategory>
    </cac:TaxSubtotal>
    <!-- ... omitted for readability -->
  </cac:TaxTotal>
  <!-- ... omitted for readability -->
</ubl:Invoice>