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

Tax Exemption Reason

France | VRBL-Invoice-FR-CIUS-1p0
Context ID INV1054
Usage C
Format Text (max. 1024)
Mandate Business Term Code BT-120
Final Format Path /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason

Description

A textual statement of the reason why the amount is exempted from tax or why no tax is being charged.

Articles 226 items 11 to 15 Directive 2006/112/EC.

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:TaxExemptionReason>REMBOURSEMENT</cbc:TaxExemptionReason>
        <!-- ... omitted for readability -->
      </cac:TaxCategory>
    </cac:TaxSubtotal>
    <!-- ... omitted for readability -->
  </cac:TaxTotal>
  <!-- ... omitted for readability -->
</ubl:Invoice>