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

Line Tax Information

France | VRBL-Invoice-FR-CIUS-1p0
Context ID INV1402
Usage M
Format
Mandate Business Term Code BG-30
Final Format Path /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 cbc:TaxExemptionReasonCode Tax Exemption Reason Code

The reason for tax being exempted, expressed as a code.

 0..1
O cbc:TaxExemptionReason Tax Exemption Reason Text

The reason for tax being exempted, expressed as text.

 0..n
M cac:TaxScheme Invoiced Item Tax Scheme

The taxation scheme within which this tax category is defined.

 0..1
Details

Example: FR-B2B-max.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:InvoiceLine>
    <!-- ... omitted for readability -->
    <cac:Item>
      <!-- ... omitted for readability -->
      <cac:ClassifiedTaxCategory>
        <cbc:ID>E</cbc:ID>
        <cbc:Percent>0.00</cbc:Percent>
        <cbc:TaxExemptionReasonCode>VATEX-EU-79-C</cbc:TaxExemptionReasonCode>
        <cbc:TaxExemptionReason>Exemption</cbc:TaxExemptionReason>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
      <!-- ... omitted for readability -->
    </cac:Item>
    <!-- ... omitted for readability -->
  </cac:InvoiceLine>
  <!-- ... omitted for readability -->
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-EN16931-M-156 In an Invoice Line where the Invoiced Item Tax Category Code is "Reverse charge" the Invoiced Item Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-162 In an Invoice Line where the Invoiced Item Tax Category Code is "Exempt from VAT", the Invoiced Item Tax Rate must must be 0 (zero).
VRBL-INV-EN16931-M-167 In an Invoice Line where the Invoiced Item Tax Category Code is "Export outside the EU", the Invoiced Item Tax Rate must must be 0 (zero).
VRBL-INV-EN16931-M-173 In an Invoice Line where the Invoiced Item Tax Category Code is "Intra-community supply", the Invoiced Item Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-179 In an Invoice Line where the Invoiced Item Tax Category Code is "IGIC", the Invoiced Item Tax Rate must be 0 (zero) or greater than zero.
VRBL-INV-EN16931-M-185 In an Invoice Line where the Invoiced Item Tax Category Code is "IPSI", the Invoiced Item Tax Rate must be 0 (zero) or greater than zero.
VRBL-INV-EN16931-M-197 In an Invoice Line where the Invoiced Item Tax Category Code is "Standard rated", the Invoiced Item Tax Rate must be greater than zero.
VRBL-INV-EN16931-M-203 In an Invoice Line where the Invoiced Item Tax Category Code is "Zero rated", the Invoiced Item Tax Rate must be 0 (zero).
VRBL-INV-CORE-519 The Line Tax Information expects a maximum of one Tax Exemption Reason Text.