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

Invoiced Item Tax Category Code

France | VRBL-Invoice-FR-CIUS-1p0
Context ID INV1403
Usage M
Format Code (subset UNCL 5305)
Mandate Business Term Code BT-151
Final Format Path /Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID

Description

The tax category code for the invoiced item.

Details

vrbl-invoice-fr-cius-1p0

Code Description
S Standard rate (Liable for VAT in a standard way)
Z Zero rated goods (Liable for VAT with a percentage rate of zero)
E Exempt from tax (VAT/IGIC/IPSI)
AE VAT Reverse Charge (Reverse charge VAT/IGIC/IPSI rules apply)
K VAT exempt for intra community supply of goods (VAT/IGIC/IPSI not levied due to Intra-community supply rules)
G Free export item, tax not charged (VAT/IGIC/IPSI not levied due to export outside of the EU)
O Services outside scope of tax (Sale is not subject to VAT/IGIC/IPSI)
L Canary Islands General Indirect Tax (Liable for IGIC tax)
M Liable for IPSI (Ceuta/Melilla tax)

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>
        <!-- ... omitted for readability -->
      </cac:ClassifiedTaxCategory>
      <!-- ... omitted for readability -->
    </cac:Item>
    <!-- ... omitted for readability -->
  </cac:InvoiceLine>
  <!-- ... omitted for readability -->
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-FR-CIUS-1p0-119 The value of the Invoiced Item Tax Category Code must be contained in Tax Category ID (subset of UNCL5305 allowed in France) [VRBL-CL-FR-TaxCategoryID-5305], excluding values in Tax Category ID (disallowed values in France) [VRBL-CL-FR-TaxCategoryID-5305-Forbidden].