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

Line Tax Information

Hungary | VRBL-Invoice-HU-1p0
Context ID INV1402
Usage O

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
O cac:TaxScheme Invoiced Item Tax Scheme

The taxation scheme within which this tax category is defined.

 0..1
Details

Example: HU_invoice_380_domestic_final_invoice.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:InvoiceLine>
    <!-- ... omitted for readability -->
    <cac:Item>
      <!-- ... omitted for readability -->
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>27.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <!-- ... omitted for readability -->
  </cac:InvoiceLine>
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-HU-1p0-46 When Invoiced Item Tax Category Code is O, the Tax Exemption Reason Code and the Tax Exemption Reason Text must be provided.
VRBL-INV-HU-1p0-48 When Invoiced Item Tax Category Code is E, the Tax Exemption Reason Code must be provided.
VRBL-INV-CORE-519 The Line Tax Information expects a maximum of one Tax Exemption Reason Text.