/ubl:Invoice/cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'true']/cac:TaxCategory

Document Level Charge Tax Category

Lithuania | VRBL-Invoice-LT-1p0
Context ID INV0918
Usage M
Final Format Path /ubl:Invoice/cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'true']/cac:TaxCategory

Description

A group of business terms providing information about tax category of the document charge.

Child elements
Usage Element Description Cardinality
M cbc:ID Document Level Charge Tax Category Code

An identifier for this tax category.

 0..1
O cbc:Percent Document Level Charge Tax Rate

The tax rate for this category, expressed as a percentage.

 0..1
M cac:TaxScheme Document Level Charge Tax Scheme

The taxation scheme within which this tax category is defined.

 0..1
Details

Example: LT_creditnote_381.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:AllowanceCharge>
    <!-- ... omitted for readability -->
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>21</cbc:Percent>
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:TaxCategory>
  </cac:AllowanceCharge>
  <!-- ... omitted for readability -->
</ubl:Invoice>
Rules
Rule ID Error Message
VRBL-INV-PEPPOL-RCM-60 When Document Level Charge Tax Exemption Reason Code is 'VATEX-EU-G' Document Level Charge Tax Category Code must be 'G'.
VRBL-INV-PEPPOL-RCM-63 When Document Level Charge Tax Exemption Reason Code is 'VATEX-EU-O' Document Level Charge Tax Category Code must be 'O'.
VRBL-INV-PEPPOL-RCM-66 When Document Level Charge Tax Exemption Reason Code is 'VATEX-EU-IC' Document Level Charge Tax Category Code must be 'K'.
VRBL-INV-PEPPOL-RCM-69 When Document Level Charge Tax Exemption Reason Code is 'VATEX-EU-AE' Document Level Charge Tax Category Code must be 'AE'.
VRBL-INV-PEPPOL-RCM-72 When Document Level Charge Tax Exemption Reason Code is 'VATEX-EU-D' Document Level Charge Tax Category Code must be 'E'.
VRBL-INV-PEPPOL-RCM-75 When Document Level Charge Tax Exemption Reason Code is 'VATEX-EU-F' Document Level Charge Tax Category Code must be 'E'.
VRBL-INV-PEPPOL-RCM-78 When Document Level Charge Tax Exemption Reason Code is 'VATEX-EU-I' Document Level Charge Tax Category Code must be 'E'.
VRBL-INV-PEPPOL-RCM-81 When Document Level Charge Tax Exemption Reason Code is 'VATEX-EU-J' Document Level Charge Tax Category Code must be 'E'.
VRBL-INV-EN16931-M-155 In a Document Level Charges where the Document Level Charge Tax Category Code is "Reverse charge" the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-161 In a Document Level Charges where the Document Level Charge Tax Category Code is "Exempt from VAT", the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-166 In a Document Level Charges where the Document Level Charge Tax Category Code is "Export outside the EU", the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-172 In a Document Level Charges where the Document Level Charge Tax Category Code is "Intra-community supply", the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-178 In a Document Level Charges where the Document Level Charge Tax Category Code is "IGIC", the Document Level Charge Tax Rate must be 0 (zero) or greater than zero.
VRBL-INV-EN16931-M-184 In a Document Level Charges where the Document Level Charge Tax Category Code is "IPSI", the Document Level Charge Tax Rate must be 0 (zero) or greater than zero.
VRBL-INV-EN16931-M-196 In a Document Level Charges where the Document Level Charge Tax Category Code is "Standard rated", the Document Level Charge Tax Rate must be greater than zero.
VRBL-INV-EN16931-M-202 In a Document Level Charges where the Document Level Charge Tax Category Code is "Zero rated", the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-CORE-335 The Document Level Charge Tax Category expects a maximum of one Document Level Charge Tax Exemption Reason Text.
VRBL-INV-CORE-336 The Document Level Charge Tax Scheme must exist within the Document Level Charge Tax Category.