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

VRBL-Invoice-LU-PeppolBIS-3p0 - Tax Category

Luxembourg | VRBL-Invoice-LU-PeppolBIS-3p0

Context ID	INV1050
Usage	M

Description

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

Child elements

Usage	Element	Description	Cardinality
M	`cbc:ID`	Tax Category Code An identifier for this tax category.	0..1
O	`cbc:Percent`	Tax Category Rate The tax rate for this category, expressed as a percentage.	0..1
M	`cac:TaxScheme`	Tax Scheme The taxation scheme within which this tax category is defined.	0..1

Details

vrbl-invoice-en16931-ubl-model

In Peppol BIS Billing 3.0, in case of a tax exemption, specific tax exemption reason codes [IBT-121] cbc:TaxExemptionReasonCode require the usage of matching tax category codes [IBT-118] cac:TaxCategory/cbc:ID.

Example: LU_creditnote_381.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:TaxTotal>
    <!-- ... omitted for readability -->
    <cac:TaxSubtotal>
      <!-- ... omitted for readability -->
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>17</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <!-- ... omitted for readability -->
</ubl:Invoice>

Rules

Rule ID	Error Message
VRBL-INV-EN16931-M-152	The Tax Subtotal Tax Amount in a Tax Sub Total where the Tax Subtotal Category ID is "Reverse charge" must be 0 (zero).
VRBL-INV-EN16931-M-153	The Tax Sub Total with Tax Subtotal Category ID is "Reverse charge" must have a Tax Subtotal Category Exemption Reason Code the Tax Subtotal Category Exemption Reason.
VRBL-INV-EN16931-M-158	The Tax Subtotal Tax Amount in a Tax Sub Total where the Tax Subtotal Category ID equals "Exempt from VAT" must equal 0 (zero).
VRBL-INV-EN16931-M-159	A Tax Sub Total with Tax Subtotal Category ID "Exempt from VAT" must have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code.
VRBL-INV-EN16931-M-215	The Tax Subtotal Tax Amount where the Tax Subtotal Category ID is "Export outside the EU" must be 0 (zero).
VRBL-INV-EN16931-M-164	A Tax Sub Total with Tax Subtotal Category ID "Export outside the EU" must have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code.
VRBL-INV-EN16931-M-169	The Tax Subtotal Tax Amount where the Tax Subtotal Category ID is "Intra-community supply" must be 0 (zero).
VRBL-INV-EN16931-M-170	A Tax Sub Total with Tax Subtotal Category ID "Intra-community suppl" must have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code.
VRBL-INV-EN16931-M-176	A Tax Sub Total with Tax Subtotal Category ID "IGIC" must not have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code.
VRBL-INV-EN16931-M-182	A Tax Sub Total with Tax Subtotal Category ID "IPSI" must not have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code.
VRBL-INV-EN16931-M-187	The Tax Subtotal Tax Amount where the Tax Subtotal Category ID is "Not subject to VAT" must be 0 (zero).
VRBL-INV-EN16931-M-188	A Tax Sub Total with Tax Subtotal Category ID "Not subject to VAT" must have a Tax Subtotal Category Exemption Reason or a Tax Subtotal Category Exemption Reason Code.
VRBL-INV-EN16931-M-199	The Tax Subtotal Tax Amount where the Tax Subtotal Category ID is "Zero rated" must be 0 (zero).
VRBL-INV-CORE-357	The Tax Category Code must exist within the Tax Category.
VRBL-INV-CORE-360	The Tax Category expects a maximum of one Tax Exemption Reason.
VRBL-INV-CORE-361	The Tax Scheme must exist within the Tax Category.