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

VRBL-Invoice-LV-1p0 - Tax Breakdown

Latvia | VRBL-Invoice-LV-1p0

Context ID	INV1037
Usage	M+

Mandate Business Term Code

BG-23

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

Description

A group of business terms providing information about tax breakdowns by different categories, rates and exemption reasons

Child elements

Usage	Element	Description	Cardinality
M	`cbc:TaxableAmount`	Tax Category Taxable Amount The net amount to which the tax percent (rate) is applied to calculate the tax amount.	0..1
M	`cbc:TaxAmount`	Tax Category Tax Amount The amount of this tax subtotal.	1..1
M	`cac:TaxCategory`	Tax Category The tax category applicable to this subtotal.	1..1

Details

Example: LV_creditnote_381.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:TaxTotal>
    <!-- ... omitted for readability -->
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">400</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">24</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>6</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-141	The Tax Category Taxable Amount must exist within the Tax Breakdown.
VRBL-INV-EN16931-M-143	The Tax Category Code must exist within the Tax Breakdown.
VRBL-INV-EN16931-M-144	When Tax Category Code is not 'O', the Tax Category Rate of VAT must exist within the Tax Breakdown.