/ubl:Invoice/cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'true']/cac:TaxCategory
Charge Tax Category Group
| Context ID | INV0918 |
| Cardinality | 0..n |
| Usage | M |
Description
A tax category applicable to this allowance or charge.
A group of business terms providing information about tax category of the document charge.
Child elements
| Cardinality | Usage | Description | Element |
|---|---|---|---|
| 0..1 | M |
Charge Tax ID
An identifier for this tax category. |
cbc:ID |
| 0..1 | O |
Charge Tax Percent
The tax rate for this category, expressed as a percentage. |
cbc:Percent |
| 0..1 | O |
Charge Tax Scheme Group
The taxation scheme within which this tax category is defined. |
cac:TaxScheme |
Rules
| Rule ID | Error Message |
|---|---|
| VRBL-INV-EN16931-M-155 | In a Charge Group where the Charge Tax ID is "Reverse charge" the Charge Tax Percent must be 0 (zero). |
| VRBL-INV-EN16931-M-161 | In a Charge Group where the Charge Tax ID is "Exempt from VAT", the Charge Tax Percent must be 0 (zero). |
| VRBL-INV-EN16931-M-166 | In a Charge Group where the Charge Tax ID is "Export outside the EU", the Charge Tax Percent must be 0 (zero). |
| VRBL-INV-EN16931-M-172 | In a Charge Group where the Charge Tax ID is "Intra-community supply", the Charge Tax Percent must be 0 (zero). |
| VRBL-INV-EN16931-M-178 | In a Charge Group where the Charge Tax ID is "IGIC", the Charge Tax Percent must be 0 (zero) or greater than zero. |
| VRBL-INV-EN16931-M-184 | In a Charge Group where the Charge Tax ID is "IPSI", the Charge Tax Percent must be 0 (zero) or greater than zero. |
| VRBL-INV-EN16931-M-196 | In a Charge Group where the Charge Tax ID is "Standard rated", the Charge Tax Percent must be greater than zero. |
| VRBL-INV-EN16931-M-202 | In a Charge Group where the Charge Tax ID is "Zero rated", the Charge Tax Percent must be 0 (zero). |
| VRBL-INV-CORE-332 | The Charge Tax ID must exist within the Charge Tax Category Group. |
| VRBL-INV-CORE-333 | When Charge Tax ID is not 'O', the Charge Tax Percent must exist within the Charge Tax Category Group. |
| VRBL-INV-CORE-335 | The Charge Tax Category Group expects a maximum of one Charge Tax Exemption Reason. |
| VRBL-INV-CORE-336 | The Charge Tax Scheme Group must exist within the Charge Tax Category Group. |