/ubl:Invoice/cec:UBLExtensions/cec:UBLExtension/cec:ExtensionContent/vrbl:InvoiceExtension/vrbl:InvoicedPrepaymentAmount/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory

VRBL-Invoice-RS-1p0 - Prepayment Tax Subtotal Category Group

Serbia | VRBL-Invoice-RS-1p0

Context ID	INV0072
Usage	M

Description

The tax category applicable to this subtotal.

Child elements

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

Details

Example: RS_FinalInvoice.xml

<ubl:Invoice>
  <ext:UBLExtensions>
    <ext:UBLExtension>
      <ext:ExtensionContent>
        <vrbl:InvoiceExtension>
          <vrbl:InvoicedPrepaymentAmount>
            <!-- ... omitted for readability -->
            <cac:TaxTotal>
              <!-- ... omitted for readability -->
              <cac:TaxSubtotal>
                <!-- ... omitted for readability -->
                <cac:TaxCategory>
                  <cbc:ID>S</cbc:ID>
                  <cbc:Percent>20</cbc:Percent>
                  <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                  </cac:TaxScheme>
                </cac:TaxCategory>
              </cac:TaxSubtotal>
              <!-- ... omitted for readability -->
            </cac:TaxTotal>
          </vrbl:InvoicedPrepaymentAmount>
          <!-- ... omitted for readability -->
        </vrbl:InvoiceExtension>
      </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- ... omitted for readability -->
</ubl:Invoice>

Rules

Rule ID	Error Message
VRBL-INV-RS-1p0-19	When the Seller is Serbian, and the Seller Tax Scheme Code is "VAT", and the Invoice Type Code is "380", then the Prepayment Tax Subtotal Tax ID must be one of the following values: S, AE, Z, E, R, O, OE, SS, N.