/ubl:Invoice/cec:UBLExtensions/cec:UBLExtension/cec:ExtensionContent/vrbl:InvoiceExtension/vrbl:ReducedTotals/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID

VRBL-Invoice-RS-1p0 - Reduced Tax Subtotal Tax ID

Serbia | VRBL-Invoice-RS-1p0

Context ID	INV0110
Usage	M

Description

An identifier for this tax category.

In Serbia, a subset of the UNCL5305 code list is used.

Details

vrbl-invoice-rs-1p0

Code	Description
`S`	Standard rate
`AE`	Reverse Charge
`Z`	Zero rated goods/tax exemption with right to deduction
`E`	Exempt from VAT/tax exemption without deduction rights
`R`	Exempt from VAT
`O`	Services outside scope of VAT
`OE`	Services outside scope of VAT 2
`SS`	Special procedures
`N`	Cancellation

Example: RS_FinalInvoice.xml

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