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

Tax Category

Serbia | VRBL-Invoice-RS-1p0
Context ID INV1050
Usage M

Description

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

Child elements
Usage Element Description Cardinality
O 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
O cbc:TaxExemptionReasonCode Tax Exemption Reason Code

The reason for tax being exempted, expressed as a code.

 0..1
O* cbc:TaxExemptionReason Tax Exemption Reason

The reason for tax being exempted, expressed as text.

 0..n
O cac:TaxScheme Tax Scheme

The taxation scheme within which this tax category is defined.

 0..1
Details

Example: RS_AdvanceInvoice.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>20</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
    <!-- ... omitted for readability -->
  </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.