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

VRBL-Invoice-RS-1p0 - Tax Category Code

Serbia | VRBL-Invoice-RS-1p0

Context ID	INV1051
Usage	O

Description

Coded identification of a 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_AdvanceInvoice.xml

<ubl:Invoice>
  <!-- ... 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>
  <!-- ... omitted for readability -->
</ubl:Invoice>