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

VRBL-Invoice-RS-1p0 - Tax Exemption Reason Code

Serbia | VRBL-Invoice-RS-1p0

Context ID	INV1053
Usage	O

Description

A coded statement of the reason for why the amount is exempted from tax.

The exemption reason codes allowed for Serbia e-invoicing depend on the VAT category.

Details

vrbl-invoice-rs-1p0

Following code combinations are allowed:

VAT category code	VAT exemption code
AE	`VRBL:RS:PDV-RS-10-2-1`
AE	`VRBL:RS:PDV-RS-10-2-2`
AE	`VRBL:RS:PDV-RS-10-2-3`
AE	`VRBL:RS:PDV-RS-10-2-4`
AE	`VRBL:RS:PDV-RS-10-2-5-1`
AE	`VRBL:RS:PDV-RS-10-2-5-2`
AE	`VRBL:RS:PDV-RS-10-2-5-3`
AE	`VRBL:RS:PDV-RS-36b-6`
Z	`VRBL:RS:PDV-RS-24-1-1`
Z	`VRBL:RS:PDV-RS-24-1-2`
Z	`VRBL:RS:PDV-RS-24-1-3`
Z	`VRBL:RS:PDV-RS-24-1-5`
Z	`VRBL:RS:PDV-RS-24-1-5a`
Z	`VRBL:RS:PDV-RS-24-1-6`
Z	`VRBL:RS:PDV-RS-24-1-6a`
Z	`VRBL:RS:PDV-RS-24-1-7`
Z	`VRBL:RS:PDV-RS-24-1-7a`
Z	`VRBL:RS:PDV-RS-24-1-8`
Z	`VRBL:RS:PDV-RS-24-1-9`
Z	`VRBL:RS:PDV-RS-24-1-10`
Z	`VRBL:RS:PDV-RS-24-1-11`
Z	`VRBL:RS:PDV-RS-24-1-12`
Z	`VRBL:RS:PDV-RS-24-1-13`
Z	`VRBL:RS:PDV-RS-24-1-14`
Z	`VRBL:RS:PDV-RS-24-1-15`
Z	`VRBL:RS:PDV-RS-24-1-16-1`
Z	`VRBL:RS:PDV-RS-24-1-16-2`
Z	`VRBL:RS:PDV-RS-24-1-16-3`
Z	`VRBL:RS:PDV-RS-24-1-16-4`
Z	`VRBL:RS:PDV-RS-24-1-16a`
Z	`VRBL:RS:PDV-RS-24-1-16b`
Z	`VRBL:RS:PDV-RS-24-1-16v`
Z	`VRBL:RS:PDV-RS-24-1-16g`
Z	`VRBL:RS:PDV-RS-24-1-17`
E	`VRBL:RS:PDV-RS-25-1-1`
E	`VRBL:RS:PDV-RS-25-1-1a`
E	`VRBL:RS:PDV-RS-25-1-2`
E	`VRBL:RS:PDV-RS-25-1-3`
E	`VRBL:RS:PDV-RS-25-1-4`
E	`VRBL:RS:PDV-RS-25-1-5`
E	`VRBL:RS:PDV-RS-25-1-6`
E	`VRBL:RS:PDV-RS-25-1-7`
E	`VRBL:RS:PDV-RS-25-1-8`
E	`VRBL:RS:PDV-RS-25-2-1`
E	`VRBL:RS:PDV-RS-25-2-2`
E	`VRBL:RS:PDV-RS-25-2-3`
E	`VRBL:RS:PDV-RS-25-2-3a`
E	`VRBL:RS:PDV-RS-25-2-3b`
E	`VRBL:RS:PDV-RS-25-2-5`
E	`VRBL:RS:PDV-RS-25-2-6`
E	`VRBL:RS:PDV-RS-25-2-7`
E	`VRBL:RS:PDV-RS-25-2-8`
E	`VRBL:RS:PDV-RS-25-2-9`
E	`VRBL:RS:PDV-RS-25-2-10`
E	`VRBL:RS:PDV-RS-25-2-11`
E	`VRBL:RS:PDV-RS-25-2-12`
E	`VRBL:RS:PDV-RS-25-2-13`
E	`VRBL:RS:PDV-RS-25-2-14`
E	`VRBL:RS:PDV-RS-25-2-15`
E	`VRBL:RS:PDV-RS-25-2-16`
E	`VRBL:RS:PDV-RS-25-2-17`
E	`VRBL:RS:PDV-RS-25-2-18`
E	`VRBL:RS:PDV-RS-25-2-19`
R	`VRBL:RS:PDV-RS-6-1-1`
R	`VRBL:RS:PDV-RS-6a`
O	`VRBL:RS:PDV-RS-11-1-1`
O	`VRBL:RS:PDV-RS-11-1-2`
O	`VRBL:RS:PDV-RS-11-1-3`
O	`VRBL:RS:PDV-RS-11-1-4`
O	`VRBL:RS:PDV-RS-11-1-5`
O	`VRBL:RS:PDV-RS-11-3`
O	`VRBL:RS:PDV-RS-12-4`
O	`VRBL:RS:PDV-RS-12-6-1`
O	`VRBL:RS:PDV-RS-12-6-2`
O	`VRBL:RS:PDV-RS-12-6-3`
O	`VRBL:RS:PDV-RS-12-6-4-1`
O	`VRBL:RS:PDV-RS-12-6-4-2`
O	`VRBL:RS:PDV-RS-12-6-4-3`
O	`VRBL:RS:PDV-RS-12-6-4-4`
O	`VRBL:RS:PDV-RS-12-6-4-5`
O	`VRBL:RS:PDV-RS-12-6-5`
O	`VRBL:RS:PDV-RS-12-6-6`
O	`VRBL:RS:PDV-RS-12-6-7-1`
O	`VRBL:RS:PDV-RS-12-6-7-2`
O	`VRBL:RS:PDV-RS-12-6-7-3`
O	`VRBL:RS:PDV-RS-12-6-7-4`
O	`VRBL:RS:PDV-RS-12-6-7-5`
O	`VRBL:RS:PDV-RS-12-6-7-6`
O	`VRBL:RS:PDV-RS-12-6-7-7`
O	`VRBL:RS:PDV-RS-12-6-7-8`
O	`VRBL:RS:PDV-RS-12-6-7-9`
O	`VRBL:RS:PDV-RS-12-6-7-10`
O	`VRBL:RS:PDV-RS-12-6-7-11`
O	`VRBL:RS:PDV-RS-12-6-7-12`
O	`VRBL:RS:PDV-RS-12-6-8`
O	`VRBL:RS:PDV-RS-12-9`
O	`VRBL:RS:PDV-RS-17-4-2`
O	`VRBL:RS:PDV-RS-61`
OE	`VRBL:RS:PDV-RS-7a-4`
OE	`VRBL:RS:PDV-RS-4-4-2NP`
OE	`VRBL:RS:PDV-RS-5-4-2NP`
OE	`VRBL:RS:PDV-RS-3NP-ostalo`
OE	`VRBL:RS:PDV-RS-17-4-2`
OE	`VRBL:RS:PDV-RS-17-4-3`
OE	`VRBL:RS:PDV-RS-9`
SS	`VRBL:RS:PDV-RS-33`
SS	`VRBL:RS:PDV-RS-35-7`
N	`VRBL:RS:PDV-RS-3-DZ`
N	`VRBL:RS:PDV-RS-4`
N	`VRBL:RS:PDV-RS-5`
N	`VRBL:RS:PDV-RS-6-1-1 (BN)`

Example: RS_AdvanceInvoice.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:TaxTotal>
    <!-- ... omitted for readability -->
    <cac:TaxSubtotal>
      <!-- ... omitted for readability -->
      <cac:TaxCategory>
        <!-- ... omitted for readability -->
        <cbc:TaxExemptionReasonCode>VRBL:RS:PDV-RS-10-2-2</cbc:TaxExemptionReasonCode>
        <!-- ... omitted for readability -->
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <!-- ... omitted for readability -->
</ubl:Invoice>