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

Tax Exemption Reason Code

Saudi Arabia | VRBL-Invoice-SA-1p2
Context ID INV1053
Usage C
Usage Description

Required in case of tax subtotal is exempt from VAT, zero rated or not subject to VAT.

Description

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

Following combinations of Tax Category Code, Tax Exemption Code and Tax Exemption Reason are allowed:

Tax Category ID Code Description
E VRBL:SA:VATEX-SA-29 Financial services mentioned in Article 29 of the VAT Regulations
E VRBL:SA:VATEX-SA-29-7 Life insurance services mentioned in Article 29 of the VAT Regulations
E VRBL:SA:VATEX-SA-30 Real estate transactions mentioned in Article 30 of the VAT Regulations
Z VRBL:SA:VATEX-SA-32 Export of goods
Z VRBL:SA:VATEX-SA-33 Export of services
Z VRBL:SA:VATEX-SA-34-1 The international transport of Goods
Z VRBL:SA:VATEX-SA-34-2 international transport of passengers
Z VRBL:SA:VATEX-SA-34-3 services directly connected and incidental to a Supply of international passenger transport
Z VRBL:SA:VATEX-SA-34-4 Supply of a qualifying means of transport
Z VRBL:SA:VATEX-SA-34-5 Any services relating to Goods or passenger transportation, as defined in article twenty five of these Regulations
Z VRBL:SA:VATEX-SA-35 Medicines and medical equipment
Z VRBL:SA:VATEX-SA-36 Qualifying metals
Z VRBL:SA:VATEX-SA-EDU Private education to citizen
Z VRBL:SA:VATEX-SA-HEA Private healthcare to citizen
Z VRBL:SA:VATEX-SA-MLTRY supply of qualified military goods
Z VRBL:SA:VATEX-SA-DIPLOMAT Diplomat
O VRBL:SA:VATEX-SA-OOS Reason is free text, to be provided by the taxpayer on case to case basis.

Details

Example: SA_Export_Invoice_380.xml

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:TaxTotal>
    <!-- ... omitted for readability -->
    <cac:TaxSubtotal>
      <!-- ... omitted for readability -->
      <cac:TaxCategory>
        <!-- ... omitted for readability -->
        <cbc:TaxExemptionReasonCode>VRBL:SA:VATEX-SA-32</cbc:TaxExemptionReasonCode>
        <!-- ... omitted for readability -->
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <!-- ... omitted for readability -->
</ubl:Invoice>