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

Tax Exemption Reason

Saudi Arabia | VRBL-Invoice-SA-1p2
Context ID INV1054
Usage C
Usage Description

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

Description

A textual statement of the reason why the amount is exempted from tax or why no tax is being charged.

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:TaxExemptionReason>Export of goods | صادرات السلع من المملكة</cbc:TaxExemptionReason>
        <!-- ... omitted for readability -->
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <!-- ... omitted for readability -->
</ubl:Invoice>