/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory
Line Tax Information
| Context ID | INV1402 |
| Cardinality | 0..n |
| Usage | O* |
| Mandate Business Term Code | IBG-30 |
| Final Format Path | /ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory |
Description
A group of business terms providing information about the tax applicable for the goods and services invoiced on the Invoice line.
Child elements
| Cardinality | Usage | Description | Element |
|---|---|---|---|
| 0..1 | M |
Invoiced Item Tax Category Code
An identifier for this tax category. |
cbc:ID |
| 0..1 | O |
Invoiced Item Tax Rate
The tax rate for this category, expressed as a percentage. |
cbc:Percent |
| 0..1 | O |
Invoiced Item Unit Tax
Where a tax is applied at a certain rate per unit, the rate per unit applied. |
cbc:PerUnitAmount |
| 0..1 | C |
Tax Exemption Reason Code
The reason for tax being exempted, expressed as a code. |
cbc:TaxExemptionReasonCode |
| 0..n | C |
Tax Exemption Reason Text
The reason for tax being exempted, expressed as text. |
cbc:TaxExemptionReason |
| 0..1 | O |
Invoiced Item Tax Scheme
The taxation scheme within which this tax category is defined. |
cac:TaxScheme |
Rules
| Rule ID | Error Message |
|---|---|
| VRBL-INV-AE-1p0-10 | An Line Tax Information with Invoiced Item Tax Scheme Codethat contains Invoiced Item Tax Category Code = 'AE', shall contain the Invoiced Item Tax Rate greater or equal to 0. |
| VRBL-INV-AE-1p0-46 | An Line Tax Information with Invoiced Item Tax Scheme Code = VAT and Invoiced Item Tax Category Code = 'AE', shall contain the Buyer Tax ID. |
| VRBL-INV-AE-1p0-56 | The Invoice Type Code is '81' or '480',the value of the Invoiced Item Tax Category Code must be contained in UAE Tax exempted codes [VRBL-CL-AE-TaxExemptionCodes] or be contained in UAE Tax exempted codes [VRBL-CL-AE-TaxExemptionCodes] (prefixed by 'VRBL:AE:'). Allowed values: E, O, Z or VRBL:AE:E, VRBL:AE:O, VRBL:AE:Z. |
| VRBL-INV-AE-1p0-80 | The value of the Invoiced Item Tax Category Code must be contained in UAE Tax codes [VRBL-CL-AE-TaxCodes] or be contained in UAE Tax codes [VRBL-CL-AE-TaxCodes] (prefixed by 'VRBL:AE:'). Allowed values: AE, E, N, O, S, Z or VRBL:AE:AE, VRBL:AE:E, VRBL:AE:N, VRBL:AE:O, VRBL:AE:S, VRBL:AE:Z. |
| VRBL-INV-AE-1p0-126 | When the Invoiced Item Tax Category Code is 'S' (Standard rated), the Invoiced Item Tax Rate MUST be exactly 5.00%. |
| VRBL-INV-CORE-519 | The Line Tax Information expects a maximum of one Tax Exemption Reason Text. |