/ubl:Invoice/cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'false']/cac:TaxCategory

Document Level Allowance Tax Category

Context ID	INV0895
Cardinality	0..n
Usage	M

Format
Mandate Business Term Code	BT-95-00

Final Format Path /Invoice/cac:AllowanceCharge/cac:TaxCategory

Description

A group of business terms providing information about tax category of the document allowance.

Child elements

Cardinality	Usage	Description	Element
0..1	M	Document Level Allowance Tax Category Code An identifier for this tax category.	`cbc:ID`
0..1	O	Document Level Allowance Tax Rate The tax rate for this category, expressed as a percentage.	`cbc:Percent`
0..1	M	Document Level Allowance Tax Scheme The taxation scheme within which this tax category is defined.	`cac:TaxScheme`

Rules

Rule ID	Error Message
VRBL-INV-EN16931-M-154	In a Document Level Allowances where the Document Level Allowance Tax Category Code is "Reverse charge" the Document Level Allowance Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-160	In a Document Level Allowances where the Document Level Allowance Tax Category Code is "Exempt from VAT", the Document Level Allowance Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-165	In a Document Level Allowances where the Document Level Allowance Tax Category Code is "Export outside the EU", the Document Level Allowance Tax Rate must be 0 (zero)
VRBL-INV-EN16931-M-171	In a Document Level Allowances where the Document Level Allowance Tax Category Code is "Intra-community supply", the Document Level Allowance Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-177	In a Document Level Allowances where the Document Level Allowance Tax Category Code is "IGIC", the Document Level Allowance Tax Rate must be 0 (zero) or greater than zero.
VRBL-INV-EN16931-M-183	In a Document Level Allowances where the Document Level Allowance Tax Category Code is "IPSI", the Document Level Allowance Tax Rate must be 0 (zero) or greater than zero.
VRBL-INV-EN16931-M-195	In a Document Level Allowances where the Document Level Allowance Tax Category Code is "Standard rated", the Document Level Allowance Tax Rate must be greater than zero.
VRBL-INV-EN16931-M-201	In a Document Level Allowances where the Document Level Allowance Tax Category Code is "Zero rated", the Document Level Allowance Tax Rate must be 0 (zero).
VRBL-INV-CORE-311	The Document Level Allowance Tax Category Code must exist within the Document Level Allowance Tax Category.
VRBL-INV-CORE-312	When Document Level Allowance Tax Category Code is not 'O', the Document Level Allowance Tax Rate must exist within the Document Level Allowance Tax Category.
VRBL-INV-CORE-314	The Document Level Allowance Tax Category expects a maximum of one Document Level Allowance Tax Exemption Reason Text.
VRBL-INV-CORE-315	The Document Level Allowance Tax Scheme must exist within the Document Level Allowance Tax Category.