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

Document Level Charge Tax Category

Context ID	INV0918
Cardinality	0..n
Usage	M

Format
Mandate Business Term Code	BT-102-00

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

Description

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

Child elements

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

Rules

Rule ID	Error Message
VRBL-INV-EN16931-M-155	In a Document Level Charges where the Document Level Charge Tax Category Code is "Reverse charge" the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-161	In a Document Level Charges where the Document Level Charge Tax Category Code is "Exempt from VAT", the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-166	In a Document Level Charges where the Document Level Charge Tax Category Code is "Export outside the EU", the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-172	In a Document Level Charges where the Document Level Charge Tax Category Code is "Intra-community supply", the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-EN16931-M-178	In a Document Level Charges where the Document Level Charge Tax Category Code is "IGIC", the Document Level Charge Tax Rate must be 0 (zero) or greater than zero.
VRBL-INV-EN16931-M-184	In a Document Level Charges where the Document Level Charge Tax Category Code is "IPSI", the Document Level Charge Tax Rate must be 0 (zero) or greater than zero.
VRBL-INV-EN16931-M-196	In a Document Level Charges where the Document Level Charge Tax Category Code is "Standard rated", the Document Level Charge Tax Rate must be greater than zero.
VRBL-INV-EN16931-M-202	In a Document Level Charges where the Document Level Charge Tax Category Code is "Zero rated", the Document Level Charge Tax Rate must be 0 (zero).
VRBL-INV-CORE-335	The Document Level Charge Tax Category expects a maximum of one Document Level Charge Tax Exemption Reason Text.
VRBL-INV-CORE-336	The Document Level Charge Tax Scheme must exist within the Document Level Charge Tax Category.