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

Tax Category Code

Context ID INV1051
Cardinality 0..1
Usage M
Format Code (subset UNCL 5305)
Mandate Business Term Code BT-118
Final Format Path /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID

Description

Coded identification of a tax category.

Details

vrbl-invoice-fr-cius-1p0

Code Description
S Standard rate (Liable for VAT in a standard way)
Z Zero rated goods (Liable for VAT with a percentage rate of zero)
E Exempt from tax (VAT/IGIC/IPSI)
AE VAT Reverse Charge (Reverse charge VAT/IGIC/IPSI rules apply)
K VAT exempt for intra community supply of goods (VAT/IGIC/IPSI not levied due to Intra-community supply rules)
G Free export item, tax not charged (VAT/IGIC/IPSI not levied due to export outside of the EU)
O Services outside scope of tax (Sale is not subject to VAT/IGIC/IPSI)
L Canary Islands General Indirect Tax (Liable for IGIC tax)
M Liable for IPSI (Ceuta/Melilla tax)

Rules

Rule ID Error Message