/ubl:Invoice/cac:TaxTotal[cbc:TaxAmount/@currencyID = ../cbc:DocumentCurrencyCode]/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode
Tax Exemption Reason Code
| Context ID | INV1053 |
| Cardinality | 0..1 |
| Usage | C |
| Format | Code (EN16931 Codelists) |
| Mandate Business Term Code | BT-121 |
| Final Format Path | /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode |
Description
A coded statement of the reason for why the amount is exempted from tax.
Code list issued and maintained by the Connecting Europe Facility.