/ubl:Invoice/cac:TaxTotal[cbc:TaxAmount/@currencyID = ../cbc:DocumentCurrencyCode]/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason
Tax Exemption Reason
| Context ID | INV1054 |
| Cardinality | 0..n |
| Usage | C |
| Format | Text (max. 1024) |
| Mandate Business Term Code | BT-120 |
| Final Format Path | /Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason |
Description
A textual statement of the reason why the amount is exempted from tax or why no tax is being charged.
Articles 226 items 11 to 15 Directive 2006/112/EC.