/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID
Invoiced Item Tax Category Code
| Context ID | INV1403 |
| Cardinality | 0..1 |
| Usage | M |
| Format | Code (subset UNCL 5305) |
| Mandate Business Term Code | BT-151 |
| Final Format Path | /Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID |
Description
The tax category code for the invoiced item.
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 |
|---|---|
| VRBL-INV-FR-CIUS-1p0-119 | The value of the Invoiced Item Tax Category Code must be contained in Tax Category ID (subset of UNCL5305 allowed in France) [VRBL-CL-FR-TaxCategoryID-5305], excluding values in Tax Category ID (disallowed values in France) [VRBL-CL-FR-TaxCategoryID-5305-Forbidden]. |