/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:TaxExemptionReason

Tax Exemption Reason Text

Context ID INV1412
Cardinality 0..n
Usage O
Format Text (max. 1024)
Mandate Business Term Code EXT-FR-FE-178
Final Format Path /Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:TaxExemptionReason

Description

A textual statement of the reason why the line amount is exempted from TAX or why no TAX is being charged

Articles 226 items 11 to 15 Directive 2006/112/EC [2].