/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory
Line Tax Information
| Context ID | INV1402 |
| Cardinality | 0..n |
| Usage | O |
Description
A group of business terms providing information about the tax applicable for the goods and services invoiced on the Invoice line.
Child elements
| Cardinality | Usage | Description | Element |
|---|---|---|---|
| 0..1 | M |
Invoiced Item Tax Category Code
An identifier for this tax category. |
cbc:ID |
| 0..1 | O |
Invoiced Item Tax Rate
The tax rate for this category, expressed as a percentage. |
cbc:Percent |
| 0..1 | O |
Invoiced Item Tax Scheme
The taxation scheme within which this tax category is defined. |
cac:TaxScheme |
Rules
| Rule ID | Error Message |
|---|---|
| VRBL-INV-RS-1p0-15 | When the Seller is Serbian, and the Invoiced Item Tax Scheme Code is "VAT", then the Invoiced Item Tax Category Code must be one of the following values: S, AE, Z, E, R, O, OE, SS, N. |
| VRBL-INV-EN16931-M-156 | In an Invoice Line where the Invoiced Item Tax Category Code is "Reverse charge" the Invoiced Item Tax Rate must be 0 (zero). |
| VRBL-INV-EN16931-M-162 | In an Invoice Line where the Invoiced Item Tax Category Code is "Exempt from VAT", the Invoiced Item Tax Rate must must be 0 (zero). |
| VRBL-INV-EN16931-M-167 | In an Invoice Line where the Invoiced Item Tax Category Code is "Export outside the EU", the Invoiced Item Tax Rate must must be 0 (zero). |
| VRBL-INV-EN16931-M-173 | In an Invoice Line where the Invoiced Item Tax Category Code is "Intra-community supply", the Invoiced Item Tax Rate must be 0 (zero). |
| VRBL-INV-EN16931-M-179 | In an Invoice Line where the Invoiced Item Tax Category Code is "IGIC", the Invoiced Item Tax Rate must be 0 (zero) or greater than zero. |
| VRBL-INV-EN16931-M-185 | In an Invoice Line where the Invoiced Item Tax Category Code is "IPSI", the Invoiced Item Tax Rate must be 0 (zero) or greater than zero. |
| VRBL-INV-EN16931-M-197 | In an Invoice Line where the Invoiced Item Tax Category Code is "Standard rated", the Invoiced Item Tax Rate must be greater than zero. |
| VRBL-INV-EN16931-M-203 | In an Invoice Line where the Invoiced Item Tax Category Code is "Zero rated", the Invoiced Item Tax Rate must be 0 (zero). |
| VRBL-INV-CORE-519 | The Line Tax Information expects a maximum of one Tax Exemption Reason Text. |