Croatia (CIIUR): Tax Category Code

You must use the specified format to model Tax Category Codes.

You must provide corresponding Tax Category Codes for Document-Level Allowances, Charges, and taxes.

More information about each of these is provided in the following topics:

You must use the codes specified by the Croatian Government. These must be prefixed with VRBL:HR. Because some of the codes start with HR, this can lead to a duplicated HR, for example, VRBL:HR:HR:PP. These are listed in the Restrictions section of this topic.

Elements

Use the following sub-elements of the TaxTotal element to model this information:

Element (Path)	Cardinality	Description
Document Level Taxes Group (`/Invoice/TaxTotal`)	1..1	Groups information about tax that is applied to the entire Document
Tax Category (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory`)	1..1	A group of elements providing information about the tax category
Tax Category Code (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID`)	1..1	Code that represents the applicable Tax Category

Restrictions

You must use one of these values in the Tax Category Code element:

Tax Category Code	Croatian Code Name	Description
`VRBL:HR:HR:POVNAK`	Refundable fee	Refundable fee for disposable packaging. (The POVNAK cost is a transitory item that is not included in the tax base - Article 33, paragraph 3.)
`VRBL:HR:HR:PP`	Special tax for consumption in the hospitality industry	The item is also subject to special tax in the hospitality industry (in the amount defined by local regulations, the cost of PPUG is a transitory item (Art. 33, paragraph 3)).
`VRBL:HR:HR:PPMV`	Special tax for motor vehicles	VAT is paid on the item. Special tax on motor vehicles (the cost of PPMV itself is a transitory item, Art. 33. paragraph 3).
`VRBL:HR:HR:O`	Not subject to VAT	The item is not subject to VAT (because the entire invoice is not subject to VAT pursuant to Article 5 of the VAT Act).
`VRBL:HR:HR:N`	Not subject to VAT	The item is not subject to VAT.
`VRBL:HR:HR:E`	VAT exempt	The item is exempt from VAT according to the corresponding article specified in TaxExemptionReason.
`VRBL:HR:HR:AE`	Transfer of tax liability	Transfer of tax liability – tax bill payer pays.
`VRBL:HR:HR:G`	Export	Exempted from VAT due to export.
`VRBL:HR:HR:K`	EU Intracommunity delivery	Exempt from VAT due to delivery within the EU.
`VRBL:HR:HR:Z`	Zero VAT rate	Zero VAT rate.
`VRBL:HR:HR:PDV5`	VAT standard rate 5%	Standard or reduced rate VAT.
`VRBL:HR:HR:PDV13`	VAT standard rate 13%	Standard or reduced rate VAT.
`VRBL:HR:HR:PDV25`	VAT standard rate 25%	Standard or reduced rate VAT.

Example

Tax breakdown containing an HR specific Tax Category Code.


<ubl:Invoice>
    <!-- code omitted for clarity -->
    <cac:TaxTotal>
		<cbc:TaxAmount currencyID="EUR">50</cbc:TaxAmount>
		<cac:TaxSubtotal>
			<cbc:TaxableAmount currencyID="EUR">200</cbc:TaxableAmount>
			<cbc:TaxAmount currencyID="EUR">50</cbc:TaxAmount>
			<cac:TaxCategory>
				<cbc:ID>VRBL:HR:HR:PDV25</cbc:ID>
				<cbc:Percent>25</cbc:Percent>
				<cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>
				</cac:TaxScheme>
			</cac:TaxCategory>
		</cac:TaxSubtotal>
	</cac:TaxTotal>
    <!-- code omitted for clarity -->
</ubl:Invoice>

Updated about 19 hours ago