Croatia (CIIUR): Total Base Amount

You must specify the total base amount for VAT.

This amount is the total invoice amount without VAT and transitory items that are not included in the tax base.

Element

Use the following sub-element of the LegalMonetaryTotal (Extn) Extension:

Name (Path)	Cardinality	Description
Total Base Amount for VAT (`Invoice/LegalMonetaryTotal/UBLExtensions// LegalMonetaryTotalExtension/TaxApplicableTaxExclusiveAmount`)	0..1	The total invoice amount without VAT and transitory items that are not included in the tax base.
Total Base Amount for VAT Currency (`Invoice/LegalMonetaryTotal/UBLExtensions// LegalMonetaryTotalExtension/TaxApplicableTaxExclusiveAmount @currencyID`)	0..1	The currency. This must match the value that is specified in the DocumentCurrencyCode element.

Restrictions

If any of these Tax Category Codes apply, you must specify the Total Tax Free Amount:

Tax Category Code	Croatian Code Name	Description
`VRBL:HR:HR:POVNA`	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).

If you specify the Total Base Amount for VAT, you must also specify the Total Tax Free Amount. This is explained in the Croatia (CIIUR): Total Tax Free Amount topic.

Example

<ubl:Invoice>
    <!-- code omitted for clarity -->
    <cac:LegalMonetaryTotal>
		<ext:UBLExtensions>
			<ext:UBLExtension>
				<ext:ExtensionContent>
					<vrbl:LegalMonetaryTotalExtension>
						<vrbl:TaxApplicableTaxExclusiveAmount currencyID="EUR">100.00</vrbl:TaxApplicableTaxExclusiveAmount>
                        <vrbl:TaxNotApplicableTaxExclusiveAmount currencyID="EUR">3.00</vrbl:TaxNotApplicableTaxExclusiveAmount>
                        <!-- code omitted for clarity -->
					</vrbl:LegalMonetaryTotalExtension>
				</ext:ExtensionContent>
			</ext:UBLExtension>
		</ext:UBLExtensions>
		<!-- code omitted for clarity -->
	</cac:LegalMonetaryTotal>
    <!-- code omitted for clarity -->
</ubl:Invoice>

Updated about 19 hours ago