Croatia (CIIUR): Total Tax Free Amount

You must specify the total tax free amount for certain Tax Category Codes.

Element

Use the following sub-element of the LegalMonetaryTotal (Extn) Extension to model this information:

Name (Path)	Cardinality	Description
Total Tax Free Amount (`Invoice/LegalMonetaryTotal/UBLExtensions// LegalMonetaryTotalExtension/TaxNotApplicableTaxExclusiveAmount`	0..1	The Total Tax Free Amount

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: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.)

You must also specify the Total Base Amount. This is explained in the Croatia (CIIUR): Total Base 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