Guides

Denmark OL: Tax Information

You have to specify tax information at the Document and Line levels.

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Document level

Elements

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

Name (Path)
Tax Category Group (/Invoice/TaxTotal/TaxSubtotal/TaxCategory)1..1A group of elements providing information about the tax category.
Tax Category Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID)1..1Code that represents the applicable Tax Category.
Tax Category Rate (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent)The tax rate, represented as a percentage, that applies for the relevant tax category.
Tax Exemption Reason Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode)0..1Code that represents the reason for the exemption.
Tax Exemption Reason Text (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason)0..1Text that explains the reason for the exemption.
Tax Scheme (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme)1..1Groups information about the applicable Tax Scheme.
Tax Scheme Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID)1..1Code that represents the Tax Scheme.
Tax Scheme Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/Name)1..1The name of the Tax Scheme.

Restrictions

  • You must use one of the following values for the Tax Category Code element:
VRBL ValueUNCL5305-based valueDescription
VRBL:DK:StandardRatedSStandard Rate
VRBL:DK:ZeroRatedZZero Rated
VRBL:DK:ReverseChargeAEReverse Charge
  • The Tax Scheme ID can be derived from the OIOUBL list here. You must add the prefix VRBL:DK: to the code.
  • You can also use the following VRBL and UNCL 5153 codes for the Tax Scheme ID element:
VRBL ValueUNCL 5153Description
VRBL:DK:63VATValue Added Tax (Moms)
  • The Tax Scheme Name element is required for OIOUBL. The following default name values are provided for the corresponding Tax Scheme ID:
Tax Scheme IDTax Scheme Name defaults to
VATMoms
VRBL:DK:63Moms
VRBL:DK:31Bæreposer
VRBL:DK:53Mineralvandsafgift
VRBL:DK:16Chokolade- og sukkervarerafgift

Example

Standard rate

<Invoice>
    <!-- code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="DKK">25.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="DKK">100.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="DKK">25.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>25.00</cbc:Percent>
                <cac:TaxScheme>
                   <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- code omitted for clarity -->
</Invoice>

Exemption

<Invoice>
    <!-- code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="DKK">25.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="DKK">50.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="DKK">0.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>Z</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VRBL:DK:63</cbc:ID>
                    <cbc:Name>Moms</cbc:Name>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- code omitted for clarity -->
</Invoice>

Line level

If you specify tax information at the Document level, then you must specify it at the line level as well.

Elements

Use the InvoiceLine/TaxTotal element to model this information.

Examples

Standard

<Invoice>
    <!-- code omitted for clarity -->
    <cac:InvoiceLine>
        <!-- code omitted for clarity -->
        <cac:TaxTotal>
			<cbc:TaxAmount currencyID="DKK">22.5</cbc:TaxAmount>
			<cac:TaxSubtotal>
				<cbc:TaxableAmount currencyID="DKK">90</cbc:TaxableAmount>
				<cbc:TaxAmount currencyID="DKK">22.5</cbc:TaxAmount>
				<cac:TaxCategory>
					<cbc:ID>S</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 -->
    </cac:InvoiceLine>
    <!-- code omitted for clarity -->
</Invoice>

Zero rated


<Invoice>
    <!-- code omitted for clarity -->
    <cac:InvoiceLine>
        <!-- code omitted for clarity -->
        <cac:TaxTotal>
            <cbc:TaxAmount currencyID="DKK">0.00</cbc:TaxAmount>
            <cac:TaxSubtotal>
                <cbc:TaxableAmount currencyID="DKK">50.00</cbc:TaxableAmount>
                <cbc:TaxAmount currencyID="DKK">0.00</cbc:TaxAmount>
                <cac:TaxCategory>
                    <cbc:ID>VRBL:DK:ZeroRated</cbc:ID>
                    <cbc:Percent>0.00</cbc:Percent>
                    <cac:TaxScheme>
                        <cbc:ID>VRBL:DK:63</cbc:ID>
                        <cbc:Name>Moms</cbc:Name>
                    </cac:TaxScheme>
                </cac:TaxCategory>
            </cac:TaxSubtotal>
        </cac:TaxTotal>
        <!-- code omitted for clarity -->
    </cac:InvoiceLine>
    <!-- code omitted for clarity -->
</Invoice>

Updated 1 day ago