Party IDs

If a Document contains a line where the invoiced item's Tax Category Code is IGIC, or an allowance or charge with the same Tax Category Code, then you must include the Supplier's Tax Registration ID and/or the their Tax Representative's ID.

If one of the following elements exists:

• Invoice/InvoiceLine/Item/ClassifiedTaxCategory/ID = L

or

• /Invoice/AllowanceCharge[ChargeIndicator='false']/TaxCategory/ID = L

or

• /Invoice/AllowanceCharge[ChargeIndicator='true']/TaxCategory/ID = L

Then the following elements are required:

• /Invoice/AccountingSupplierParty/Party/PartyTaxScheme/CompanyID
• /Invoice/TaxRepresentativeParty/Party/PartyTaxScheme/CompanyID

The Buyer's Tax Registration ID and the Buyer's legal entity are not required. However, we do recommend that you include the following elements:

• /Invoice/AccountingCustomerParty/Party/PartyTaxScheme/CompanyID
• /Invoice/AccountingCustomerParty/Party/PartyLegalEntity/CompanyID

Tax Rate

If a line uses IGIC as the Tax Category, the invoiced item's tax rate must be zero or greater.

If Invoice/InvoiceLine/Item/ClassifiedTaxCategory/ID = L, then you must include one of the following elements

• Invoice/InvoiceLine/Item/ClassifiedTaxCategory/Percent = 0.00

or

• Invoice/InvoiceLine/Item/ClassifiedTaxCategory/Percent > 0.00

If a Document-level Allowance uses the IGIC Tax Category, then the Document-level allowance's tax rate must be zero or greater.

If Invoice/AllowanceCharge[ChargeIndicator='false']/TaxCategory/ID = L, then one of the following elements must be present and greater than zero:

• Invoice/AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory/cbc:Percent = 0.00
• Invoice/AllowanceCharge[ChargeIndicator='false']/TaxCategory/Percent > 0.00

If a Document-level <<CharCharge uses the IGIC Tax Category, then the Document-level charge's tax rate must be zero or greater.

If Invoice/AllowanceCharge[ChargeIndicator='true']/TaxCategory/ID = L, then one of the following elements must be present and greater than zero:

• Invoice/AllowanceCharge[ChargeIndicator='true']/TaxCategory/Percent = 0.00
• Invoice/AllowanceCharge[ChargeIndicator='true']/TaxCategory/Percent > 0.00

Tax Amount

If a Tax Total uses the IGIC Tax Category, the Tax Amount must equal the Taxable Amount multiplied by the Tax Category Rate.

Invoice/TaxTotal/TaxSubtotal[TaxCategory/ID='L']/TaxAmount = Invoice/TaxTotal/TaxSubtotal[TaxCategory/ID='L']/TaxableAmount * Invoice/TaxTotal/TaxSubtotal/TaxCategory[ID='L']/Percent

Tax Exemption

If a Tax Total uses the IGIC Tax Category, it cannot have a Tax Exemption Reason Code or Text.

If Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID = L, the following elements should not be included:

• Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode
• Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason

Example

The following example shows the IGIC Tax Category on the line level:

<Invoice>
    <!-- code omitted for clarity -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cac:PartyTaxScheme> 
                <!-- Seller Tax Registration Identifier -->
                <cbc:CompanyID>EE76576657</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>  
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <!-- code omitted for clarity -->
        </cac:Party>
    </cac:AccountingSupplierParty>
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cac:PartyTaxScheme> 
                <!-- Buyer Tax Registration Identifier -->
                <cbc:CompanyID>EE22334455</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>  
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>  
                <cbc:RegistrationName>Buyer Official Name Ltd.</cbc:RegistrationName>  
                <!-- Buyer Legal Registration Identifier -->
                <cbc:CompanyID>EE12345600</cbc:CompanyID>  
            </cac:PartyLegalEntity>
            <!-- code omitted for clarity -->
        </cac:Party>
    </cac:AccountingCustomerParty>
    <!-- code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">1325</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <!-- Tax Category Code -->
                <cbc:ID>L</cbc:ID>
                <cbc:Percent>0.00</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 -->
        <cac:Item> 
            <cac:ClassifiedTaxCategory>
                <!-- Tax Category Code -->
                <cbc:ID>L</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item> 
        <!-- code omitted for clarity -->
    </cac:InvoiceLine>
    <!-- code omitted for clarity -->
</Invoice>