More general information about Taxes is provided in the Tax Totals and Subtotals topic. More general information about tax exemptions is provided in the Tax Exemptions topic.

Elements

Element	Description
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID`	Specify the type of Tax Category using one of the UNTDID 5305 values.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID`	Specify `VAT`.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode`	If a tax exemption is added, this element must be specified using a value from the CEF VATEX list.

Restrictions

You must use a value from the UNTDID 5305 list here for the TaxCategory/ID element.
You may only have one Tax Category.
You must use VAT in the TaxScheme/ID element.
If you specify a reason for a tax exemption in the TaxExemptionReasonCode, you must use a value from the CEF VATEX list here.

Example

<Invoice>
    <!-- code omitted for clarity -->
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    <!-- 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>
                <cbc:ID>E</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cbc:TaxExemptionReasonCode>VATEX-EU-79-C</cbc:TaxExemptionReasonCode>
                <cbc:TaxExemptionReason>Exempt based on article 79, point c of Council Directive 2006/112/EC</cbc:TaxExemptionReason>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- code omitted for clarity -->
</Invoice>