Elements

Element	Description
`/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/ID`	Use one of the allowed values.
`/Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxScheme/ID`	Use `VAT`.

Restrictions

You must use one of the values from the UNTDID 5305 list here for the ClassifiedTaxCategory/ID element.
You must VAT for the TaxScheme/ID element.
If you include a Tax Exemption, you need to provided the Reason Code and Text but only at the Document level and not at the Line level.

Example

<Invoice>
    <!-- code omitted for clarity -->
    <cac:InvoiceLine>
        <cac:Item> 
            <cac:ClassifiedTaxCategory>
                <cbc:ID>E</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item> 
    </cac:InvoiceLine>
    <!-- code omitted for clarity -->
</Invoice>