If a Document contains a line where the invoiced item's Tax Category Code is Standard Rate or a Document-level Allowance or Charge where the Tax Category Code is Standard Rate, then the Document must contain the Supplier's Tax Registration ID and/or the Supplier's Tax Representative's ID.

The following elements are required to provide identifiers for standard rates

If any of the following elements and values are present:

• /Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID = S

or

• /Invoice/cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory/cbc:ID = S

or

• /Invoice/cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory/cbc:ID = S

The following elements are required:

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

You must use a tax rate greater than zero for standard rate taxes.

Item Tax Category

If a line in a Document includes the Item Tax Category Code that is the standard rate, the Tax Rate must be greater than zero.

If the Invoice/InvoiceLine/Item/ClassifiedTaxCategory/ID = S, then the value for the /Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent element must be greater than zero.

Document-Level Allowance

If a Document-level Allowance has a Tax Category Code that is the Standard Rate, then the Document-level allowance's tax rate must be greater than zero.

If Invoice/AllowanceCharge[ChargeIndicator='false']/TaxCategory/cbc:ID = S, then the Invoice/cac:AllowanceCharge[cbc:ChargeIndicator='false']/cac:TaxCategory/cbc:Percent must be greater than zero.

Document-Level Charge

If a Document-level Charge has a Tax Category Code that is the Standard Rate, then the Document-level charge's tax rate must be greater than zero.

If Invoice/AllowanceCharge[ChargeIndicator='true']/TaxCategory/ID = S, then

Tax Amount

The tax amount must be positive for standard rates.

The Tax Category Tax Amount in a tax breakdown where the Tax Category Code is "Standard Rate" shall be greater 0 (zero) and shall equal the Tax Category Taxable Amount multiplied by the Tax Category Rate.

If a tax total contains a standard rate Tax Category, the Tax Amount must be greater than zero.

If Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID = S, then Invoice/cac:TaxTotal/cac:TaxSubtotal/cbc:TaxAmount must be greater than zero.

The Tax Amount is equal to the Taxable Amount multiplied by the percent rate in the Tax Category:

/Invoice/TaxTotal/TaxSubtotal/TaxAmount = /Invoice/TaxTotal/TaxSubtotal/TaxableAmount \* /Invoice/TaxTotal/TaxSubtotal/TaxCategory[cbc:ID='S']/Percent

Example

The following example shows a line-level standard rate:

<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">132.50</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">1325</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">132.50</cbc:TaxAmount>
            <cac:TaxCategory>
                <!-- Tax Category Code -->
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>10.00</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>S</cbc:ID>
                <cbc:Percent>10.00</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>