<ubl:Statement>
  <!-- ... omitted for readability -->
  <cec:UBLExtensions>
    <!-- ... omitted for readability -->
    <cec:UBLExtension>
      <!-- ... omitted for readability -->
      <cec:ExtensionContent>
        <!-- ... omitted for readability -->
        <vrbl:StatementExtension>
          <!-- ... omitted for readability -->
          <vrbl:TransactionsSummary>
            <!-- ... omitted for readability -->
            <vrbl:Transactions>
              <vrbl:Payment>
                <!--  TT-96 -->
                <vrbl:PaidDate>2025-01-06</vrbl:PaidDate>
                <!--  TG-39 -->
                <vrbl:TaxSubtotal>
                  <!-- Syntactically required (with value) -->
                  <cbc:TaxAmount currencyID="EUR">28.00</cbc:TaxAmount>
                  <!-- TT-98 -->
                  <!-- TT-99 -->
                  <cbc:TaxInclusiveAmount currencyID="EUR">280.00</cbc:TaxInclusiveAmount>
                  <cac:TaxCategory>
                    <!-- TT-97 -->
                    <cbc:Percent>10.00</cbc:Percent>
                  </cac:TaxCategory>
                </vrbl:TaxSubtotal>
              </vrbl:Payment>
            </vrbl:Transactions>
          </vrbl:TransactionsSummary>
        </vrbl:StatementExtension>
      </cec:ExtensionContent>
    </cec:UBLExtension>
  </cec:UBLExtensions>
</ubl:Statement>