<ubl:Statement>
  <!-- ... omitted for readability -->
  <cac:StatementLine>
    <!-- ... omitted for readability -->
    <cec:UBLExtensions>
      <!-- ... omitted for readability -->
      <cec:UBLExtension>
        <!-- ... omitted for readability -->
        <cec:ExtensionContent>
          <vrbl:StatementLineExtension>
            <!-- TG-35 -->
            <vrbl:Payment>
              <!-- TT-92 -->
              <vrbl:PaidDate>2025-01-06</vrbl:PaidDate>
              <!-- TG-36 -->
              <vrbl:TaxSubtotal>
                <!-- Syntactically required (with values), not mapped -->
                <cbc:TaxAmount currencyID="EUR">28.00</cbc:TaxAmount>
                <!-- TT-95 -->
                <!-- TT-94 -->
                <cbc:TaxInclusiveAmount currencyID="EUR">280.00</cbc:TaxInclusiveAmount>
                <cac:TaxCategory>
                  <!-- TT-93 -->
                  <cbc:Percent>10.00</cbc:Percent>
                </cac:TaxCategory>
              </vrbl:TaxSubtotal>
            </vrbl:Payment>
          </vrbl:StatementLineExtension>
        </cec:ExtensionContent>
      </cec:UBLExtension>
    </cec:UBLExtensions>
  </cac:StatementLine>
</ubl:Statement>