France (Txns): Tax Exemption Reason
A textual Statement of the reason why the amount is exempted from VAT or why no VAT is being charged.
Articles 226 items 11 to 15 Directive 2006/112/EC.
Elements
| Path | Cardinality | Usage | Usage Description | Mandate Business Term | Final Format XPath |
|---|---|---|---|---|---|
Statement/StatementLine/BillingReference/InvoiceDocumentReference/UBLExtensions/UBLExtension/ExtensionContent/InvoiceDocumentReferenceExtension/ubl-inv:Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason | 0..1 | C | (G1.40): A VAT breakdown (TG-23) with VAT type code (TT-56) "VAT Exemption" (value "E") must include a VAT exemption reason code (TT-59) and a VAT exemption reason (TT-58). | TT-58 | /Report/TransactionsReport/Invoice/TaxSubTotal/TaxCategory/TaxExemptionReason |
Updated 1 day ago