France (Txns): Tax Exemption Reason Code
A coded Statement of the reason for why the amount is exempted from VAT.
Code list issued and maintained by the Connecting Europe Facility.
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/TaxExemptionReasonCode | 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-59 | /Report/TransactionsReport/Invoice/TaxSubTotal/TaxCategory/TaxExemptionReasonCode |
Updated 8 days ago