Japan: Allowances and Charges (Document Level)
In Japan, you must include tax details that relate to allowances and charges.
Elements
Use the AllowanceCharge element to model the Allowance or Charge:
Element | Cardinality | Description |
---|---|---|
Allowances and Charges (Invoice/AllowanceCharge ) | 0..n | Groups information about Allowances and Charges. |
Charge Indicator (Invoice/AllowanceCharge/ChargeIndicator ) | 1..1 | True or false flag that indicates if this element is modeling an allowance or a charge. If set to false, it is an allowance. If set to true, it is a charge. |
Allowance Charge Reason Code (Invoice/AllowanceCharge/AllowanceChargeReasonCode ) | 0..1 | Code that specifies the reason for the allowance or charge. For countries without specific required values; you must use the UNCL 5819 codes listed here for allowances and the UNCL 7161 codes listed here. |
Allowance Charge Reason (Invoice/AllowanceCharge/AllowanceChargeReason ) | 0..1 | Text that describes the reason the Allowance or Charge is permitted. |
Multiplier Factor Numeric (Invoice/AllowanceCharge/MultiplierFactorNumeric ) | 0..1 | The percentage that may be used, in conjunction with the document-level allowance base amount, to calculate the document-level allowance or charge amount. |
Amount (Invoice/AllowanceCharge/Amount ) | 1..1 | The amount of the charge or allowance. |
Base Amount (Invoice/AllowanceCharge/BaseAmount ) | 0..1 | The base amount to which a charge is added or an allowance is subtracted. |
Tax Category Group (Invoice/AllowanceCharge/TaxCategory ) | See TaxCategory. |
Use the following subelements from the TaxCategory element to model the tax details that are required in Japan:
Name (Path) | Cardinality | Description |
---|---|---|
Tax Category ID (TaxCategory/ID ) | 1..1 | Use values from the UNCL5305 list. |
Tax Category Percent (TaxCategory/Percent ) | 0..1 | The percent tax rate. |
Tax Category - Tax Scheme ID (TaxCategory/TaxScheme/ID ) | 1..1 | Specify VAT |
Restrictions
The following restriction applies to the standard and self-billed Documents. It does not apply to non-tax Documents:
- Each Document-level Allowance or Charge, must have values in the
TaxCategory/ID
andTaxCategoryPercent
sub-elements of the TaxCategory element.
The following restrictions apply to the Standard, Self-Billed and non-Tax Documents:
- The
TaxCategory/TaxScheme/ID
sub-element of the TaxScheme element must useVAT
. For Vertex e-Invoicing in Japan, VAT stands for Consumption Tax. This value is derived from the UNECE 5153 list. - The
TaxCategory/ID
must use one of the following values:
Value | Description |
---|---|
AA | Lower rate |
E | Exempt from Tax |
G | Free export item, tax not charged |
O | Outside scope of tax |
S | Standard rate |
Example
The following example shows an Allowance and the Tax Category and Tax Scheme:
<ubl:Invoice>
<!-- Code omitted for clarity -->
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:AllowanceChargeReason>Sample Description</cbc:AllowanceChargeReason>
<cbc:Amount currencyID="JPY">100</cbc:Amount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>10</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:AllowanceCharge>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Updated 5 days ago