Elements

Use the AllowanceCharge element to model the Allowance or Charge:

Element	Cardinality	Description
Allowance/Charge Group (`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 for charges.
Allowance/Charge - Reason (`Invoice/AllowanceCharge/AllowanceChargeReason`)	0..1	Text that describes the reason the Allowance or Charge is permitted.
Allowance/Charge - Percent (`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.
Allowance/Charge - Amount (`Invoice/AllowanceCharge/Amount`)	1..1	The amount of the charge or allowance.
Allowance/Charge - Base Amount (`Invoice/AllowanceCharge/BaseAmount`)	0..1	The base amount to which a charge is added or an allowance is subtracted.
Allowance/Charge -Tax Category (`Invoice/AllowanceCharge/TaxCategory`)	0..n	A group of elements providing information about the tax category of the allowance or charge.
Allowance/Charge - Tax Category Code (`Invoice/AllowanceCharge/TaxCategory/ID`)	1..1	The codes that represents the Tax Category for the allowance or charge.
Allowance/Charge - Tax Rate (`Invoice/AllowanceCharge/TaxCategory`)	0..1	The percent tax rate that applies to the allowance or charge.
Allowance/Charge - Tax Exemption Reason Code (`Invoice/AllowanceCharge/TaxCategory`)	0..1	A code that represents the reason for an exemption for the allowance or charge.
Allowance/Charge - Tax Exemption Reason Text (`Invoice/AllowanceCharge/TaxCategory`)	0..1	A text that describes for an exemption for the allowance or charge.
Allowance/Charge - Tax Scheme Group (`Invoice/AllowanceCharge/TaxCategory`)	1..1	Groups information about the Tax Scheme that applies to the charge or allowance.
Allowance/Charge - Tax Scheme Code (`Invoice/AllowanceCharge/TaxCategory`)	1..1	The code that represents the Tax Scheme.

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 and TaxCategoryPercent 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 use VAT. 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>