Mexico (CFDI): Line-Level Tax Category Code

For Mexico, this element is required.

A coded identification of the applicable tax category. The CFDI specification does not define specific tax category codes.

VRBL requires the usage of Tax Category Code. Use the subset of the UNCL5305 code list defined below.

Element

Name (Path)	Cardinality	Description
Line Tax Category Code (`Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/ID`)	1..1	A coded identification of the applicable tax category.

Restrictions

Code	Description
`VRBL:MX:01`	Non-taxable
`VRBL:MX:02`	Taxable
`VRBL:MX:03`	Taxable (No breakdown)
`VRBL:MX:04`	Taxable (No accrual)
`VRBL:MX:05`	Taxable (PODEBI)
`VRBL:MX:06`	Taxable (No VAT transfer)
`VRBL:MX:07`	No VAT transfer / IEPS breakdown
`VRBL:MX:08`	No VAT transfer / No IEPS breakdown

Example

<ubl:Invoice>
	<!-- Code omitted for clarity -->
	<cac:InvoiceLine>
		<!-- Code omitted for clarity -->
		<cac:TaxTotal>
			<cbc:TaxAmount currencyID="MXN">1600</cbc:TaxAmount>
			<cac:TaxSubtotal>
				<cbc:TaxableAmount currencyID="MXN">20000</cbc:TaxableAmount>
				<cbc:TaxAmount currencyID="MXN">1600</cbc:TaxAmount>
				<cac:TaxCategory>
					<cbc:ID>VRBL:MX:02</cbc:ID>
					<!-- Code omitted for clarity -->
				</cac:TaxCategory>
			</cac:TaxSubtotal>
		</cac:TaxTotal>
		<!-- Code omitted for clarity -->
	</cac:InvoiceLine>
</ubl:Invoice>

Updated about 16 hours ago