New Zealand (Peppol): Line Tax Information

Configure the Line Tax Information for your New Zealand documents.

In the case of New Zealand invoices, the code in cbc:ID must belong to the Aligned Tax Category codes list:

Code	Description
E	Exempt from tax
G	Free export item, tax not charged
O	Outside scope of tax
S	Standard rate
Z	Zero rated goods

The Tax Scheme ID in element cac:TaxScheme/cbc:ID must contain the value GST.

Regarding the Tax Rate:

If the Tax Category code in cbc:ID is E (exempt from tax), then the Tax Rate in cbc:Percent must be 0.
If the Tax Category code in cbc:ID is G (export), then the Tax Rate in cbc:Percent must be 0.
If the Tax Category code in cbc:ID is S (standard rate), then the Tax Rate in cbc:Percent must be greater than 0.
If the Tax Category code in cbc:ID is Z (zero rated), then the Tax Rate in cbc:Percent must be 0.
If the Tax Category code in cbc:ID is O (not subject to tax), then the cbc:Percent must not be sent.

Example

<!-- Standard rate item Tax Category -->
<Invoice>
	<!-- Code omitted for clarity -->
	<cac:Item>
		<!-- Code omitted for clarity -->
		<cbc:Name>ItemName</cbc:Name>
		<cac:SellersItemIdentification>
			<cbc:ID>730430</cbc:ID>
		</cac:SellersItemIdentification>
			<cac:ClassifiedTaxCategory>
				<cbc:ID>S</cbc:ID>
				<cbc:Percent>15.00</cbc:Percent>
				<cac:TaxScheme>
					<cbc:ID>GST</cbc:ID>
				</cac:TaxScheme>
			</cac:ClassifiedTaxCategory>
		<!-- Code omitted for clarity -->
    </cac:Item>
    <!-- Code omitted for clarity -->
</Invoice>

<!-- Not subject to tax item -->
<Invoice>
	<!-- Code omitted for clarity -->
	<cac:Item>
		<!-- Code omitted for clarity -->
		<cbc:Name>ItemName</cbc:Name>
		<cac:SellersItemIdentification>
			<cbc:ID>730430</cbc:ID>
		</cac:SellersItemIdentification>
			<cac:ClassifiedTaxCategory>
				<cbc:ID>O</cbc:ID>
				<cac:TaxScheme>
					<cbc:ID>GST</cbc:ID>
				</cac:TaxScheme>
			</cac:ClassifiedTaxCategory>
		<!-- Code omitted for clarity -->
    </cac:Item>
    <!-- Code omitted for clarity -->
</Invoice>

Updated 4 days ago

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