Portugal: Invoice Line Tax Information
You can include tax information at line level.
Use the ClassifiedTaxCategory
sub-element of the Item element to model this information.
Elements
Element | Description |
---|---|
Invoice/InvoiceLine/Item/ClassifiedTaxCategory/ID | The Tax Category code. |
Invoice/InvoiceLine/Item/ClassifiedTaxCategory/Percent | The percentage rate of tax for the category. |
Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxExemptionReasonCode | Use code with VRBL:PT prefix. |
Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxExemptionReason | Enter a textual description of the exemption reason. |
Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxScheme/ID | The Tax Scheme ID. Usually VAT . |
Restrictions
- You must use one of the following values for the
ClassifiedTaxCategory/ID
element. These codes are derived from the UNCL 5305 list.
Code | Description |
---|---|
AA | Lower rate |
S | Standard rate |
E | Exempt |
Z | Zero rated goods |
AE | VAT Reverse Charge |
G | Free export item, VAT not charged |
O | Services outside scope of tax |
RED | Reduced rate |
INT | Intermediate |
NOR | Normal rate |
ISE | Exempt |
OUT | Others, applicable to special VAT schemes |
NA | In case of non-subjection to VAT or IS. On receipts issued without itemized tax. |
IC | Intra-Community VAT |
- For the
TaxExemptionReasonCode
element, you must use one of the codes from the Portugese tax reporting list. You must prefix this code withVRBL:PT
. - For the
TaxScheme/ID
element, you must use one of the values from the UNCL 5153 list.
Example
<ubl:Invoice>
<!-- Code omitted for clarity -->
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0.00</cbc:Percent>
<cbc:TaxExemptionReasonCode>VRBL:PT:M99</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Exempt or not subject</cbc:TaxExemptionReason>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Updated 3 months ago