Portugal: Tax Category (Tax Exemptions)
In Portugal, you need to add reason code and description for tax exemptions.
Use the TaxCategory element to model this information.
Elements
Elements | Description |
---|---|
Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID | The Tax Category ID. Use one of the allowed values. |
Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent | The tax rate for the category. |
Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode | Code that represents the reason for tax exemption. |
Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason | A description of the reason for the exemption. |
Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID | The ID of the Tax Scheme. Use one of the UNCL 5153 values. |
Restrictions
- The
TaxCategory/ID
element must use one of the following values. These are based on the
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 |
- The
TaxScheme/ID
element must use one of the UNCL 5153 list. Usually isVAT
- For Portuguese exemption reasons, you must include both the
TaxExemptionReasonCode
and theTaxExemptionReason
elements.
Example
<ubl:Invoice>
<!-- Code omitted for clarity -->
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">400</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">100</cbc:TaxAmount>
<cac:TaxCategory>
<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:TaxCategory>
</cac:TaxSubtotal>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Updated 2 months ago