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 is VAT
For Portuguese exemption reasons, you must include both the TaxExemptionReasonCode and the TaxExemptionReason 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>