Elements

Element	Description
`Invoice/WithholdingTaxTotal/TaxAmount`	The total withheld tax amount.
`Invoice/WithholdingTaxTotal/TaxSubtotal/UBLExtensions/UBLExtension/UBLExtensionContent/ WithholdingTaxSubtotalExtension/Description`	Text description of the withholding tax category.
`Invoice/WithholdingTaxTotal/TaxSubtotal/TaxAmount`	Withheld tax amount of the current breakdown
`Invoice/WithholdingTaxTotal/TaxSubtotal/TaxCategory/ID`	Category and withholding tax code applied to the respective subtotal. You must use `IRF`.
`Invoice/WithholdingTaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID`	Tax scheme not required in Portuguese context, but mandatory for syntactical reasons. Provide value: `VAT`.

Restrictions

You must IRF for the TaxCategory/ID element.
You must use VAT for the TasSchemeID element.

Example

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:WithholdingTaxTotal>
        <cbc:TaxAmount currencyID="EUR">10.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cec:UBLExtensions>
                <cec:UBLExtension>
                    <cec:ExtensionContent>
                        <vrbl:WithholdingTaxSubtotalExtension>
                            <cbc:Description>Withholding tax description</cbc:Description>
                        </vrbl:WithholdingTaxSubtotalExtension>
                    </cec:ExtensionContent>
                </cec:UBLExtension>
            </cec:UBLExtensions>
            <cbc:TaxAmount currencyID="EUR">10.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>IFR</cbc:ID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:WithholdingTaxTotal>
    <!-- Code omitted for clarity -->
</ubl:Invoice>