Use the TaxCategory element to model Tax Category information. You can model Tax Scheme information in the TaxScheme element.

Tax amount totals and subtotals are modelled in the TaxTotal and TaxSubtotal elements.

Elements

Use the following sub-elements of the TaxTotal element to model this information:

Element (Path)	Cardinality	Description
Tax Breakdown Group (`/Invoice/TaxTotal/TaxSubtotal`)		Groups information about the Tax Category, rates and exemptions.
Tax Category Code (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID`)	1..1	Code that represents the applicable Tax Category.
Tax Category Rate (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent`)		The tax rate, represented as percentage that applies for the relevant tax category.
Tax Exemption Reason Code (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode`)	0..1	Code that represents the reason for the exemption.
Tax Exemption Reason Text (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason`)	0..1	Text that explains the reason for the exemption.
Tax Scheme (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme`)	1..1	Groups information about the applicable Tax Scheme.
Tax Scheme Code (`/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID`)	1..1	Code that represents the Tax Scheme. Specify `VAT`.

Restrictions

You must specify VAT in the Tax Scheme Code element.
You must use one of the following values for the Tax Category Code element. These are derived from the PEPPOL BIS Billing 3.0 specification list:

Value	Description
`E`	Exempt from Tax
`S`	Standard rate
`Z`	Zero rated goods
`O`	Services outside scope of tax

You must use one of the following values for the TaxExemptionReasonCode element. You must add the VRBL:SA: prefix to the codes from the ZATCA Electronic Invoice XML Implementation Standard list:

`TaxCategory /ID`	`TaxExemptionReasonCode`	Description
`E`	`VRBL:SA:VATEX-SA-29`	Financial services mentioned in Article 29 of the VAT Regulations
`E`	`VRBL:SA:VATEX-SA-29-7`	Life insurance services mentioned in Article 29 of the VAT Regulations
`E`	`VRBL:SA:VATEX-SA-30`	Real estate transactions mentioned in Article 30 of the VAT Regulations
`Z`	`VRBL:SA:VATEX-SA-32`	Export of goods
`Z`	`VRBL:SA:VATEX-SA-33`	Export of services
`Z`	`VRBL:SA:VATEX-SA-34-1`	The international transport of Goods
`Z`	`VRBL:SA:VATEX-SA-34-2`	International transport of passengers
`Z`	`VRBL:SA:VATEX-SA-34-3`	Services directly connected and incidental to a Supply of international passenger transport
`Z`	`VRBL:SA:VATEX-SA-34-4`	Supply of a qualifying means of transport
`Z`	`VRBL:SA:VATEX-SA-34-5`	Any services relating to Goods or passenger transportation, as defined in article twenty five of these Regulations
`Z`	`VRBL:SA:VATEX-SA-35`	Medicines and medical equipment
`Z`	`VRBL:SA:VATEX-SA-36`	Qualifying metals
`Z`	`VRBL:SA:VATEX-SA-EDU`	Private education to citizen
`Z`	`VRBL:SA:VATEX-SA-HEA`	Private healthcare to citizen
`Z`	`VRBL:SA:VATEX-SA-MLTRY`	supply of qualified military goods
`Z`	`VRBL:SA:VATEX-SA-DIPLOMAT`	Diplomat
`O`	`VRBL:SA:VATEX-SA-OOS`	Reason is free text, to be provided by the taxpayer on case to case basis.

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:SA:VATEX-SA-EDU</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>