Serbia: Reduced Tax Totals
You must include specific information to model reduced tax totals.
Use the ReducedTotals Extension to model this information.
Elements
Element | Description |
---|---|
Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ ReducedTotals/TaxTotal/TaxSubtotal/TaxableAmount | Specifies the difference between the taxable amount of the current invoice and the taxable amount of the preceding, corresponding advance payment invoice for a given Tax Category, in the final invoice. |
Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ ReducedTotals/TaxTotal/TaxSubtotal/TaxAmount | Specifies the difference between the tax amount of the current invoice and the tax amount of the preceding, corresponding advance payment invoice for a given Tax Category, in the final invoice. |
Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ ReducedTotals/TaxTotal/TaxSubtotal/TaxCategory | Specifies information about the tax category for each tax breakdown of the current and of the preceding, corresponding advance payment invoice, in the final invoice. |
Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ ReducedTotals/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID | Specify VAT . |
Restrictions
- You must specify
VAT
in the TaxScheme element. - You must use one of the following values for the TaxCategory element. These values are derived from the UNCL5305 list.
Value | Description |
---|---|
S | Standard rate |
AE | Reverse Charge |
Z | Zero rated goods/tax exemption with right to deduction |
E | Exempt from VAT/tax exemption without deduction rights |
R | Exempt from VAT |
O | Services outside scope of VAT |
OE | Services outside scope of VAT 2 |
SS | Special procedures |
N | Cancellation |
Example
<ubl:Invoice>
<cec:UBLExtensions>
<cec:UBLExtension>
<cec:ExtensionContent>
<vrbl:InvoiceExtension>
<!-- Code omitted for clarity -->
<vrbl:ReducedTotals>
<cac:TaxTotal>
<cbc:TaxAmount currencyID="RSD">110</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="RSD">400</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="RSD">80</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>20</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>>
<!-- Code omitted for clarity -->
<cac:TaxTotal>
</vrbl:ReducedTotals>
<!-- Code omitted for clarity -->
</vrbl:InvoiceExtension>
</cec:ExtensionContent>
</cec:UBLExtension>
</cec:UBLExtensions>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Updated about 2 months ago