Guides

Serbia: Reduced Tax Totals

You must include specific information to model reduced tax totals.

Suggest Edits

Use the ReducedTotals Extension to model this information.

Elements

ElementDescription
Invoice/UBLExtensions/UBLExtension/ExtensionContent/InvoiceExtension/ ReducedTotals/TaxTotal/TaxSubtotal/TaxableAmountSpecifies 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/TaxAmountSpecifies 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/TaxCategorySpecifies 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/IDSpecify 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.
ValueDescription
SStandard rate
AEReverse Charge
ZZero rated goods/tax exemption with right to deduction
EExempt from VAT/tax exemption without deduction rights
RExempt from VAT
OServices outside scope of VAT
OEServices outside scope of VAT 2
SSSpecial procedures
NCancellation
  • For tax exemptions, you need to use the following values:
VAT Category CodeVAT Exemption Code
AEVRBL:RS:PDV-RS-10-2-1
AEVRBL:RS:PDV-RS-10-2-2
AEVRBL:RS:PDV-RS-10-2-3
AEVRBL:RS:PDV-RS-10-2-4
AEVRBL:RS:PDV-RS-10-2-5-1
AEVRBL:RS:PDV-RS-10-2-5-2
AEVRBL:RS:PDV-RS-10-2-5-3
AEVRBL:RS:PDV-RS-36b-6
ZVRBL:RS:PDV-RS-24-1-1
ZVRBL:RS:PDV-RS-24-1-2
ZVRBL:RS:PDV-RS-24-1-3
ZVRBL:RS:PDV-RS-24-1-5
ZVRBL:RS:PDV-RS-24-1-5a
ZVRBL:RS:PDV-RS-24-1-6
ZVRBL:RS:PDV-RS-24-1-6a
ZVRBL:RS:PDV-RS-24-1-7
ZVRBL:RS:PDV-RS-24-1-7a
ZVRBL:RS:PDV-RS-24-1-8
ZVRBL:RS:PDV-RS-24-1-9
ZVRBL:RS:PDV-RS-24-1-10
ZVRBL:RS:PDV-RS-24-1-11
ZVRBL:RS:PDV-RS-24-1-12
ZVRBL:RS:PDV-RS-24-1-13
ZVRBL:RS:PDV-RS-24-1-14
ZVRBL:RS:PDV-RS-24-1-15
ZVRBL:RS:PDV-RS-24-1-16-1
ZVRBL:RS:PDV-RS-24-1-16-2
ZVRBL:RS:PDV-RS-24-1-16-3
ZVRBL:RS:PDV-RS-24-1-16-4
ZVRBL:RS:PDV-RS-24-1-16a
ZVRBL:RS:PDV-RS-24-1-16b
ZVRBL:RS:PDV-RS-24-1-16v
ZVRBL:RS:PDV-RS-24-1-16g
ZVRBL:RS:PDV-RS-24-1-17
EVRBL:RS:PDV-RS-25-1-1
EVRBL:RS:PDV-RS-25-1-1a
EVRBL:RS:PDV-RS-25-1-2
EVRBL:RS:PDV-RS-25-1-3
EVRBL:RS:PDV-RS-25-1-4
EVRBL:RS:PDV-RS-25-1-5
EVRBL:RS:PDV-RS-25-1-6
EVRBL:RS:PDV-RS-25-1-7
EVRBL:RS:PDV-RS-25-1-8
EVRBL:RS:PDV-RS-25-2-1
EVRBL:RS:PDV-RS-25-2-2
EVRBL:RS:PDV-RS-25-2-3
EVRBL:RS:PDV-RS-25-2-3a
EVRBL:RS:PDV-RS-25-2-3b
EVRBL:RS:PDV-RS-25-2-5
EVRBL:RS:PDV-RS-25-2-6
EVRBL:RS:PDV-RS-25-2-7
EVRBL:RS:PDV-RS-25-2-8
EVRBL:RS:PDV-RS-25-2-9
EVRBL:RS:PDV-RS-25-2-10
EVRBL:RS:PDV-RS-25-2-11
EVRBL:RS:PDV-RS-25-2-12
EVRBL:RS:PDV-RS-25-2-13
EVRBL:RS:PDV-RS-25-2-14
EVRBL:RS:PDV-RS-25-2-15
EVRBL:RS:PDV-RS-25-2-16
EVRBL:RS:PDV-RS-25-2-17
EVRBL:RS:PDV-RS-25-2-18
EVRBL:RS:PDV-RS-25-2-19
RVRBL:RS:PDV-RS-6-1-1
RVRBL:RS:PDV-RS-6a
OVRBL:RS:PDV-RS-11-1-1
OVRBL:RS:PDV-RS-11-1-2
OVRBL:RS:PDV-RS-11-1-3
OVRBL:RS:PDV-RS-11-1-4
OVRBL:RS:PDV-RS-11-1-5
OVRBL:RS:PDV-RS-11-3
OVRBL:RS:PDV-RS-12-4
OVRBL:RS:PDV-RS-12-6-1
OVRBL:RS:PDV-RS-12-6-2
OVRBL:RS:PDV-RS-12-6-3
OVRBL:RS:PDV-RS-12-6-4-1
OVRBL:RS:PDV-RS-12-6-4-2
OVRBL:RS:PDV-RS-12-6-4-3
OVRBL:RS:PDV-RS-12-6-4-4
OVRBL:RS:PDV-RS-12-6-4-5
OVRBL:RS:PDV-RS-12-6-5
OVRBL:RS:PDV-RS-12-6-6
OVRBL:RS:PDV-RS-12-6-7-1
OVRBL:RS:PDV-RS-12-6-7-2
OVRBL:RS:PDV-RS-12-6-7-3
OVRBL:RS:PDV-RS-12-6-7-4
OVRBL:RS:PDV-RS-12-6-7-5
OVRBL:RS:PDV-RS-12-6-7-6
OVRBL:RS:PDV-RS-12-6-7-7
OVRBL:RS:PDV-RS-12-6-7-8
OVRBL:RS:PDV-RS-12-6-7-9
OVRBL:RS:PDV-RS-12-6-7-10
OVRBL:RS:PDV-RS-12-6-7-11
OVRBL:RS:PDV-RS-12-6-7-12
OVRBL:RS:PDV-RS-12-6-8
OVRBL:RS:PDV-RS-12-9
OVRBL:RS:PDV-RS-17-4-2
OVRBL:RS:PDV-RS-61
OEVRBL:RS:PDV-RS-7a-4
OEVRBL:RS:PDV-RS-4-4-2NP
OEVRBL:RS:PDV-RS-5-4-2NP
OEVRBL:RS:PDV-RS-3NP-ostalo
OEVRBL:RS:PDV-RS-17-4-2
OEVRBL:RS:PDV-RS-17-4-3
OEVRBL:RS:PDV-RS-9
SSVRBL:RS:PDV-RS-33
SSVRBL:RS:PDV-RS-35-7
NVRBL:RS:PDV-RS-3-DZ
NVRBL:RS:PDV-RS-4
NVRBL:RS:PDV-RS-5
NVRBL:RS:PDV-RS-6-1-1 (BN)

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 20 days ago