Serbia: Tax Category
You must use specific values for the Tax Category and Tax Scheme IDs.
Use the TaxSubtotal element to model this information.
Elements
Element | Description |
---|---|
Invoice/TaxSubtotal/TaxCategory/ID | Use one of the allowed values. |
Restrictions
- You must use one of the following values. These are a subset of 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 |
- Specify
VAT
in theTaxScheme/ID
element.
Example
<ubl:Invoice>
<!-- Code omitted for clarity -->
<TaxSubtotal xmlns="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2">
<cbc:TaxableAmount currencyID="RSD">302340</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="RSD">60468</cbc:TaxAmount>
<TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>20</cbc:Percent>
<TaxScheme>
<cbc:ID>VAT</cbc:ID>
</TaxScheme>
</TaxCategory>
</TaxSubtotal>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Updated 2 days ago