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 the TaxScheme/ID element.
For tax exemptions, you need to use one of the following exemption codes for the associated VAT category code:

VAT Category Code	VAT Exemption Code
AE	`VRBL:RS:PDV-RS-10-2-1`
AE	`VRBL:RS:PDV-RS-10-2-2`
AE	`VRBL:RS:PDV-RS-10-2-3`
AE	`VRBL:RS:PDV-RS-10-2-4`
AE	`VRBL:RS:PDV-RS-10-2-5-1`
AE	`VRBL:RS:PDV-RS-10-2-5-2`
AE	`VRBL:RS:PDV-RS-10-2-5-3`
AE	`VRBL:RS:PDV-RS-36b-6`
Z	`VRBL:RS:PDV-RS-24-1-1`
Z	`VRBL:RS:PDV-RS-24-1-2`
Z	`VRBL:RS:PDV-RS-24-1-3`
Z	`VRBL:RS:PDV-RS-24-1-5`
Z	`VRBL:RS:PDV-RS-24-1-5a`
Z	`VRBL:RS:PDV-RS-24-1-6`
Z	`VRBL:RS:PDV-RS-24-1-6a`
Z	`VRBL:RS:PDV-RS-24-1-7`
Z	`VRBL:RS:PDV-RS-24-1-7a`
Z	`VRBL:RS:PDV-RS-24-1-8`
Z	`VRBL:RS:PDV-RS-24-1-9`
Z	`VRBL:RS:PDV-RS-24-1-10`
Z	`VRBL:RS:PDV-RS-24-1-11`
Z	`VRBL:RS:PDV-RS-24-1-12`
Z	`VRBL:RS:PDV-RS-24-1-13`
Z	`VRBL:RS:PDV-RS-24-1-14`
Z	`VRBL:RS:PDV-RS-24-1-15`
Z	`VRBL:RS:PDV-RS-24-1-16-1`
Z	`VRBL:RS:PDV-RS-24-1-16-2`
Z	`VRBL:RS:PDV-RS-24-1-16-3`
Z	`VRBL:RS:PDV-RS-24-1-16-4`
Z	`VRBL:RS:PDV-RS-24-1-16a`
Z	`VRBL:RS:PDV-RS-24-1-16b`
Z	`VRBL:RS:PDV-RS-24-1-16v`
Z	`VRBL:RS:PDV-RS-24-1-16g`
Z	`VRBL:RS:PDV-RS-24-1-17`
E	`VRBL:RS:PDV-RS-25-1-1`
E	`VRBL:RS:PDV-RS-25-1-1a`
E	`VRBL:RS:PDV-RS-25-1-2`
E	`VRBL:RS:PDV-RS-25-1-3`
E	`VRBL:RS:PDV-RS-25-1-4`
E	`VRBL:RS:PDV-RS-25-1-5`
E	`VRBL:RS:PDV-RS-25-1-6`
E	`VRBL:RS:PDV-RS-25-1-7`
E	`VRBL:RS:PDV-RS-25-1-8`
E	`VRBL:RS:PDV-RS-25-2-1`
E	`VRBL:RS:PDV-RS-25-2-2`
E	`VRBL:RS:PDV-RS-25-2-3`
E	`VRBL:RS:PDV-RS-25-2-3a`
E	`VRBL:RS:PDV-RS-25-2-3b`
E	`VRBL:RS:PDV-RS-25-2-5`
E	`VRBL:RS:PDV-RS-25-2-6`
E	`VRBL:RS:PDV-RS-25-2-7`
E	`VRBL:RS:PDV-RS-25-2-8`
E	`VRBL:RS:PDV-RS-25-2-9`
E	`VRBL:RS:PDV-RS-25-2-10`
E	`VRBL:RS:PDV-RS-25-2-11`
E	`VRBL:RS:PDV-RS-25-2-12`
E	`VRBL:RS:PDV-RS-25-2-13`
E	`VRBL:RS:PDV-RS-25-2-14`
E	`VRBL:RS:PDV-RS-25-2-15`
E	`VRBL:RS:PDV-RS-25-2-16`
E	`VRBL:RS:PDV-RS-25-2-17`
E	`VRBL:RS:PDV-RS-25-2-18`
E	`VRBL:RS:PDV-RS-25-2-19`
R	`VRBL:RS:PDV-RS-6-1-1`
R	`VRBL:RS:PDV-RS-6a`
O	`VRBL:RS:PDV-RS-11-1-1`
O	`VRBL:RS:PDV-RS-11-1-2`
O	`VRBL:RS:PDV-RS-11-1-3`
O	`VRBL:RS:PDV-RS-11-1-4`
O	`VRBL:RS:PDV-RS-11-1-5`
O	`VRBL:RS:PDV-RS-11-3`
O	`VRBL:RS:PDV-RS-12-4`
O	`VRBL:RS:PDV-RS-12-6-1`
O	`VRBL:RS:PDV-RS-12-6-2`
O	`VRBL:RS:PDV-RS-12-6-3`
O	`VRBL:RS:PDV-RS-12-6-4-1`
O	`VRBL:RS:PDV-RS-12-6-4-2`
O	`VRBL:RS:PDV-RS-12-6-4-3`
O	`VRBL:RS:PDV-RS-12-6-4-4`
O	`VRBL:RS:PDV-RS-12-6-4-5`
O	`VRBL:RS:PDV-RS-12-6-5`
O	`VRBL:RS:PDV-RS-12-6-6`
O	`VRBL:RS:PDV-RS-12-6-7-1`
O	`VRBL:RS:PDV-RS-12-6-7-2`
O	`VRBL:RS:PDV-RS-12-6-7-3`
O	`VRBL:RS:PDV-RS-12-6-7-4`
O	`VRBL:RS:PDV-RS-12-6-7-5`
O	`VRBL:RS:PDV-RS-12-6-7-6`
O	`VRBL:RS:PDV-RS-12-6-7-7`
O	`VRBL:RS:PDV-RS-12-6-7-8`
O	`VRBL:RS:PDV-RS-12-6-7-9`
O	`VRBL:RS:PDV-RS-12-6-7-10`
O	`VRBL:RS:PDV-RS-12-6-7-11`
O	`VRBL:RS:PDV-RS-12-6-7-12`
O	`VRBL:RS:PDV-RS-12-6-8`
O	`VRBL:RS:PDV-RS-12-9`
O	`VRBL:RS:PDV-RS-17-4-2`
O	`VRBL:RS:PDV-RS-61`
OE	`VRBL:RS:PDV-RS-7a-4`
OE	`VRBL:RS:PDV-RS-4-4-2NP`
OE	`VRBL:RS:PDV-RS-5-4-2NP`
OE	`VRBL:RS:PDV-RS-3NP-ostalo`
OE	`VRBL:RS:PDV-RS-17-4-2`
OE	`VRBL:RS:PDV-RS-17-4-3`
OE	`VRBL:RS:PDV-RS-9`
SS	`VRBL:RS:PDV-RS-33`
SS	`VRBL:RS:PDV-RS-35-7`
N	`VRBL:RS:PDV-RS-3-DZ`
N	`VRBL:RS:PDV-RS-4`
N	`VRBL:RS:PDV-RS-5`
N	`VRBL:RS:PDV-RS-6-1-1 (BN)`

Example

VAT without tax exemption

<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>

Tax exemption

<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">0</cbc:TaxAmount>
            <TaxCategory>
                <cbc:ID>N</cbc:ID>
                <cbc:Percent>0</cbc:Percent>
                <cbc:TaxExemptionReasonCode>VRBL:RS:PDV-RS-5</cbc:TaxExemptionReasonCode>
                <TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </TaxScheme>
            </TaxCategory>
        </TaxSubtotal>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Updated 20 days ago