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Serbia SRF: Tax Category

You must use specific values for the Tax Category and Tax Scheme IDs.

Suggest Edits

Use the TaxSubtotal element to model this information.

Elements

ElementDescription
Invoice/TaxSubtotal/TaxCategory/IDUse one of the allowed values.

Restrictions

  • You must use one of the following values. These are a subset of 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
  • 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 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

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 about 1 month ago