Use the ClassifiedTaxCategory sub-element of the Item element.

Elements

Element	Description
`Invoice/InvoiceLine/Item/ClassifiedTaxCategory`	Use one of the allowed values.
`Invoice/InvoiceLine/Item/ClassifiedTaxCategory/TaxScheme/ID`	Specify `VAT`.

Restrictions

You must use one of the following values. This is 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.

Example

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:Item>
        <!-- Code omitted for clarity -->
        <cbc:Name>ItemName</cbc:Name>
        <cac:SellersItemIdentification>
            <cbc:ID>730430</cbc:ID>
        </cac:SellersItemIdentification>
        <cac:ClassifiedTaxCategory>
            <cbc:ID>S</cbc:ID>
            <cbc:Percent>10</cbc:Percent>
            <cac:TaxScheme>
                <cbc:ID>VAT</cbc:ID>
            </cac:TaxScheme>
        </cac:ClassifiedTaxCategory>
        <!-- Code omitted for clarity -->
    </cac:Item>
    <!-- Code omitted for clarity -->
</ubl:Invoice>