Guides

Tax Totals and Subtotals

Tax is due on goods and services, and paid to the relevant Tax Authority.

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Use the TaxTotal and TaxSubtotal elements to model the tax in an e-invoice or credit note.

Tax Category and Tax Scheme are explained in the Tax Categories and Schemes.

The Modelling Totals and Calculations section explains how to model totals and tax calculations.

Tax Total

The TaxTotal element can be used to specify the total tax amount. The rest of the information is modelled in the TaxSubtotal element.

It contains the following fields:

ElementDescription
TaxTotal/TaxSubtotal/TaxAmount [@currencyID]The amount of tax.
TaxTotal/TaxSubtotal/TaxableAmount [@currencyID]The amount that can be taxed.

Tax Subtotal

The TaxSubtotal element can be used to specify the following information for subtotals:

  • The taxable amount
  • The amount of tax paid
  • The Tax Category and Tax Scheme IDs

It contains the following fields:

ElementDescription
TaxSubtotal/TaxableAmount [@currencyID]The part of the amount that can be taxed.
TaxSubtotal/TaxAmount[@currencyID]The total amount of tax.
TaxSubtotal/TaxCategoryThe Tax Category. See Tax Categories and Schemes.
TaxSubtotal/TaxCategory/IDThe ID of the applicable Tax Category.
TaxSubtotal/TaxCategory/PercentThe percentage tax rate for this category.
TaxSubtotal/TaxCategory/TaxScheme/IDThe identifier of the Tax Scheme.

Country-Specific Variations

Country specific variations are explained in the following topics:

Example

Document

  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="MYR">0.00</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="MYR">8925.00</cbc:TaxableAmount>
  			<cbc:TaxAmount currencyID="MYR">0.00</cbc:TaxAmount>
  			<cac:TaxCategory>
  				<!-- MY Tax types code list: https://sdk.myinvois.hasil.gov.my/codes/tax-types/ (not UNCL5305 compliant) -->
  				<!-- MY original code:          E - Tax exemption -->
  				<!-- expected code:    VRBL:MY:E - Tax exemption -->
  				<cbc:ID>VRBL:MY:E</cbc:ID>
  				<cbc:Percent>0.00</cbc:Percent>
  				<cbc:TaxExemptionReason>tax exemption reason free text description</cbc:TaxExemptionReason>
  				<cac:TaxScheme>
  					<!-- Default value: VAT -->
  					<!-- MY tax type provided in "cac:TaxCategory\cbc:ID" -->
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>

Line Level

<ubl:Invoice>
	<!-- Code omitted for clarity -->
	<cac:InvoiceLine>
		<!-- Code omitted for clarity -->
		<cac:TaxTotal>
			<cbc:TaxAmount currencyID="MYR">0.00</cbc:TaxAmount>
			<cac:TaxSubtotal>
				<cbc:TaxableAmount currencyID="MYR">2925.00</cbc:TaxableAmount>
				<cbc:TaxAmount currencyID="MYR">0.00</cbc:TaxAmount>
				<!-- Code omitted for clarity -->
			</cac:TaxSubtotal>
		</cac:TaxTotal>
		<!-- Code omitted for clarity -->
	</cac:InvoiceLine>
	<!-- Code omitted for clarity -->
</ubl:Invoice>

Updated 4 months ago