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.

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:

Element	Description
`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:

Element	Description
`TaxSubtotal/TaxableAmount [@currencyID]`	The part of the amount that can be taxed.
`TaxSubtotal/TaxAmount[@currencyID]`	The total amount of tax.
`TaxSubtotal/TaxCategory`	The Tax Category. See Tax Categories and Schemes
`TaxSubtotal/TaxCategory/ID`	The ID of the applicable Tax Category.
`TaxSubtotal/TaxCategory/Percent`	The percentage tax rate for this category.
`TaxSubtotal/TaxCategory/TaxScheme/ID`	The 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>