Guides

VRBL: Tax Totals and Subtotals

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

Suggest Edits

You can model tax information at the Document and Line levels. This can include information such as:

  • The tax rate.
  • The amount of tax.
  • Information about the applicable Tax Category and Tax Scheme. These are explained in the Tax Categories and Schemes.
  • Information about exemptions.

Use the TaxTotal elements to model tax information at the Document level. This information applies to the entire Document.

Use the ClassifiedTaxCategory element to model information at the line level.

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.

Document level

Document Currency

Elements

If you are using the Document Currency, use the following subelements of the TaxTotal element:

Element (Path)CardinalityDescription
Document Level Taxes Group (/Invoice/TaxTotal)1..1Groups information about tax that is applied to the entire Document.
Invoice Total Tax Amount (/Invoice/TaxTotal/TaxAmount)1..1The total tax amount for the Document.
Tax Breakdown Group (/Invoice/TaxTotal/TaxSubtotal)Groups information about the Tax Category, rates and exemptions.
Tax Category Taxable Amount (/Invoice/TaxTotal/TaxSubtotal/TaxableAmount)1..1Sum of all taxable amounts subject to a specific tax category code and tax category rate (if the tax category rate is applicable).
Tax Category Tax Amount (/Invoice/TaxTotal/TaxSubtotal/TaxAmount)1..1The total tax amount for a given tax category.
Tax Category (/Invoice/TaxTotal/TaxSubtotal/TaxCategory)1..1A group of elements providing information about the tax category.
Tax Category Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID)1..1Code that represents the applicable Tax Category.
Tax Category Rate (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent)The tax rate, represented as percentage that applies for the relevant tax category.
Tax Exemption Reason Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode)0..1Code that represents the reason for the exemption.
Tax Exemption Reason Text (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason)0..1Text that explains the reason for the exemption.
Tax Scheme (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme)1..1Groups information about the applicable Tax Scheme.
Tax Scheme Code (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID)1..1Code that represents the Tax Scheme,

Tax Currency

Elements

If you are using the Document Currency, use the following subelements of the TaxTotal element:

Element (Path)CardinalityDescription
Document Level Taxes Group (/Invoice/TaxTotal)1..1Groups information about tax that is applied to the entire Document.
Invoice Total Tax Amount in Tax Accounting Currency (/Invoice/TaxTotal/TaxAmount)1..1The tax total amount expressed in the accounting currency accepted or required in the country of the Supplier.
Tax Breakdown Group (/Invoice/TaxTotal/TaxSubtotal)0..nA group of elements providing information about tax breakdown by different categories, rates and exemption reasons in the invoice accounting currency. One of the subtotals the sum of which equals the total tax amount for a particular taxation scheme.
Tax Category Tax Amount In Accounting Currency (/Invoice/TaxTotal/TaxSubtotal/TaxAmount)1..1The total tax amount for a given tax category.
Tax Category Applicable To This Subtotal (/Invoice/TaxTotal/TaxSubtotal/TaxCategory)1..1A group of elements providing information about the tax category.
Tax Category Code For Tax Category Tax Amount In Accounting Currency (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID)1..1Code that represents the applicable Tax Category.
Tax Category Rate For Tax Category Tax Amount In Accounting Currency (/Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent)0..1The tax rate, represented as percentage that applies for the relevant tax category.

Line level

Use the ClassifiedTaxCategory element to model information at the line level:

Name (Path)CardinalityDescription
Line Tax Information (/Invoice/InvoiceLine/ClassifiedTaxCategory)1..1A group of elements providing information about the tax applicable for the goods and services invoiced on the invoice line.
Invoiced Item Tax Category Code (/Invoice/InvoiceLine/ClassifiedTaxCategory/ID)1..1The tax category code for the invoiced item.
Invoiced Item Tax Rate (Invoice/InvoiceLine/ClassifiedTaxCategory/Percent)0..1The tax rate, represented as percentage that applies to the invoiced item.
Unit Tax (Invoice/InvoiceLine/ClassifiedTaxCategory/PerUnitAmount)0..1A tax amount that is applied to each item unit.
Tax Exemption Reason Code (Invoice/InvoiceLine/ClassifiedTaxCategory/TaxExemptionReasonCode)0..1A coded statement of the reason for why the line amount is exempted from tax.
Tax Exemption Reason Text (Invoice/InvoiceLine/ClassifiedTaxCategory/TaxExemptionReason)0..1A textual statement of the reason why the line amount is exempted from tax or why no tax is being charged.
Tax Scheme (Invoice/InvoiceLine/ClassifiedTaxCategory/TaxScheme)1..1A group of elements providing information about the tax scheme.
Tax Scheme Code (Invoice/InvoiceLine/ClassifiedTaxCategory/TaxScheme/ID)1..1A code indicating the type of tax.

Country-Specific Variations

Country specific variations are explained in the following topics:

Examples

Document level

Document Currency

Standard Tax

<Invoice>
    <!-- code omitted for clarity -->
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    <!-- code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">331.25</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">1325</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">331.25</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>25.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- code omitted for clarity -->
</Invoice>

Exemption

<Invoice>
    <!-- code omitted for clarity -->
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    <!-- code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">1325</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>E</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cbc:TaxExemptionReasonCode>VATEX-EU-79-C</cbc:TaxExemptionReasonCode>
                <cbc:TaxExemptionReason>Exempt based on article 79, point c of Council Directive 2006/112/EC</cbc:TaxExemptionReason>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- code omitted for clarity -->
</Invoice>

Tax Currency

Standard rate

<Invoice>
    <!-- code omitted for clarity -->
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    <cbc:TaxCurrencyCode>USD</cbc:TaxCurrencyCode>
    <!-- code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="USD">331.25</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxAmount currencyID="USD">331.25</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>25.00</cbc:Percent>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- code omitted for clarity -->
</Invoice>

Line Level

Standard tax rate

<Invoice>
    <!-- code omitted for clarity -->
    <cac:InvoiceLine>
        <cac:Item> 
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>25.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item> 
    </cac:InvoiceLine>
    <!-- code omitted for clarity -->
</Invoice>

Tax exemption

<Invoice>
    <!-- code omitted for clarity -->
    <cac:InvoiceLine>
        <cac:Item> 
            <cac:ClassifiedTaxCategory>
                <cbc:ID>E</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cbc:TaxExemptionReasonCode>VATEX-EU-79-C</cbc:TaxExemptionReasonCode>
                <cbc:TaxExemptionReason>Exempt based on article 79, point c of Council Directive 2006/112/EC</cbc:TaxExemptionReason>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item> 
    </cac:InvoiceLine>
    <!-- code omitted for clarity -->
</Invoice>

Updated 12 days ago