Tax can be modelled at the Document level or the Line level or both. Some countries require that you model information in one or the other.

You use the TaxTotal and TaxSubtotal elements to model the tax information. See Tax Amounts.

The tax rate is modelled in the Percent subelement of the TaxCategory element. See Tax Categories and Schemes.

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

Document Level

The following example specifies the tax information at the Document (Invoice) level. Some countries' configurations are about this. For an example, see Malaysia: Tax Totals (Document).

<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>

Line Level

You can also model the tax information at the line level. Some countries' configurations are about this. For an example, see Malaysia: Tax Totals (Line):

  	<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>

Country-Specific Variations

Country-specific variations are explained in the following topics:

In This Section

The information in this section is divided into the following topics:

Topic	Description
Tax	Overview topic for this section.
Tax Amounts	This topic describes how to model amounts of tax.
Tax Categories and Schemes	Tax Categories and Tax Schemes are used to model information about the tax being paid.
Tax Exchange Rates	If your Documents use foreign currency exchanges, you can capture this information.
Tax Exemptions	How to model exemptions.
Withholding Taxes	How to model withheld taxes.
Tax Point Dates	You can add Tax Point date to your Documents.