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VRBL: Tax Categories and Schemes

Read about how to categorize tax and specify tax schemes in your documents.

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Tax Categories

Tax Category is the name for the group of tax categorization information. Use the TaxCategory element to model this information.

Tax Schemes

A Tax Scheme is the name used to refer to tax programs such as Value Added Tax (VAT).

You use the TaxScheme element to model these.

If a party such as a Supplier or Customer is registered as a participant in the Tax Scheme, you must specify their Tax Scheme ID and the Scheme itself such as VAT.

VAT

The following example shows how to model VAT as the Tax Scheme:

  				<cac:TaxScheme>
  					<!-- Default value: VAT -->
  					<!-- MY tax type in "cac:ClassifiedTaxCategory\cbc:ID" -->
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>

Elements

The TaxCategory element contains the following subelements, including the TaxScheme element:

Name (Path)CardinalityDescription
Tax Category Group (Invoice/TaxTotal/TaxSubtotal/TaxCategory) and (Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory)Groups information about the Tax Category.
Tax Category ID (Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID) and (Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/ID)1..1The Tax Category ID. Use one of the allowed values.
Tax Category Percent (Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent) and (Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/Percent)0..1The tax rate for the category.
Tax Exemption Reason Code (Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode) and (Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode)Code that represents the reason for tax exemption.
Tax Exemption Reason Description (Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason)A description of the reason for the exemption.
Tax Exemption Tax Scheme ID (Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID) and (Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID)1..1The ID of the Tax Scheme. Use VAT.

Country-Specific Variations

Country specific variations are explained in the following topics:

Example

The following example is from a Malaysian credit note:

  	<cac:TaxTotal>
  		<cbc:TaxAmount currencyID="MYR">0.00</cbc:TaxAmount>
  		<cac:TaxSubtotal>
  			<cbc:TaxableAmount currencyID="MYR">6000.00</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:    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 in "cac:ClassifiedTaxCategory\cbc:ID" -->
  					<cbc:ID>VAT</cbc:ID>
  				</cac:TaxScheme>
  			</cac:TaxCategory>
  		</cac:TaxSubtotal>
  	</cac:TaxTotal>

Updated 13 days ago