Tax Categories

Tax Category is the name for the group of tax categorization information. You can use the Tax Category Group (Invoice/TaxTotal/TaxSubtotal/TaxCategory) and (Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory) subelements of the TaxTotal element to model this information.

Some countries, like Malaysia, require that you use specific values for the Tax Category. This is explained in each country's documentation, like in the Malaysia B2B/B2G: Tax Categories topic.

In addition. other formats may require specific codes. For example, for EN 16931, you must use the codes listed in the EN 16931: Tax Categories topic.

Countries who use VRBL and do not have this requirement can use values from the UNCL5305 list. This code is listed with all the standard values for VRBL in the VRBL: Standard Values topic.

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:

Country-Specific configurations

Country specific variations are explained in the following topics:

• Malaysia: Tax Categories
• Sweden: Tax Categories (Line Level)
• Sweden: Tax Categories (Document Level)

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>