Tax Exemptions
Tax exemptions can be modelled.
Use the TaxExemptionReasonCode
sub-element of the TaxCategory element to model this information.
Elements
Document Level
The following elements can be used at Document level, in the TaxCategory element:
Elements | Description |
---|---|
Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID | The Tax Category ID. Use one of the allowed values. |
Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent | The tax rate for the category. |
Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode | Code that represents the reason for tax exemption. |
Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason | A description of the reason for the exemption. |
Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID | The ID of the Tax Scheme. Use one of the UNCL 5153 values. |
Line Level
The following elements can be used at line level:
Element | Description |
---|---|
ClassifiedTaxCategory/ID | The Tax Category ID. See Tax Categories and Schemes |
ClassifiedTaxCategory/Percent | The tax rate. |
ClassifiedTaxCategory/TaxExemptionReason | A textual description of the exemption. |
ClassifiedTaxCategory/TaxScheme/ID | The Tax Scheme ID. See Tax Categories and Schemes |
Country Specific Configurations
- Italy: Tax Exemption Reason
- Italy: Tax Exemption Reason Code (Invoice Lines) (Optional)
- Italy: Tax Exemption Reason Code
- Portugal: Tax Category (Tax Exemptions)
- Italy: Social Security Tax Exemption Reason topic:
Examples
Document Level
The following example is a document level exemption:
<ubl:Invoice>
<!-- Code omitted for clarity -->
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">400</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">100</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0.00</cbc:Percent>
<cbc:TaxExemptionReasonCode>VRBL:PT:M99</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Exempt or not subject</cbc:TaxExemptionReason>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Line Level
The following example is a line level exemption:
<cac:ClassifiedTaxCategory>
<!-- 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 provided in "cac:ClassifiedTaxCategory\cbc:ID" -->
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:ClassifiedTaxCategory>
Updated 2 months ago