General VRBL tax requirements

When modeling tax in VRBL, the following requirements exist:

Each line item must have one Tax Category ID in the Invoice/InvoiceLine/Item/ClassifiedTaxCategory/ID element.
Each Tax Category ID must also have an associated tax rate in the Invoice/InvoiceLine/Item/ClassifiedTaxCategory/Percent element.
Each Allowance or Charge must have one Tax Category ID in the Invoice/AllowanceCharge[ChargeIndicator='false|true']/TaxCategory/ID element.
Each Tax Category ID must also have an associated tax rate in the Invoice/AllowanceCharge[ChargeIndicator='false|true']/TaxCategory/Percent element.

Other formats

EN 16931 requirements

If you are creating Documents for an EN 16931 compatible country, like France, then you also need to consider its requirements for modelling things like the Tax Category. More information is provided in the EN 16931: Tax Categories topic.

PEPPOL requirements

PEPPOL also has requirements for how you model tax exemptions. More information is provided in the PEPPOL: Tax Exemptions topic.

Country specific requirements

The following countries also have some specific requirements:

Examples

Standard rate

The following example shows a standard rate of 25%:

<Invoice>
    <!-- code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">400.00</cbc:TaxAmount>
        <!-- First Tax Breakdown: Standard Rate 25% -->
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">250.00</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>
    <!-- code omitted for clarity -->
 </Invoice>

Standard rate 15%

The following example shows a standard rate of 15%:

<Invoice>
    <!-- code omitted for clarity -->
      <cac:TaxTotal>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">150.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>15.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    <!-- code omitted for clarity -->
</Invoice>

Tax exemption

The following example shows a tax exemption. Note that the rate is still required even though it is zero:

<Invoice>
    <!-- code omitted for clarity -->
    <cac:TaxTotal>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">1000.00</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-F</cbc:TaxExemptionReasonCode>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal
    </cac:TaxTotal>
    <!-- code omitted for clarity -->
</Invoice>

Tax calculations

You must also model the tax calculations correctly. See Modeling Tax Calculations.