UBL: TaxCategory

Modified on Wed, 28 Feb at 11:21 AM

Invoice. TaxTotal.TaxCategory

TaxCategory

VAT code (for example high 21% or low 6% etc)

<cac:TaxCategory>

UBL Field	Description	Typ	Example	DataType	Extern
ID	VAT type/VAT Code	cbc	<cbc:ID schemeAgencyID="6" schemeID="UNCL5305">S</cbc:ID>	Section/ Identifier	UNCL5305
Name	Description VAT	cbc	<cbc:Name>NL, Hoog Tarief</cbc:Name>
Percent	VAT Percentage	cbc	<cbc:Percent>21.00</cbc:Percent>	Percentage
TaxScheme	Taxes type always VAT	cac/ cbc	<cac:TaxScheme> <cbc:ID schemeID="UN/ECE 5153" schemeAgencyID="6">VAT</cbc:ID> </cac:TaxScheme>	Secion/ Identifier	UN5153

Interpretation from SimplerInvoicing

ID	Description

AE	VAT Reverse Charged to other contracting party
E	Exempted
G	Export
S	Standard both 6% low and 21% high!
Z	No VAT applicable 0%

ATTENTION!

Indication of the TaxCategory is “S” (Standard), with both 21 and 6% VAT.

This means that according to UN/ECE 5305 the following applies to VAT category"AE" (VAT Reverse Charge):

TaxCategory = “AE”; VAT Reverse Charge. Code specifying that the standard VAT rate is levied from the invoicee.
TaxExemptionReason = “Reverse charge” (btw verlegd).
VAT and VAT percentages on the invoice are “0”.
The VAT numbers of both the supplier and the buyer must be stated on the invoice!