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!
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