UBL: TaxCategory

Invoice. TaxTotal.TaxCategory

Interpretation from SimplerInvoicing

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!