VAT exemption reason code

A coded statement of the reason for why the line amount is exempted from VAT.

About

ID: IBT-186
Cardinality: 0..1
Section: Aligned
Name: VAT exemption reason code
Syntax binding: ubl:Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:TaxExemptionReasonCode