TAX exemption reason text

A textual statement of the reason why the line amount is exempted from TAX or why no TAX is being charged

About

ID
IBT-185
Cardinality
0..1
Section
Aligned
Name
TAX exemption reason text
Syntax binding
ubl:Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:TaxExemptionReason
Rules
  • IBR-SR-32: [ibr-sr-32]-VAT exemption reason text (ibt-120) MUST occur maximum once.
  • IBR-SR-38: [ibr-sr-38]-Invoiced item tax exemption reason text (ibt-185) MUST occur maximum once