Document level charge VAT exemption reason text

A textual statement of the reason why the document level charge amount is exempted from VAT or why no VAT is being charged

About

ID

IBT-199

Cardinality

0..1

Section

Aligned

Name

Document level charge VAT exemption reason text

Syntax binding

ubl:CreditNote / cac:AllowanceCharge / cac:TaxCategory / cbc:TaxExemptionReason

Rules

IBR-SR-32: VAT exemption reason text (ibt-120) MUST occur maximum once.
IBR-SR-61: Allowance/charge tax exemption reason (ibt-197) (ibt-199) MUST occur maximum once.