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: VAT exemption reason text (ibt-120) MUST occur maximum once.
IBR-SR-38: Invoiced item tax exemption reason text (ibt-185) MUST occur maximum once