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2. UBL Credit Note
3. ubl:CreditNote
4. cac:AllowanceCharge
5. cac:TaxCategory
6. cbc:ID

A coded identification of what VAT category applies to the document level allowance or charge.

Cardinality

1..1

Namespace

cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Data type

Code

Example value

S

Business terms

BT-95,BT-102

Code lists

Duty or tax or fee category code (Subset of UNCL5305)

Rules

Identifier/Error message	Flag
BR-32 Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).	fatal
BR-37 Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).	fatal
BR-O-13 An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT".	fatal
BR-O-14 An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level charges (BG-21) where Document level charge VAT category code (BT-102) is not "Not subject to VAT".	fatal
BR-CL-17 Invoice tax categories MUST be coded using UNCL5305 code list	fatal
DE-R-016 If one of the VAT codes S, Z, E, AE, K, G, L, or M is used, an invoice shall contain at least one of the following elements: "Seller VAT identifier" (BT-31) or "Seller tax registration identifier" (BT-32) or "SELLER TAX REPRESENTATIVE PARTY" (BG-11).	fatal