VAT BREAKDOWN

A group of business terms providing information about VAT breakdown by different categories, rates and exemption reasons

About

ID
BG-23
Cardinality
0..n
Name
VAT BREAKDOWN
Syntax binding
pxs:TaxData / pxs:ReportedTransaction / pxs:ReportedDocument / cac:TaxTotal / cac:TaxSubtotal
Rules
  • PEPPOL-EN16931-R053: Only one tax total with tax subtotals MUST be provided.
  • BR-O-11: [BR-O-11]-An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain other VAT breakdown groups (BG-23).

Child terms

Id Business Term Card. Definition
BT-116
VAT category taxable amount 1..1 Sum of all taxable amounts subject to a specific VAT category code and VAT category rate (if the VAT category rate is applicable). Must be rounded to maximum 2 decimals.
BT-117
VAT category tax amount 0..1 The total VAT amount for a given VAT category. Must be rounded to maximum 2 decimals.
BT-118
VAT category code 0..1 Coded identification of a VAT category.
BT-119
VAT category rate 0..1 The VAT rate, represented as percentage that applies for the relevant VAT category.
BT-120
VAT exemption reason text 0..1 A textual statement of the reason why the amount is exempted from VAT or why no VAT is being charged.
BT-121
VAT exemption reason code 0..1 A coded statement of the reason for why the amount is exempted from VAT.