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
- Rules
-
- PEPPOL-EN16931-R053: Only one tax total with tax subtotals MUST be provided.
- 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. |