VAT exemption reason code

A coded statement of the reason for why the amount is exempted from TAX.

About

ID: IBT-121
Cardinality: 0..1
Section: Aligned
Name: VAT exemption reason code
Syntax binding: ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:TaxExemptionReasonCode