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

Namespace
cac urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
Business terms
BG-23
Child elements
Card Name Description
1..1 cbc:TaxableAmount

VAT category taxable amount
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.

Example value: 1945.00

1..1 cbc:TaxAmount

VAT category tax amount
The total VAT amount for a given VAT category. Must be rounded to maximum 2 decimals.

Example value: 486.25

1..1 cac:TaxCategory

VAT CATEGORY

Rules
Identifier/Error message Flag
PEPPOL-EN16931-R053
Only one tax total with tax subtotals MUST be provided.
fatal
BR-CO-18
[BR-CO-18]-An Invoice shall at least have one VAT breakdown group (BG-23).
fatal
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).   
fatal