Isah origin

Isah uses a search path to determine the tax category, starting from InvoiceVAT.

• If VAT is Reverse charge, then VAT category code = AE; VAT is Reverse charge if:
  • VATFin.VatCalculationMethod=3 or
  • VATFin.ScenarioCode=2A
• If VATFin.VATFinType=1 or 2 (Domestic sales):
  • if VAT percentage > 0 then VAT category code = S
  • if VAT percentage = 0 then VAT category code = Z
• If VATFin.VATFinType=5 (intracommunity delivery) and VAT percentage = 0, then VAT category code = K
• If VATFin.VATFinType=7 (intracommunity service), then VAT category code = AE
• If VATFin.VATFinType=3 (export) and VAT percentage = 0, then VAT category code = G

Info

Invoiced item VAT category code type: en:CodeType

Definition

The VAT category code for the invoiced item.

Data type

xsd:string

XML binding

ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID

Usage note

The following entries of UNTDID 5305 [6] are used (further clarification between brackets):

• Standard rate (Liable for VAT in a standard way)
• Zero rated goods (Liable for VAT with a percentage rate of zero)
• Exempt from tax (VAT/IGIC/IPSI)
• VAT Reverse Charge (Reverse charge VAT/IGIC/IPSI rules apply)
• VAT exempt for intra community supply of goods (VAT/IGIC/IPSI not levied due to Intra-community supply rules)
• Free export item, tax not charged (VAT/IGIC/IPSI not levied due to export outside of the EU)
• Services outside scope of tax (Sale is not subject to VAT/IGIC/IPSI)
• Canary Islands General Indirect Tax (Liable for IGIC tax)
• Liable for IPSI (Ceuta/Melilla tax)