Tax Rules

Tax Rules determine how taxes are calculated for a product when generating invoices through the Kumusoft EFRIS API.

A Tax Rule is assigned when a product is registered and is used by the invoice engine to calculate taxes consistently across transactions.

Supported Tax Rules

Value	Description	Recommended
STANDARD	Apply standard VAT.	✅ Yes
ZERORATED	Apply VAT at 0%.	✅ Yes
EXEMPTED	Do not charge VAT.	✅ Yes
OOS	Out of Scope. No VAT applies.	✅ Yes
URA	Use the tax treatment returned by EFRIS.	⚠️ Not Recommended

STANDARD

Apply the standard VAT rate.

Use this for products and services that are subject to VAT.

ZERORATED

Apply VAT at 0%.

Use this for supplies that are taxable but attract a zero VAT rate.

EXEMPTED

Do not calculate VAT.

Use this for products and services that are exempt from VAT.

OOS

Out of Scope.

Use this for supplies that fall outside the VAT regime.

URA

Use the tax treatment determined by EFRIS for the supplied item code.

Example

{
  "taxRule": "URA"
}

How It Works

When URA is selected, the Kumusoft platform does not force a specific tax treatment. Instead, the tax treatment is determined using the item configuration maintained in EFRIS.

Why It Is Not Recommended

The same EFRIS item code may have different tax treatments for different taxpayers.

For example:

Taxpayer A may treat an item as Standard Rated

Taxpayer B may treat the same item as Exempted

As a result, relying on EFRIS defaults can lead to inconsistent tax calculations across taxpayers and environments.

Recommended Alternative

Whenever possible, explicitly assign one of the following tax rules:

STANDARD

ZERORATED

EXEMPTED

OOS

This ensures predictable and consistent invoice calculations.

Default Behavior

If no tax rule is provided during product registration, the system defaults to:

{
  "taxRule": "URA"
}

For new integrations, it is strongly recommended to explicitly specify a tax rule rather than relying on the default behavior.

Best Practices

Always specify a tax rule when registering a product.

Avoid relying on the default URA behavior.

Use explicit tax rules to ensure consistent tax calculations.

Review tax rules whenever a product's tax treatment changes.

Stock Management → Register Product

Invoicing

Data Sources

Return Codes

Important: The URA tax rule is provided primarily for backward compatibility and legacy integrations. New implementations should explicitly define the appropriate tax rule for each product.

Supported Tax Rules#

STANDARD#

ZERORATED#

EXEMPTED#

OOS#

URA#

Example#

How It Works#

Why It Is Not Recommended#

Recommended Alternative#

Default Behavior#

Best Practices#

Related Documentation#