> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Note

Note represents a tax-related note, typically used for exemption reasons or other tax-specific explanations that need to be associated with a particular tax category.

## Schema ID

`https://gobl.org/draft-0/tax/note`

## Properties

| Title      | Property | Type                                      | Description                                                                                                                                                      |
| ---------- | -------- | ----------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Category   | `cat`    | [cbc.Code](/draft-0/cbc/code)             | Tax category code from those available inside a region.                                                                                                          |
| Key        | `key`    | [cbc.Key](/draft-0/cbc/key)               | Key usually identifies the tax rate key this note applies to (e.g. "exempt", "reverse-charge"), but may also be used for other identifiers depending on context. |
| Text       | `text`   | string                                    | Text contains the exemption reason or explanation.                                                                                                               |
| Extensions | `ext`    | [tax.Extensions](/draft-0/tax/extensions) | Extensions for additional structured data.                                                                                                                       |

## Validation Rules

| Field  | Test                                                                  | Validation Code / Message                         |
| ------ | --------------------------------------------------------------------- | ------------------------------------------------- |
| `text` | <ul class="gobl-test"><li class="gobl-test-present">Present</li></ul> | `GOBL-TAX-NOTE-01`<br />Tax note text is required |