Reference

BR-32 Document level allowance VAT category code is required

Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

Problem Description

Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

ERROR

XRechnung 3.0

Context and Significance

This rule comes from the EN16931 core semantic model enforced by the KoSIT XRechnung 3.0.2 Schematron, ensuring invoices carry the mandatory data needed for automated processing.

Solution

Add cac:TaxCategory/cbc:ID to the allowance, using the same VAT category as the goods it reduces so the VAT breakdown reconciles.

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

BT-95 = S (standard rate) on a document level allowance

Invalid Examples

Use these points as the practical checks for this section.

Document allowance amount present but no BT-95 category code

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">20.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">20.00</cbc:Amount>
</cac:AllowanceCharge>

Affected Fields

BT-95 Document level allowance VAT category code

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