Reference

BR-37 Document level charge VAT category code is required

Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).

Problem Description

Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).

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 charge, using the VAT category that the charge is taxed under.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

BT-102 = S (standard rate) on a document level charge

Invalid Examples

Use these points as the practical checks for this section.

Document charge amount present but no BT-102 category code

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">9.90</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>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">9.90</cbc:Amount>
</cac:AllowanceCharge>

Affected Fields

BT-102 Document level charge VAT category code

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