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).

This is an EN 16931 core rule and the charge counterpart of BR-32. A document level charge such as freight is subject to VAT in a specific category and counts towards that category’s taxable amount in the VAT breakdown (BG-23). Without BT-102 the breakdown cannot be recalculated. The error often appears when a charge is added in the invoice footer without any tax setup.

Solution

Add cac:TaxCategory/cbc:ID (CII: ram:CategoryTradeTax/ram:CategoryCode) to the charge, using the VAT category under which the charge is taxed.

Quick actions

Validate XML Convert invoice

Valid Examples

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

Invalid Examples

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

Validation Tools

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