Reference
Markdown exportBR-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
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>