Reference
Markdown exportBR-48 VAT breakdown category rate is required unless not subject to VAT
Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
Problem Description
Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
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:Percent to each VAT subtotal; use 0 for exempt or zero-rated categories, and omit it only for the not-subject-to-VAT category O.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BT-119 = 19 for standard rate
- BT-119 = 0 for an exempt category
Invalid Examples
Use these points as the practical checks for this section.
- Standard-rate VAT subtotal with no BT-119 rate
Code Examples
Valid XML
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>Invalid XML
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>