Reference

BR-53 VAT total in accounting currency is required when a VAT currency is set

If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.

This is a conditional EN 16931 core rule. A typical case is an invoice issued in one currency while the VAT must be stated in the national currency of the member state, for example an invoice in EUR from a Swedish seller that must also state the VAT in SEK. As soon as BT-6 is filled, the VAT total in that currency (BT-111) is mandatory. The error appears when an export sets the tax currency in the header but does not write the second VAT total.

Solution

As soon as cbc:TaxCurrencyCode (BT-6) is present, add a second cac:TaxTotal that contains only cbc:TaxAmount in that currency (currencyID equal to BT-6) and no cac:TaxSubtotal; Peppol BIS also checks this with PEPPOL-EN16931-R054. In CII, add a second ram:TaxTotalAmount with currencyID equal to ram:TaxCurrencyCode.

Quick actions

Validate XML Convert invoice

Valid Examples

BT-6 = SEK with BT-111 = 190.00 SEK next to the EUR VAT total

Invalid Examples

BT-6 = SEK is set but no BT-111 VAT total in SEK is present

Code Examples

Valid XML

<cbc:TaxCurrencyCode>SEK</cbc:TaxCurrencyCode>
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <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>
</cac:TaxTotal>
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="SEK">190.00</cbc:TaxAmount>
</cac:TaxTotal>

Invalid XML

<cbc:TaxCurrencyCode>SEK</cbc:TaxCurrencyCode>
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <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>
</cac:TaxTotal>