Reference

BR-AE-07 Reverse charge document charge VAT rate must be zero

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Reverse charge" (AE), the document level charge VAT rate (BT-103) shall be 0 (zero).

Problem Description

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Reverse charge" (AE), the document level charge VAT rate (BT-103) shall be 0 (zero).

ERROR

XRechnung 3.0

Context and Significance

This is the charge-level counterpart of BR-AE-05 and BR-AE-06, keeping the entire reverse charge category at a zero rate so the buyer accounts for the tax.

Solution

Set the reverse charge charge cac:TaxCategory/cbc:Percent (BT-103) to 0 to match the zero-rated AE lines and allowances.

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Valid Examples

Use these points as the practical checks for this section.

AE document charge with BT-102 = AE and BT-103 = 0

Invalid Examples

Use these points as the practical checks for this section.

AE document charge with BT-102 = AE but BT-103 = 7

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">30.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">30.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:Percent>7</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-102 Document level charge VAT category code

BT-103 Document level charge VAT rate

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