Reference
Markdown exportBR-AE-10 Reverse charge VAT breakdown needs exemption reason
A reverse-charge VAT breakdown must include a tax exemption reason code or text.
Problem Description
A reverse-charge VAT breakdown must include a tax exemption reason code or text.
ERROR
XRechnung 3.0
Context and Significance
The buyer needs a human-readable or coded reason to understand why VAT is not charged on reverse-charge lines.
Solution
Add cbc:TaxExemptionReasonCode with a valid VATEX code or cbc:TaxExemptionReason text on the AE VAT category.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- VAT category AE with VATEX code VATEX-EU-AE
Invalid Examples
Use these points as the practical checks for this section.
- VAT category AE without exemption reason code or text
Code Examples
Valid XML
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>Invalid XML
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>Technical Details
Affected Fields
BT-120 VAT exemption reason text, BT-121 VAT exemption reason code