Reference

BR-AF-05 IGIC line VAT rate must be zero or greater

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.

Problem Description

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.

ERROR

XRechnung 3.0

The IGIC category (the Canary Islands indirect tax) comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack; unlike VAT-free categories it can carry a positive rate, but the rate must never be negative.

Solution

Set BT-152 (cbc:Percent) to a non-negative value such as 7.00; never use a negative rate for a "L" (IGIC) line.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

Line with category "L" (IGIC) and BT-152 = 7.00
Line with category "L" (IGIC) and BT-152 = 0

Invalid Examples

Use these points as the practical checks for this section.

Line with category "L" (IGIC) and BT-152 = -7.00

Code Examples

Valid XML

<cac:ClassifiedTaxCategory>
  <cbc:ID>L</cbc:ID>
  <cbc:Percent>7.00</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>

Invalid XML

<cac:ClassifiedTaxCategory>
  <cbc:ID>L</cbc:ID>
  <cbc:Percent>-7.00</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>

Affected Fields

BT-152 Invoiced item VAT rate

BT-151 Invoiced item VAT category code

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