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BR-AF-10 IGIC breakdown must not carry an exemption reason

A VAT breakdown (BG-23) with VAT category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

Problem Description

A VAT breakdown (BG-23) with VAT category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

ERROR

XRechnung 3.0

Context and Significance

The IGIC category (the Canary Islands indirect tax) comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack and is a taxable category, so an exemption reason would contradict it; exemption reasons belong to categories E, K, G, O or AE.

Solution

Remove cbc:TaxExemptionReasonCode (BT-121) and cbc:TaxExemptionReason (BT-120) from the "L" (IGIC) cac:TaxSubtotal/cac:TaxCategory; IGIC is a taxed category, not an exemption.

Quick actions

Valid Examples

Use these points as the practical checks for this section.

  • BG-23 group with BT-118 = "L" (IGIC), rate 7.00 %, and no BT-120 or BT-121

Invalid Examples

Use these points as the practical checks for this section.

  • BG-23 group with BT-118 = "L" (IGIC) that also carries BT-121 = "VATEX-EU-IC"

Code Examples

Valid XML
<cac:TaxSubtotal>
  <cac:TaxCategory>
    <cbc:ID>L</cbc:ID>
    <cbc:Percent>7.00</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>
Invalid XML
<cac:TaxSubtotal>
  <cac:TaxCategory>
    <cbc:ID>L</cbc:ID>
    <cbc:Percent>7.00</cbc:Percent>
    <cbc:TaxExemptionReasonCode>VATEX-EU-IC</cbc:TaxExemptionReasonCode>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Affected Fields

Validation Tools