Reference

BR-AG-06 IPSI allowance VAT rate must be zero or greater

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

Problem Description

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

ERROR

XRechnung 3.0

This is the allowance-level counterpart of BR-AG-05 for the IPSI category (the indirect tax of Ceuta and Melilla), which comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack.

Solution

Set BT-96 (the allowance cac:TaxCategory/cbc:Percent) to a non-negative value such as 10.00; never use a negative rate.

Quick actions

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Valid Examples

Use these points as the practical checks for this section.

Document level allowance with category "M" (IPSI) and BT-96 = 10.00

Invalid Examples

Use these points as the practical checks for this section.

Document level allowance with category "M" (IPSI) and BT-96 = -10.00

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory>
    <cbc:ID>M</cbc:ID>
    <cbc:Percent>10.00</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory>
    <cbc:ID>M</cbc:ID>
    <cbc:Percent>-10.00</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-96 Document level allowance VAT rate

BT-95 Document level allowance VAT category code

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