Reference

BR-AG-07 IPSI charge VAT rate must be zero or greater

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.

Problem Description

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.

ERROR

XRechnung 3.0

This is the charge-level counterpart of BR-AG-05 and BR-AG-06 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-103 (the charge cac:TaxCategory/cbc:Percent) to a non-negative value such as 10.00; never use a negative rate.

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

Document level charge with category "M" (IPSI) and BT-103 = 10.00

Invalid Examples

Use these points as the practical checks for this section.

Document level charge with category "M" (IPSI) and BT-103 = -10.00

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</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>true</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>