Reference
Markdown exportBR-AG-10 IPSI breakdown must not carry an exemption reason
A VAT breakdown (BG-23) with VAT category code (BT-118) "IPSI" 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) "IPSI" 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 IPSI category (the indirect tax of Ceuta and Melilla) 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 "M" (IPSI) cac:TaxSubtotal/cac:TaxCategory; IPSI 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 = "M" (IPSI), rate 10.00 %, 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 = "M" (IPSI) that also carries BT-121 = "VATEX-EU-IC"
Code Examples
<cac:TaxSubtotal>
<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:TaxSubtotal><cac:TaxSubtotal>
<cac:TaxCategory>
<cbc:ID>M</cbc:ID>
<cbc:Percent>10.00</cbc:Percent>
<cbc:TaxExemptionReasonCode>VATEX-EU-IC</cbc:TaxExemptionReasonCode>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>