Reference
Markdown exportBR-B-02 Split payment and standard rated cannot appear together
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Split payment" shall not contain an invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated".
Problem Description
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Split payment" shall not contain an invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated".
ERROR
XRechnung 3.0
Context and Significance
Split payment (category "B") and standard rated (S) settle VAT differently, so mixing them on one document is disallowed; the split-payment category comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack.
Solution
Keep split-payment (category "B") lines, allowances and charges on a separate invoice from any standard-rated (category "S") ones; do not mix "B" and "S" in the same document.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- An invoice whose lines all use category "B" (Split payment), with no "S" line
Invalid Examples
Use these points as the practical checks for this section.
- One invoice line with category "B" (Split payment) and another line with category "S" (Standard rated) on the same invoice
Code Examples
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>B</cbc:ID>
<cbc:Percent>22.00</cbc:Percent>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine><cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>B</cbc:ID>
<cbc:Percent>22.00</cbc:Percent>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>22.00</cbc:Percent>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>