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BR-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

Validate XMLConvert invoice

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

Valid XML
<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>B</cbc:ID>
      <cbc:Percent>22.00</cbc:Percent>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>
Invalid XML
<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>

Affected Fields

BT-151 Invoiced item VAT category code
BT-95 Document level allowance VAT category code
BT-102 Document level charge VAT category code

Validation Tools

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