Reference

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

ERROR

EN 16931 VAT category rule

Context and Significance

With split payment (category B), the buyer pays the VAT directly to the Italian treasury; with category S, the buyer pays the VAT to the seller, who remits it. One invoice cannot combine these two ways of paying the VAT, because the amount due to the seller would be ambiguous. In practice, the error occurs when an invoice to a public body mixes split-payment items with items that the ERP keeps as standard rated.

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 XML Convert invoice

Valid Examples

An invoice whose lines all use category "B" (Split payment), with no "S" line

Invalid Examples

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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>
<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>22.00</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </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

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

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