Reference
Markdown exportBR-CL-17 Document-level VAT category code must come from UNCL5305
Document-level VAT category codes (e.g. BT-95, BT-102) must be coded using the UNCL5305 code list.
Problem Description
Document-level VAT category codes (e.g. BT-95, BT-102) must be coded using the UNCL5305 code list.
ERROR
XRechnung 3.0
Context and Significance
This EN16931 core code-list rule ties every VAT breakdown to a recognised tax-treatment category.
Solution
Use a UNCL5305 category code: S (standard rate), Z (zero rate), E (exempt), AE (reverse charge), K (intra-community), G (export), O (out of scope), L (Canary Islands) or M (Ceuta/Melilla).
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BT-102 = S — standard rate
- BT-102 = AE — reverse charge
Invalid Examples
Use these points as the practical checks for this section.
- BT-102 = X — not a UNCL5305 category
- BT-102 = 19 — a rate value, not a category code
Code Examples
Valid XML
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
</cac:TaxCategory>Invalid XML
<cac:TaxCategory>
<cbc:ID>X</cbc:ID>
<cbc:Percent>19</cbc:Percent>
</cac:TaxCategory>