Reference
Markdown exportBR-CO-18 At least one VAT breakdown is required
An invoice shall have at least one VAT breakdown group (BG-23) summarising the amounts for each VAT category.
Problem Description
An invoice shall have at least one VAT breakdown group (BG-23) summarising the amounts for each VAT category.
ERROR
XRechnung 3.0
Context and Significance
This EN16931 core rule guarantees a VAT summary exists so tax authorities and BR-CO-14 can reconcile the total VAT amount against category-level amounts.
Solution
Add at least one cac:TaxTotal/cac:TaxSubtotal (BG-23) with the taxable amount, VAT amount, and VAT category code.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- One BG-23 group: category S, 19 % rate, taxable 100.00, VAT 19.00
Invalid Examples
Use these points as the practical checks for this section.
- Invoice with a total VAT amount but no BG-23 VAT breakdown at all
Code Examples
Valid XML
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>Invalid XML
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
</cac:TaxTotal>