Reference
Markdown exportBR-E-01 Exempt VAT lines require an exempt VAT breakdown
If any invoice line uses VAT category E, the document VAT breakdown must contain an E category subtotal.
Problem Description
If any invoice line uses VAT category E, the document VAT breakdown must contain an E category subtotal.
ERROR
XRechnung 3.0
Context and Significance
Line-level tax categories and document-level VAT breakdown must reconcile so validators can audit taxable bases.
Solution
Add a VAT subtotal for category E with taxable amount, zero tax amount, zero percent, and exemption reason.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Line VAT category E plus document TaxSubtotal with TaxCategory ID E
Invalid Examples
Use these points as the practical checks for this section.
- Line VAT category E but only standard VAT breakdown is present
Code Examples
Valid XML
<cac:TaxTotal>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cbc:TaxExemptionReasonCode>VATEX-EU-132</cbc:TaxExemptionReasonCode>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>Invalid XML
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>
<!-- Missing matching E category TaxSubtotal in BG-23 -->Technical Details
Affected Fields
BT-151 Invoice line VAT category code, BG-23 VAT breakdown