Reference

BR-E-01 Exempt VAT requires exactly one exempt VAT breakdown

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 "Exempt from VAT" (E) shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".

Problem Description

ERROR

EN 16931 VAT category rule

Context and Significance

The VAT breakdown must show each VAT category used on lines, allowances and charges, so that the exempt base can be checked against the lines. In practice, the error occurs when software summarises exempt lines in an S breakdown at 0 % or creates one E breakdown per line.

Solution

Add a single cac:TaxSubtotal (BG-23) with category E that sums all exempt lines, allowances and charges: taxable amount (BT-116), VAT amount 0.00 (BT-117), rate 0 (BT-119) and an exemption reason (BT-120 or BT-121). Merge several E breakdowns into one.

Quick actions

Validate XML Convert invoice

Valid Examples

Lines with category E and one BG-23 breakdown with BT-118 = E

Invalid Examples

Lines with category E, but the breakdown contains only an S category
Two separate BG-23 breakdowns with BT-118 = E

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:TaxTotal>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">60.00</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:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">40.00</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>

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

BT-118 VAT category code

BG-23 VAT breakdown

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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