Reference
Markdown exportBR-E-03 Exempt document allowance requires a seller tax identifier
An invoice with a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Exempt from VAT" (E) shall contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Problem Description
An invoice with a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Exempt from VAT" (E) shall contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
ERROR
XRechnung 3.0
Context and Significance
This mirrors BR-E-02 for document level allowances: an exemption claim requires the supplier to be tax-identified.
Solution
Add at least one seller tax identifier (BT-31, BT-32 or BT-63) to the invoice that carries the exempt document level allowance.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Exempt allowance (BT-95 = E) with seller BT-32 = 201/123/40004
Invalid Examples
Use these points as the practical checks for this section.
- Exempt allowance (BT-95 = E) with no seller tax identifier at all
Code Examples
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">40.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge><cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">40.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>
<!-- no PartyTaxScheme/CompanyID for the seller -->