Reference
Markdown exportBR-E-04 Exempt document charge requires a seller tax identifier
An invoice with a document level charge (BG-21) where the document level charge VAT category code (BT-102) 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
ERROR
EN 16931 VAT category rule
Context and Significance
This is the charge-level counterpart of BR-E-02 and BR-E-03: exemption on any document level element requires seller tax identification. In practice, the error occurs when an exempt fee is added at document level on an invoice from a seller without any stored tax identifier.
Solution
Add at least one seller tax identifier (BT-31, BT-32 or BT-63) to the invoice that carries the exempt document level charge.
Quick actions
Valid Examples
- Exempt charge (BT-102 = E) with seller BT-31 = DE123456789
Invalid Examples
- Exempt charge (BT-102 = E) with no seller tax identifier present
Code Examples
Valid XML
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:AllowanceCharge>
<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">20.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>Invalid XML
<cac:AllowanceCharge>
<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">20.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>E</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>