Reference
Markdown exportBR-E-05 Exempt VAT rate must be zero
VAT category E must use a zero VAT rate on lines and VAT breakdowns.
Problem Description
VAT category E must use a zero VAT rate on lines and VAT breakdowns.
ERROR
XRechnung 3.0
Context and Significance
An exempt category with a non-zero rate is contradictory and creates inconsistent tax totals.
Solution
Set Percent to 0 for category E and keep any taxable base in the exempt VAT breakdown.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- VAT category E with Percent 0
Invalid Examples
Use these points as the practical checks for this section.
- VAT category E with Percent 19
Code Examples
Valid XML
<cac:ClassifiedTaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>Invalid XML
<cac:ClassifiedTaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>Technical Details
Affected Fields
BT-152 Invoice line VAT rate, BT-119 VAT category rate