Reference
Markdown exportBR-E-06 Exempt document allowance VAT rate must be zero
In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Exempt from VAT" (E), the document level allowance VAT rate (BT-96) shall be 0 (zero).
Problem Description
In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Exempt from VAT" (E), the document level allowance VAT rate (BT-96) shall be 0 (zero).
ERROR
XRechnung 3.0
Context and Significance
A VAT-exempt supply has no applicable rate, so every exempt allowance must use a zero rate for the exempt category to stay internally consistent.
Solution
Set the exempt allowance cac:TaxCategory/cbc:Percent (BT-96) to 0; exempt supplies carry no VAT rate.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Exempt allowance with BT-95 = E and BT-96 = 0
Invalid Examples
Use these points as the practical checks for this section.
- Exempt allowance with BT-95 = E but BT-96 = 19
Code Examples
<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>19</cbc:Percent>
</cac:TaxCategory>
</cac:AllowanceCharge>