Reference
Markdown exportBR-E-07 Exempt document charge VAT rate must be zero
In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Exempt from VAT" (E), the document level charge VAT rate (BT-103) shall be 0 (zero).
Problem Description
In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Exempt from VAT" (E), the document level charge VAT rate (BT-103) shall be 0 (zero).
ERROR
XRechnung 3.0
Context and Significance
This is the charge-level counterpart of BR-E-05 and BR-E-06, keeping the whole exempt category at a zero rate.
Solution
Set the exempt charge cac:TaxCategory/cbc:Percent (BT-103) to 0 so it aligns with the exempt lines and allowances.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Exempt charge with BT-102 = E and BT-103 = 0
Invalid Examples
Use these points as the practical checks for this section.
- Exempt charge with BT-102 = E but BT-103 = 7
Code Examples
Valid 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: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>7</cbc:Percent>
</cac:TaxCategory>
</cac:AllowanceCharge>