Reference
Markdown exportBR-E-09 Exempt VAT category tax amount must be zero
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" (E) shall equal 0 (zero).
Problem Description
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" (E) shall equal 0 (zero).
ERROR
XRechnung 3.0
Context and Significance
An exempt supply produces no output VAT, so the exempt category VAT amount must be exactly zero and must not contribute to the invoice VAT total.
Solution
Set the exempt cac:TaxSubtotal/cbc:TaxAmount (BT-117) to 0.00; an exempt supply generates no VAT.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Exempt breakdown with BT-118 = E and BT-117 = 0.00
Invalid Examples
Use these points as the practical checks for this section.
- Exempt breakdown with BT-118 = E but BT-117 = 95.00
Code Examples
Valid XML
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">500.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>Invalid XML
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">500.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">95.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>