Reference

BR-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

Validate XML Convert invoice

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>

Affected Fields

BT-117 VAT category tax amount

BT-118 VAT category code

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