Reference
Markdown exportBR-G-03 Export allowance requires a seller VAT identifier
If a document level allowance (BG-20) has the document level allowance VAT category code (BT-95) "Export outside the EU" (G), the invoice shall contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
Problem Description
If a document level allowance (BG-20) has the document level allowance VAT category code (BT-95) "Export outside the EU" (G), the invoice shall contain the Seller VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
ERROR
XRechnung 3.0
Context and Significance
A document-level allowance taxed under export category G shifts value into the VAT-free export breakdown, so the seller identifier requirement applies just as it does for lines.
Solution
Add the seller VAT identifier (BT-31) or tax representative VAT identifier (BT-63) whenever a document level allowance carries category G.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Document allowance with BT-95 = G and seller VAT identifier BT-31 = DE123456789
Invalid Examples
Use these points as the practical checks for this section.
- Document allowance with BT-95 = G but no BT-31 or BT-63 on the invoice
Code Examples
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cac:TaxCategory><cbc:ID>G</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge><cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cac:TaxCategory><cbc:ID>G</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>