Reference

BR-G-05 Export line VAT rate must be zero

In an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Export outside the EU" (G), the invoiced item VAT rate (BT-152) shall be 0 (zero).

Problem Description

In an invoice line (BG-25) where the invoiced item VAT category code (BT-151) is "Export outside the EU" (G), the invoiced item VAT rate (BT-152) shall be 0 (zero).

ERROR

XRechnung 3.0

Context and Significance

Goods exported outside the EU are not subject to domestic VAT, so the rate on a category G line must be exactly zero.

Solution

Set the ClassifiedTaxCategory/cbc:Percent (BT-152) to 0 on every line that uses category G.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

G line for goods shipped to Great Britain (GB) with BT-152 = 0

Invalid Examples

Use these points as the practical checks for this section.

G line to Great Britain (GB) with BT-152 = 19

Code Examples

Valid XML

<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>G</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:ClassifiedTaxCategory>
</cac:Item>

Invalid XML

<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>G</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
  </cac:ClassifiedTaxCategory>
</cac:Item>

Affected Fields

BT-151 Invoiced item VAT category code

BT-152 Invoiced item VAT rate

Validation Tools

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