Reference

BR-G-06 Export allowance VAT rate must be zero

In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Export outside the EU" (G), the document level allowance VAT rate (BT-96) shall be 0 (zero).

Problem Description

In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Export outside the EU" (G), the document level allowance VAT rate (BT-96) shall be 0 (zero).

ERROR

XRechnung 3.0

Context and Significance

A document-level allowance in the export breakdown cannot carry VAT, so its rate must be zero to keep the category G breakdown VAT-free.

Solution

Set the allowance TaxCategory/cbc:Percent (BT-96) to 0 whenever the document level allowance category is G.

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Valid Examples

Use these points as the practical checks for this section.

Document allowance with BT-95 = G and BT-96 = 0

Invalid Examples

Use these points as the practical checks for this section.

Document allowance with BT-95 = G but BT-96 = 19

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory>
    <cbc:ID>G</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cac:TaxCategory>
    <cbc:ID>G</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-95 Document level allowance VAT category code

BT-96 Document level allowance VAT rate

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