Reference

BR-G-07 Export charge VAT rate must be zero

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Export outside the EU" (G), the document level charge VAT rate (BT-103) shall be 0 (zero).

Problem Description

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Export outside the EU" (G), the document level charge VAT rate (BT-103) shall be 0 (zero).

ERROR

XRechnung 3.0

Context and Significance

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

Solution

Set the charge TaxCategory/cbc:Percent (BT-103) to 0 whenever the document level charge category is G.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

Document charge with BT-102 = G and BT-103 = 0

Invalid Examples

Use these points as the practical checks for this section.

Document charge with BT-102 = G but BT-103 = 19

Code Examples

Valid XML

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

Invalid XML

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

Affected Fields

BT-102 Document level charge VAT category code

BT-103 Document level charge VAT rate

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