Reference
Markdown exportBR-G-09 Export 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) is "Export outside the EU" (G) shall be 0 (zero).
Problem Description
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" (G) shall be 0 (zero).
ERROR
XRechnung 3.0
Context and Significance
Because exports outside the EU are VAT-free, the tax amount summarised for the category G breakdown must be exactly zero.
Solution
Set cac:TaxSubtotal/cbc:TaxAmount (BT-117) to 0.00 in the category G breakdown, matching the zero rate on the export lines.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- G breakdown with BT-116 = 1000.00 and BT-117 = 0.00
Invalid Examples
Use these points as the practical checks for this section.
- G breakdown with BT-116 = 1000.00 but BT-117 = 190.00
Code Examples
Valid XML
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>G</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>Invalid XML
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>G</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>