Reference

BR-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).

Because no VAT is charged on exports outside the EU, the tax amount of the category G breakdown must be exactly zero. In practice, a VAT amount appears when the software calculates VAT on the G base with the domestic rate before the category is applied.

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

Validate XML Convert invoice

Valid Examples

G breakdown with BT-116 = 1000.00 and BT-117 = 0.00

Invalid Examples

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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>