Reference
Markdown exportBR-G-10 Export breakdown needs an exemption reason
A VAT breakdown (BG-23) with the VAT category code (BT-118) "Export outside the EU" (G) shall carry a VAT exemption reason code (BT-121) meaning "Export outside the EU" or a VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).
Problem Description
A VAT breakdown (BG-23) with the VAT category code (BT-118) "Export outside the EU" (G) shall carry a VAT exemption reason code (BT-121) meaning "Export outside the EU" or a VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).
ERROR
XRechnung 3.0
Context and Significance
For VAT-free exports outside the EU (category G) the invoice must state why no VAT is charged, either as a coded (BT-121) or a free-text (BT-120) exemption reason.
Solution
Add cac:TaxCategory/cbc:TaxExemptionReasonCode (BT-121), e.g. VATEX-EU-G, or cbc:TaxExemptionReason (BT-120) "Export outside the EU" to the G breakdown.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- G breakdown with BT-121 = VATEX-EU-G, or BT-120 = "Export outside the EU"
Invalid Examples
Use these points as the practical checks for this section.
- G breakdown with neither BT-121 nor BT-120 present
Code Examples
<cac:TaxCategory>
<cbc:ID>G</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cbc:TaxExemptionReasonCode>VATEX-EU-G</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Export outside the EU</cbc:TaxExemptionReason>
</cac:TaxCategory><cac:TaxCategory>
<cbc:ID>G</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>