Reference

BR-IC-05 Intra-community line VAT rate must be zero

In an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is "Intra-community supply", the invoiced item VAT rate (BT-152) shall be 0.

Problem Description

In an invoice line (BG-25) whose invoiced item VAT category code (BT-151) is "Intra-community supply", the invoiced item VAT rate (BT-152) shall be 0.

ERROR

XRechnung 3.0

Context and Significance

An intra-community supply is exempt from VAT in the seller’s country, so its line rate must be exactly zero rather than a standard rate.

Solution

Set cbc:Percent to 0 in the line ClassifiedTaxCategory whenever cbc:ID is K.

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

Line with BT-151 = K and BT-152 = 0 for goods shipped from DE to FR

Invalid Examples

Use these points as the practical checks for this section.

Line with BT-151 = K but BT-152 = 19

Code Examples

Valid XML

<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>

Invalid XML

<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>K</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>

Affected Fields

BT-151 Invoiced item VAT category code

BT-152 Invoiced item VAT rate

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