Reference
Markdown exportBR-IC-06 Intra-community allowance VAT rate must be zero
In a document level allowance (BG-20) whose document level allowance VAT category code (BT-95) is "Intra-community supply", the document level allowance VAT rate (BT-96) shall be 0.
Problem Description
In a document level allowance (BG-20) whose document level allowance VAT category code (BT-95) is "Intra-community supply", the document level allowance VAT rate (BT-96) shall be 0.
ERROR
XRechnung 3.0
Context and Significance
An intra-community allowance reduces a VAT-exempt supply, so it must carry the same zero rate as the supply it adjusts.
Solution
Set cbc:Percent to 0 in the document level allowance TaxCategory whenever cbc:ID is K.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Document allowance with BT-95 = K and BT-96 = 0
Invalid Examples
Use these points as the practical checks for this section.
- Document allowance with BT-95 = K but BT-96 = 19
Code Examples
Valid XML
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">50.00</cbc:Amount>
<cac:TaxCategory>
<cbc:ID>K</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:AllowanceCharge>Invalid XML
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">50.00</cbc:Amount>
<cac:TaxCategory>
<cbc:ID>K</cbc:ID>
<cbc:Percent>19</cbc:Percent>
</cac:TaxCategory>
</cac:AllowanceCharge>