Reference

BR-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.

A document level allowance with category K reduces the taxable base of the intra-community supply, so it carries the same rate of 0. In practice, the error occurs when a document level discount on an intra-community invoice is created with the domestic default rate.

Solution

Set cbc:Percent to 0 in the document level allowance TaxCategory whenever cbc:ID is K.

Quick actions

Validate XML Convert invoice

Valid Examples

Document allowance with BT-95 = K and BT-96 = 0

Invalid Examples

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