Reference

BR-IC-09 Intra-community VAT 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 "Intra-community supply" shall be 0.

Problem Description

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0.

ERROR

XRechnung 3.0

Context and Significance

Because the supply is VAT-exempt at origin, the reported category VAT amount must be exactly zero to match the zero rate.

Solution

Set cbc:TaxAmount to 0.00 in the K TaxSubtotal (BG-23); the intra-community supply carries no VAT in the seller’s country.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

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

Invalid Examples

Use these points as the practical checks for this section.

K 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>K</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </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>K</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Affected Fields

BT-117 VAT category tax amount

BT-118 VAT category code

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