Reference
Markdown exportBR-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
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>