Reference
Markdown exportBR-IC-10 Intra-community breakdown needs an exemption reason
A VAT breakdown (BG-23) with the VAT category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121) meaning "Intra-community supply" (VATEX-EU-IC) or the VAT exemption reason text (BT-120) "Intra-community supply" (or its equivalent standard text in another language).
Problem Description
A VAT breakdown (BG-23) with the VAT category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121) meaning "Intra-community supply" (VATEX-EU-IC) or the VAT exemption reason text (BT-120) "Intra-community supply" (or its equivalent standard text in another language).
ERROR
XRechnung 3.0
Context and Significance
The exemption reason documents the legal basis for charging no VAT, which the buyer’s tax authority requires to accept the intra-community exemption.
Solution
Add cbc:TaxExemptionReasonCode = VATEX-EU-IC (or a matching cbc:TaxExemptionReason text) to the K TaxCategory.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- K breakdown with BT-121 = VATEX-EU-IC
- K breakdown with BT-120 = "Intra-community supply"
Invalid Examples
Use these points as the practical checks for this section.
- K breakdown with neither BT-121 nor BT-120 present
Code Examples
<cac:TaxCategory>
<cbc:ID>K</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cbc:TaxExemptionReasonCode>VATEX-EU-IC</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Intra-community supply</cbc:TaxExemptionReason>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory><cac:TaxCategory>
<cbc:ID>K</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>