Reference
Markdown exportBR-O-01 Category O invoice needs exactly one not-subject-to-VAT breakdown
An invoice with any invoice line (BG-25), document level allowance (BG-20) or document level charge (BG-21) whose VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" (O) shall contain exactly one VAT breakdown (BG-23) whose VAT category code (BT-118) is "Not subject to VAT" (O).
Problem Description
An invoice with any invoice line (BG-25), document level allowance (BG-20) or document level charge (BG-21) whose VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" (O) shall contain exactly one VAT breakdown (BG-23) whose VAT category code (BT-118) is "Not subject to VAT" (O).
ERROR
XRechnung 3.0
Context and Significance
Category O (not subject to VAT) covers supplies outside the scope of VAT; this rule guarantees the mandatory single O summary exists so the tax total reconciles.
Solution
Add a single cac:TaxTotal/cac:TaxSubtotal (BG-23) with cac:TaxCategory/cbc:ID = O summarising every not-subject-to-VAT amount; do not split category O across several breakdowns.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- One O line (BT-151 = O) summarised by one BG-23 breakdown with BT-118 = O
Invalid Examples
Use these points as the practical checks for this section.
- An O line (BT-151 = O) but no BG-23 breakdown carrying BT-118 = O
Code Examples
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>O</cbc:ID>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal><cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>O</cbc:ID>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
</cac:TaxTotal>