Reference
Markdown exportBR-O-02 Category O line forbids seller and buyer VAT identifiers
An invoice with an invoice line (BG-25) whose Invoiced item VAT category code (BT-151) is "Not subject to VAT" (O) shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
Problem Description
An invoice with an invoice line (BG-25) whose Invoiced item VAT category code (BT-151) is "Not subject to VAT" (O) shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
ERROR
XRechnung 3.0
Context and Significance
Category O supplies fall outside VAT, so no party acts in a VAT capacity and the invoice must not present any VAT registration number.
Solution
Remove the VAT identifiers BT-31, BT-63 and BT-48 (the cac:PartyTaxScheme/cbc:CompanyID under the VAT scheme) whenever the invoice bills a not-subject-to-VAT line.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- O line (BT-151 = O) with no VAT identifier on seller, tax representative or buyer
Invalid Examples
Use these points as the practical checks for this section.
- O line (BT-151 = O) but Seller VAT identifier BT-31 = DE123456789 still present
Code Examples
<cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyLegalEntity>
<cbc:RegistrationName>Seller GmbH</cbc:RegistrationName>
</cac:PartyLegalEntity>
</cac:Party>
</cac:AccountingSupplierParty><cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
</cac:Party>
</cac:AccountingSupplierParty>