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
ERROR
EN 16931 VAT category rule
Context and Significance
Category O covers supplies outside the scope of VAT, so the invoice must not show VAT identifiers of the seller, the tax representative or the buyer, even if the seller is otherwise registered for VAT. In practice, the error occurs when the invoice template always prints the seller VAT identifier.
Solution
Remove the VAT identifiers BT-31, BT-63 and BT-48 (every cac:PartyTaxScheme/cbc:CompanyID whose cac:TaxScheme/cbc:ID is VAT) whenever the invoice bills a line with category O. The seller tax registration identifier (BT-32) and legal registration identifiers such as BT-30 may stay. If the invoice also contains taxable supplies, issue two invoices.
Quick actions
Valid Examples
- O line (BT-151 = O) with no VAT identifier on seller, tax representative or buyer
Invalid Examples
- O line (BT-151 = O) but Seller VAT identifier BT-31 = DE123456789 still present
Code Examples
<cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>201/123/40004</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>FC</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
<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>