Reference
Markdown exportBR-O-03 Category O document allowance forbids VAT identifiers
An invoice with a document level allowance (BG-20) whose Document level allowance VAT category code (BT-95) 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 a document level allowance (BG-20) whose Document level allowance VAT category code (BT-95) 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 allowances fall outside VAT, so the invoice must not present any VAT registration number for the parties.
Solution
Remove the VAT identifiers BT-31, BT-63 and BT-48 whenever a document level allowance uses category O.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Document allowance with BT-95 = O and no VAT identifier on any party
Invalid Examples
Use these points as the practical checks for this section.
- Document allowance with BT-95 = O but Buyer VAT identifier BT-48 = FR32123456789 present
Code Examples
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">10.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>O</cbc:ID></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingCustomerParty>
<cac:Party/>
</cac:AccountingCustomerParty><cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">10.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>O</cbc:ID></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingCustomerParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>FR32123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
</cac:Party>
</cac:AccountingCustomerParty>