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BR-O-04 Category O document charge forbids VAT identifiers

An invoice with a document level charge (BG-21) whose Document level charge VAT category code (BT-102) 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 charge (BG-21) whose Document level charge VAT category code (BT-102) 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 charges 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 charge uses category O.

Quick actions

Valid Examples

Use these points as the practical checks for this section.

  • Document charge with BT-102 = O and no VAT identifier on any party

Invalid Examples

Use these points as the practical checks for this section.

  • Document charge with BT-102 = O but Seller VAT identifier BT-31 = DE123456789 present

Code Examples

Valid XML
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingSupplierParty>
  <cac:Party/>
</cac:AccountingSupplierParty>
Invalid XML
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID></cac:TaxCategory>
</cac:AllowanceCharge>
<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>

Affected Fields

Validation Tools