Reference
Markdown exportBR-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
<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><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>