Reference
Markdown exportBR-O-05 Category O line must not carry a VAT rate
An invoice line (BG-25) whose VAT category code (BT-151) is "Not subject to VAT" (O) shall not contain an Invoiced item VAT rate (BT-152).
Problem Description
An invoice line (BG-25) whose VAT category code (BT-151) is "Not subject to VAT" (O) shall not contain an Invoiced item VAT rate (BT-152).
ERROR
XRechnung 3.0
Context and Significance
Because category O supplies are outside the scope of VAT, no rate applies and the rate element must be absent entirely.
Solution
Delete cbc:Percent (BT-152) from the line cac:ClassifiedTaxCategory; a not-subject-to-VAT item carries no percentage, not even zero.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- O line with cac:ClassifiedTaxCategory/cbc:ID = O and no cbc:Percent
Invalid Examples
Use these points as the practical checks for this section.
- O line with cbc:ID = O but cbc:Percent = 0 present (BT-152)
Code Examples
Valid XML
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>O</cbc:ID>
</cac:ClassifiedTaxCategory>
</cac:Item>Invalid XML
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>O</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:ClassifiedTaxCategory>
</cac:Item>