Reference

BR-O-06 Category O document allowance must not carry a VAT rate

A document level allowance (BG-20) whose VAT category code (BT-95) is "Not subject to VAT" (O) shall not contain a Document level allowance VAT rate (BT-96).

Problem Description

A document level allowance (BG-20) whose VAT category code (BT-95) is "Not subject to VAT" (O) shall not contain a Document level allowance VAT rate (BT-96).

ERROR

XRechnung 3.0

Context and Significance

Category O amounts are outside the scope of VAT, so a rate on the allowance would be meaningless and is forbidden.

Solution

Delete cbc:MultiplierFactorNumeric/cbc:Percent (BT-96) from the allowance cac:TaxCategory; category O carries no rate.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

Document allowance with cac:TaxCategory/cbc:ID = O and no cbc:Percent

Invalid Examples

Use these points as the practical checks for this section.

Document allowance with cbc:ID = O but cbc:Percent = 0 present (BT-96)

Code Examples

Valid XML

<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>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>O</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-95 Document level allowance VAT category code

BT-96 Document level allowance VAT rate

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