Reference
Markdown exportBR-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
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>