Reference

BR-O-09 Not-subject-to-VAT category tax amount must be zero

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) whose VAT category code (BT-118) is "Not subject to VAT" (O) shall be 0 (zero).

Problem Description

ERROR

EN 16931 VAT category rule

Context and Significance

Since category O is outside the scope of VAT, no VAT is due and the category tax amount must be exactly zero. In practice, a VAT amount appears when the software applies a default rate to the O base.

Solution

Set the O TaxSubtotal cbc:TaxAmount (BT-117) to 0.00.

Quick actions

Validate XML Convert invoice

Valid Examples

O breakdown with BT-117 = 0.00

Invalid Examples

O breakdown with BT-117 = 5.00

Code Examples

Valid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>

Invalid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">5.00</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>

Affected Fields

BT-117 VAT category tax amount

BT-118 VAT category code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

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