Reference
Markdown exportBR-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
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).
ERROR
XRechnung 3.0
Context and Significance
Since category O is outside the scope of VAT, no tax accrues and the category tax amount must be exactly zero.
Solution
Set the O TaxSubtotal cbc:TaxAmount (BT-117) to 0.00.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- O breakdown with BT-117 = 0.00
Invalid Examples
Use these points as the practical checks for this section.
- 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: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:TaxCategory>
</cac:TaxSubtotal>