Reference
Markdown exportBR-O-11 Not-subject-to-VAT invoice must have no other VAT breakdown
An invoice that contains a VAT breakdown (BG-23) with VAT category code (BT-118) "Not subject to VAT" (O) shall not contain any other VAT breakdown group (BG-23).
Problem Description
An invoice that contains a VAT breakdown (BG-23) with VAT category code (BT-118) "Not subject to VAT" (O) shall not contain any other VAT breakdown group (BG-23).
ERROR
XRechnung 3.0
Context and Significance
A not-subject-to-VAT invoice is entirely outside the scope of VAT, so it may not carry taxable, zero-rated or exempt breakdowns alongside the O summary.
Solution
Keep only the single category-O breakdown; remove any S, Z, E, AE, K or G breakdown, since a not-subject-to-VAT invoice cannot mix categories.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Only one BG-23 breakdown, category O
Invalid Examples
Use these points as the practical checks for this section.
- One O breakdown plus a second breakdown with BT-118 = S (19 %)
Code Examples
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<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>
</cac:TaxTotal><cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<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>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent></cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>