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BR-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

Valid XML
<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>
Invalid XML
<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>

Affected Fields

Validation Tools