Reference
Markdown exportBR-O-12 Not-subject-to-VAT invoice must have no non-O line
An invoice that contains a VAT breakdown (BG-23) with VAT category code (BT-118) "Not subject to VAT" (O) shall not contain an invoice line (BG-25) whose Invoiced item VAT category code (BT-151) is not "Not subject to VAT".
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 an invoice line (BG-25) whose Invoiced item VAT category code (BT-151) is not "Not subject to VAT".
ERROR
XRechnung 3.0
Context and Significance
Because a not-subject-to-VAT invoice is entirely outside the scope of VAT, every line must also use category O; mixing with taxable lines is not allowed.
Solution
Give every invoice line category O (BT-151 = O), or move the non-O lines to a separate invoice.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- O breakdown present and every line has BT-151 = O
Invalid Examples
Use these points as the practical checks for this section.
- O breakdown present but one line has BT-151 = S
Code Examples
<cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory><cbc:ID>O</cbc:ID></cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine><cac:InvoiceLine>
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
</cac:ClassifiedTaxCategory>
</cac:Item>
</cac:InvoiceLine>