Reference

BR-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

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

Validate XML Convert invoice

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

Valid XML

<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory><cbc:ID>O</cbc:ID></cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>

Invalid XML

<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>

Affected Fields

BT-118 VAT category code

BT-151 Invoiced item VAT category code

Validation Tools

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