Reference
Markdown exportBR-O-13 Not-subject-to-VAT invoice must have no non-O document allowance
An invoice that contains a VAT breakdown (BG-23) with VAT category code (BT-118) "Not subject to VAT" (O) shall not contain a document level allowance (BG-20) whose Document level allowance VAT category code (BT-95) is not "Not subject to VAT".
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
An invoice with a category O breakdown is entirely outside the scope of VAT, so all document level allowances must also use category O. In practice, the error occurs when a global discount keeps the category of an earlier taxable template, such as Z or S.
Solution
Give every document level allowance category O (BT-95 = O), or remove the non-O allowances.
Quick actions
Valid Examples
- O breakdown present and every document allowance has BT-95 = O
Invalid Examples
- O breakdown present but a document allowance has BT-95 = Z
Code Examples
Valid XML
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">10.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>Invalid XML
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">10.00</cbc:Amount>
<cac:TaxCategory>
<cbc:ID>Z</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:AllowanceCharge>