Reference

BR-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

XRechnung 3.0

Context and Significance

A not-subject-to-VAT invoice is entirely outside the scope of VAT, so its document allowances must all use category O.

Solution

Give every document level allowance category O (BT-95 = O), or remove the non-O allowances.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

O breakdown present and every document allowance has BT-95 = O

Invalid Examples

Use these points as the practical checks for this section.

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: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:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-118 VAT category code

BT-95 Document level allowance VAT category code

Validation Tools

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