Reference

BR-O-14 Not-subject-to-VAT invoice must have no non-O document charge

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 charge (BG-21) whose Document level charge VAT category code (BT-102) 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 charges must all use category O.

Solution

Give every document level charge category O (BT-102 = O), or remove the non-O charges.

Quick actions

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

O breakdown present and every document charge has BT-102 = O

Invalid Examples

Use these points as the practical checks for this section.

O breakdown present but a document charge has BT-102 = S (19 %)

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID></cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-118 VAT category code

BT-102 Document level charge VAT category code

Validation Tools

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