Reference
Markdown exportBR-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
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".
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
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
<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><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>