Reference

BR-S-07 Standard-rated document charge rate must be above zero

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Standard rated", the document level charge VAT rate (BT-103) shall be greater than zero.

Problem Description

In a document level charge (BG-21) where the document level charge VAT category code (BT-102) is "Standard rated", the document level charge VAT rate (BT-103) shall be greater than zero.

ERROR

XRechnung 3.0

Context and Significance

This EN16931 rule ensures a standard-rated (category S) charge carries an actual VAT rate, since category S by definition attracts positive VAT.

Solution

Set the document level charge VAT rate (BT-103) to the applicable positive standard rate, e.g. 19, or change the category if no VAT applies.

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Valid Examples

Use these points as the practical checks for this section.

Document charge with BT-102 = S and BT-103 = 19

Invalid Examples

Use these points as the practical checks for this section.

Document charge with BT-102 = S but BT-103 = 0

Code Examples

Valid 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>

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>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-102 Document level charge VAT category code

BT-103 Document level charge VAT rate

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