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.

Quick actions

Validate XML Convert invoice

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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