Reference
BR-S-1 Standard-rated lines require a matching VAT breakdown row
If any invoice line, document-level allowance or document-level charge is "Standard rated" (VAT category code "S"), the VAT breakdown (BG-23) must contain at least one row with category code "S".
Problem Description
If any invoice line, document-level allowance or document-level charge is "Standard rated" (VAT category code "S"), the VAT breakdown (BG-23) must contain at least one row with category code "S".
ERROR
XRechnung 3.0
Context and Significance
A standard-rated line without a matching VAT breakdown leaves the tax base unreported, which receivers and tax authorities treat as missing tax data.
Solution
Add a VAT breakdown row with BT-118 = "S" and the matching rate before exporting the invoice.
Valid Examples
- Line BT-151 = "S" plus VAT breakdown row BT-118 = "S", BT-119 = 19
- Document allowance BT-95 = "S" plus matching VAT breakdown row
Invalid Examples
- Line uses BT-151 = "S" but the VAT breakdown only contains "Z" rows
- Document charge BT-102 = "S" with no "S" row in the VAT breakdown
Technical Details
Affected Fields
BT-118 VAT category code, BT-151 Invoiced item VAT category code, BT-95 Document level allowance VAT category code, BT-102 Document level charge VAT category code