Reference

Markdown export

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.

Quick actions

Validate XML Convert 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

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

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