Reference
BR-S-5 Standard-rated VAT breakdown rate must be greater than zero
In any VAT breakdown row (BG-23) where the VAT category code (BT-118) is "Standard rated", the VAT category rate (BT-119) must be greater than zero.
Problem Description
In any VAT breakdown row (BG-23) where the VAT category code (BT-118) is "Standard rated", the VAT category rate (BT-119) must be greater than zero.
ERROR
XRechnung 3.0
Context and Significance
A zero rate combined with a "Standard rated" code is a contradiction. If the supply is in fact zero-rated, code "Z" or "E" must be used instead so the breakdown classifies the supply correctly.
Solution
Set BT-119 to the applicable positive rate (for example 19 in Germany, 22 in Italy) whenever BT-118 is "S".
Valid Examples
- BT-118 = "S", BT-119 = 19
- BT-118 = "S", BT-119 = 7
Invalid Examples
- BT-118 = "S", BT-119 = 0
- BT-118 = "S", BT-119 absent
Technical Details
Affected Fields
BT-118 VAT category code, BT-119 VAT category rate